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Managerial discretion and the comparability of fair value estimates · Study

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ArticleManagerial discretion and the comparability of fair value estimates

Jonathan Black2021

Article2021

Managerial discretion and the comparability of fair value estimates

Jonathan Black · Jeff Zeyun Chen · Marc Cussatt

15 citations·0/0 files stored·Journal of Accounting and Public Policy

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

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1985Positive Accounting Theory 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior 2005Managerial incentives and risk-taking☆2004CEO incentives and earnings management 2003Incentives versus standards: properties of accounting income in four East Asian countries 2002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility 2013How does capital affect bank performance during financial crises?

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Year2021

Typearticle

Published2021-08-10

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations15

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2021.106878

openalex_workW3188147463

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