..., Auditing and Taxation, Sydney, Australia. Editor's note: Accepted by Steve Lin. 1 8 2021 1 3 2022 2022 debt covenants IFRS contractibility fair value accounting We examine whether mandatory adoption of International Financial Reporting Standards (IFRS) globally...

... in the value relevance tests. Third, we rerun the value relevance test using the price model. These robustness checks support the findings from the main analysis. Our paper contributes to fair value accounting research in several ways. To the best of our knowledge, it is the first study to examine...

...Clarence Goh; Chu Yeong Lim; Jeffrey Ng; Gary Pan; Kevin Ow Yong ABSTRACT We survey stakeholders in the financial reporting process to examine trust in fair value accounting. Although respondents demonstrate high confidence in financial statements, they believe that fair value accounting decreases...

... of Ervin L. Black. January 2016 October 2017 2018 fair value measurement fair value accounting fair value hierarchy earnings persistence international banks A major feature of International Financial Reporting Standards (IFRS) is the requirement to use fair value...