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Accounting and Business Research Volume 37, 2007 - Issue sup1: Special Issue: International Accounting Policy Forum
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Articles

Financial reporting quality: is fair value a plus or a minus?

Stephen H. Penman Graduate School of Business, Columbia University, E-mail: [email protected]
Pages 33-44 | Published online: 28 Feb 2012

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Esraa Esam Alharasis, Manal Alidarous, Abeer F. Alkhwaldi, Hossam Haddad, Nidal Alramahi & Husni K. Al-Shattarat. (2023) Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence. Cogent Business & Management 10:2.
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Wayne van Zijl & Valencia Hewlett. (2022) An analysis of the extent and use of fair value by JSE Top 40 companies. South African Journal of Accounting Research 36:2, pages 81-104.
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Omiros Georgiou, Elisavet Mantzari & Julia Mundy. (2021) Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts. Accounting and Business Research 51:4, pages 307-346.
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Alexandros Sikalidis & Stergios Leventis. (2017) The Impact of Unrealized Fair Value Adjustments on Dividend Policy. European Accounting Review 26:2, pages 283-310.
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Christopher Nobes. (2015) IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. Accounting in Europe 12:2, pages 153-170.
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Sylvain Durocher & Yves Gendron. (2014) Epistemic commitment and cognitive disunity toward fair-value accounting. Accounting and Business Research 44:6, pages 630-655.
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Neil Fargher & John Ziyang Zhang. (2014) Changes in the measurement of fair value: Implications for accounting earnings. Accounting Forum 38:3, pages 184-199.
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Diogenis Baboukardos & Gunnar Rimmel. (2014) Goodwill under IFRS: Relevance and disclosures in an unfavorable environment. Accounting Forum 38:1, pages 1-17.
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Joanne Horton, Richard Macve & George Serafeim. (2011) ‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?. Accounting and Business Research 41:5, pages 491-514.
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Daniel Mügge. (2011) From Pragmatism to Dogmatism: European Union Governance, Policy Paradigms and Financial Meltdown. New Political Economy 16:2, pages 185-206.
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Igor Goncharov & Sander van Triest. (2011) Do fair value adjustments influence dividend policy?. Accounting and Business Research 41:1, pages 51-68.
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Mary E. Barth & Wayne R. Landsman. (2010) How did Financial Reporting Contribute to the Financial Crisis?. European Accounting Review 19:3, pages 399-423.
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Stella So & Malcolm Smith. (2009) Value‐relevance of presenting changes in fair value of investment properties in the income statement: Evidence from Hong Kong. Accounting and Business Research 39:2, pages 103-118.
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AndrewW. Stark. (2008) Intangibles and research – an overview with a specific focus on the UK. Accounting and Business Research 38:3, pages 275-285.
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DouglasJ. Skinner. (2008) Accounting for intangibles – a critical review of policy recommendations. Accounting and Business Research 38:3, pages 191-204.
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