fair value

  1. J

    Theeffectofalternativeaccountingmeasurementbasesoninvestors’assessmentsofmanagers’stewards

    Description...
  2. J

    The joint effects of management incentive and information precision on perceived

    Description The purpose of this paper was to examine whether a less precise (or imprecise) estimate may increase investors’ confidence and improve investors’ perceptions of fair value reliability. The main criticism of fair value accounting has been its lack of reliability perceived by...
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