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Keywords: Level 1
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (1): 207–227.
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...
