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Does fair value accounting for non-financial assets pass the market test? · Study

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ArticleDoes fair value accounting for non-financial assets pass the market test?

Hans Bonde Christensen2013

Article2013

Does fair value accounting for non-financial assets pass the market test?

Hans Bonde Christensen · Valeri V. Nikolaev

215 citations·0/0 files stored·Review of Accounting Studies

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1985Positive Accounting Theory 1992Liquidation Values and Debt Capacity: A Market Equilibrium Approach 2003Conservatism in Accounting Part I: Explanations and Implications 2001The relevance of the value relevance literature for financial accounting standard setting: another view 2001Empirical research on accounting choice 2001The relevance of the value-relevance literature for financial accounting standard setting 2006International Financial Reporting Standards (IFRS): pros and cons for investors

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2015The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes 2012Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil 2014The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice 2013How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data

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Year2013

Typearticle

Published2013-05-28

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations215

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1007/s11142-013-9232-0

openalex_workW3124128262

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2014

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2020The effect of fair value accounting on the performance evaluation role of earnings

2020Fair value accounting: Current practice and perspectives for future research

2018Fair Value Measurement for Long-Lived Operating Assets: Research Evidence