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European Accounting Review Volume 26, 2017 - Issue 2
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Original Articles

The Impact of Unrealized Fair Value Adjustments on Dividend Policy

Alexandros SikalidisSchool of Economics and Business Administration, International Hellenic University, Thessaloniki, Greece;Amsterdam Business School, Accounting Section, Amsterdam, The NetherlandsCorrespondence[email protected]
&
Stergios LeventisSchool of Economics and Business Administration, International Hellenic University, Thessaloniki, Greece;Aston Business School, Finance & Accounting Research Group, Birmingham, UK
Pages 283-310 | Received 01 Feb 2012, Accepted 08 Dec 2015, Published online: 06 Apr 2016

Citations (12)

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Read on this site (2)

Thorsten Sellhorn & Christian Stier. (2019) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. European Accounting Review 28:3, pages 573-603.
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Tiago Cardao-Pito & João Silva Ferreira. (2018) ‘Fair Value’ accounting as the normative Fisherian phase of accounting. Accounting History Review 28:3, pages 149-179.
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Articles from other publishers (10)

Alexandros Sikalidis, Konstantinos Bozos & Georgios Voulgaris. (2023) Asymmetric effects of fair value adjustments on dividend policy. International Review of Financial Analysis 90, pages 102933.
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Michail Nerantzidis, Andreas Koutoupis, Panayiotis Tzeremes, Georgios Drogalas & Dimitrios Mitskinis. (2023) THE EFFECTS OF COVID-19 ON FIRMS’ LIQUIDITY: EVIDENCE FROM THE ATHENS STOCK EXCHANGE. Journal of Business Economics and Management 24:1, pages 155-176.
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Martin Tettenborn & Lilia Pasch. 2023. Unternehmensbewertung und ökonomische Analyse. Unternehmensbewertung und ökonomische Analyse 133 157 .
Alexandros Sikalidis, Konstantinos Bozos, Antonios Chantziaras & Christos Grose. (2022) Influences of family ownership on dividend policy under mandatory dividend rules. Review of Quantitative Finance and Accounting 59:3, pages 939-967.
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Liyu He, Carl Hsin-han Shen & Cheng-Yi Shiu. (2022) Is fair value information fairly priced? Evidence from IPOs in global capital markets✰. Journal of Banking & Finance 135, pages 106368.
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Andrejcik Dusan, Singh Gurcharan & Halari Anwar. (2021) Fair value accounting: Perspective on stewardship function. Journal of Accounting and Taxation 13:4, pages 226-242.
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Li Yu (Colly) He, Sue Wright & Elaine Evans. (2018) Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?. Australian Journal of Management 43:4, pages 555-574.
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Pauline Weetman. (2018) Financial reporting in Europe: Prospects for research. European Management Journal 36:2, pages 153-160.
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Pauline Weetman. (2017) Financial Reporting in Europe: Prospects for Research. SSRN Electronic Journal.
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Thorsten Sellhorn & Christian Stier. (2017) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. SSRN Electronic Journal.
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