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
..., 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...
Journal Articles
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