Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"Fair Value Measurement"”.
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Fair value accounting
The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is …
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Institutional Determinants of Fair Value Disclosure: Evidence from Bangladeshi-Listed Companies
Despite being a perpetual issue in accounting, fair-value-related disclosure in the financial statements has hardly been examined in academic research, especially in a developing country context. The International Accounting Standards Board’s perceived preference for fair value has been contested …
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Impairment of assets : an empirical investigation
… in this context is the higher of net realisable value or value in use.Prior to the issue of regulations in the area of asset impairment, there was very little guidance for corporations which may have been faced with large impairment losses. This could result in some discretion in terms of the …
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Fair value accounting in South African banks : financial stability implications
… of three main papers that examine the use of fair value accounting in banks and how it can influence behaviour with systemic effects; this helps in understanding the role of fair value accounting in the global financial crisis. The examination consisted of two parts. The first part was the …
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Fair Value Opinion Shopping
… to provide empirical evidence related to fair value opinion shopping. Experiment 1 provides initial evidence that managers fair value opinion shop for external valuation professionals in the current regulatory environment. Further, the results of Experiment 1 suggest that informing …