1-4 of 4
Keywords: fair value accounting
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of International Accounting Research (2022) 21 (2): 125–150.
Published: 01 June 2022
... and Nikolaev (2012) suggest that less useful accounting information leads to a decrease in the use of balance sheet debt covenants. Similarly, some authors argue that an increase in the use of fair value accounting in the U.S. has eroded the use of balance sheet debt covenants ( Christensen and Nikolaev 2012...
Journal Articles
Journal of International Accounting Research (2022) 21 (2): 83–100.
Published: 01 June 2022
... and Leftwich 1983 ; Watts and Zimmerman 1990 ). IFRS adoption fair value accounting property, plant, and equipment Public companies in Canada were required to adopt IFRS at the start of 2011. For the year of adoption, Canadian public firms were allowed an opportunity to revalue their Property...
Journal Articles
Journal of International Accounting Research (2021) 20 (3): 21–42.
Published: 01 September 2021
...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...
Journal Articles
Journal of International Accounting Research (2018) 17 (1): 47–68.
Published: 01 July 2018
... of Financial Accounting Standards (SFAS) 157. Critics of fair value accounting, including academics and politicians, argue that its use with respect to complex financial instruments 5 in the banking sector was a significant factor in the financial crisis ( Allen and Carletti 2008 ; Plantin, Sapra...