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Keywords: ASC 820
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Journal Articles

Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures

Peter Fiechter, Zoltán Novotny-Farkas, Annelies Renders
Journal: The Accounting Review
The Accounting Review (2022) 97 (5): 301–323.
https://doi.org/10.2308/TAR-2018-0293
Published: 01 September 2022
...Peter Fiechter; Zoltán Novotny-Farkas; Annelies Renders ABSTRACT Exploiting detailed disclosures mandated by Accounting Standard Codification (ASC) 820, we provide evidence for the return relevance of Level 3 fair value remeasurements for a comprehensive sample of U.S. listed banks. We find...
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Journal Articles

Who's the Fairest of Them All? Evidence from Closed-End Funds

Alastair Lawrence, Subprasiri Siriviriyakul, Richard G Sloan
Journal: The Accounting Review
The Accounting Review (2016) 91 (1): 207–227.
https://doi.org/10.2308/accr-51152
Published: 01 January 2016
...Alastair Lawrence; Subprasiri Siriviriyakul; Richard G Sloan ABSTRACT Prior research examining the ASC 820 fair value hierarchy concludes that Level 3 fair value measurements are significantly less value-relevant than Level 1 and Level 2 fair value measurements. We reevaluate this conclusion using...
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