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 20 of 44 for “"fair value"”.
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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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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 …
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Fair Value Pension Accounting, Corporate Risk and Investment
… literature by analysing the adoption of fair value pension accounting. Second, I contribute to the extant bterature on market efficiency and firm risk by analysing whether measures of systematic risk, financial risk and operational risk reflect the underlying risk of the pension scheme. …
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Tax Incentives and Fair Value Accounting for Intangible Assets
… tax incentives influence the publicly reported fair values of acquired intangible assets. Post-acquisition accounting requires that the purchase price be allocated among the net assets of the acquired business based on their fair values with any remainder reported as goodwill. The tax planning …
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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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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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Auditors' Role in Fair Value Monitoring: Evidence from Security-Level Data
… of the audit firm as monitor of its clients’ fair value (FV) measurements. Specifically, using a setting in the insurance industry where I can identify fair values at the security level, I find that audit firms’ security-specific FV experience is associated with increased consistency in …
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Income statement effects of derivative fair value accounting: evidence from bank holding companies
… of hedge ineffectiveness to be measured on a fair value basis and reported in earnings. This earnings recognition requirement was the focal point of controversy surrounding the adoption of SFAS 133. The debate also reflects the more general controversy over whether to recognize …
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The impact of fair value disclosure on bond risk premium and debt capital structure
The shift towards a fair-value-oriented balance sheet receives divided opinions. The debate centers on whether fair value reporting is more relevant for financial statement users compared to historical cost. The first chapter of my dissertation investigates the relevance of fair value estimates in …
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La scelta della Fair Value Option nello IAS 40: evidenze empiriche sul settore Real Estate
… of the debate on-going on the choice between fair value and historical cost as the optimal evaluation criterium. The empirical research focuses on the accounting standard IAS 40, which is particularly suitable for this type of investigation as it is one of the few principles that allow the …
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The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting
… Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Financial Accounting Standards Board (FASB) issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting: pro-pooling …
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The usefulness of fair value: the users' views within the context of the conceptual framework for financial reporting
… information that is useful for decision making. Fair value is a prominent measurement basis in the financial reports of financial sector organisations. The current research integrates the concepts of fair value and usefulness in order to ascertain the extent to which fair value is deemed useful. …
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An economic examination of 'less than fair value' pricing by Japanese producers in the new cellular mobile telephone market
… be selling the new phone products at 'less than fair value' (LTFV) on the U.S. market. And the imports were materially injuring or threatening materially injury to the U.S. industry. As a result, the U.S. manufacturers were seeking the imposition of hefty dumping duties on the Japanese CMTs. The …
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IS A PENSION FUND'S MIX OF FAIR VALUE INVESTMENTS, AUDIT TYPE, AND AUDIT QUALITY ASSOCIATED WITH THE FIRM'S CREDIT RATING?
… because underlying investments in opaquely valued (or marked-to-model) securities contain larger estimation error and uncertainty. Such valuation problems may concern credit reporting agencies because the sponsoring firm’s pension plan liability is uncertain. This problem is exacerbated …
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A valós érték számvitel szerepe és alkalmazása a magyar szabályozási környezetben = The role and application of fair value accounting in the Hungarian regulatory framework
A számvitelelmélet és a számvitelszabályozás egyik központi problémája a számviteli értékelés, a számvitel mint a gazdasági jelenségek leképezésének értékhozzárendelési vetülete. A számviteli szabályozás klasszikusan a bekerülési értékek (múltbeli árak) alkalmazására épül, azonban nem új keletű …
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How comparative laws of foreign jurisdictions may be used by South African courts to find the fair value of shares when shareholders use the appraisal remedy provided for in s 164 of the South African Companies Act 71 of 2008
A set method of determination of the fair value of shares is omitted from s164 of the South African Companies Act 71 of 2008 (the South African Act), which deals with the appraisal remedies of dissenting shareholders. This dissertation will consider how courts in the United Kingdom and the United …
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Accounting for Asset Securitizations: Fair Values and Earnings Management
… whether the potential for unreliable fair value estimates leads to earnings management. I investigate this question within the context of accounting for an asset securitization, a technique that involves pooling of loans and selling a portion of these pools to third party investors via …
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Analisis perbandingan penerapan metode pengukuran properti investasi berdasarkan PSAK nomor 13 (adopsi IAS 40) dengan US GAAP terhadap laba operasi PT Lippo General Insurance, Tbk
… The measurement of property held to find out the value of property investment. There is a fair value method and cost method which based on PSAK 13 (adoption of IAS 40) and historical cost which based on US GAAP to measure investment property. The purpose of this research is to know the difference …
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Stock Option Valuation for Thinly Traded Enterprises: Comparing the Historically Based Intrinsic Value Model to the Black-Scholes-Merton Model
… volatile companies, the issue of establishing a fair value can seriously impact thinly traded, highly volatile companies' bottom line. Generally Accepted Accounting Principles or GAAP as promulgated by accounting standard setters such as the Financial Accounting Standards Board (FASB) or the …
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