Full Length Research Paper
References
AICPA Media Center? (2020). FAQs About Fair Value Accounting, AICPA.org, Available at: |
|
Ball R, Brown P (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research pp. 159-178. |
|
Ball R, Kothari SP, Robin A (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29(1):1-51. |
|
Ball R, Shivakumar L (2005). Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics 39(1):83-128. |
|
Bandyopadhyay SP, Huang AG, Wirjanto TS (2010). The accrual volatility anomaly. Unpublished Manuscript, University of Waterloo. |
|
Barth ME, Landsman WR, Lang MH (2008). International accounting standards and accounting quality. Journal of Accounting Research 46(3):467-498. |
|
Basu S (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24(1):3-37. |
|
Bragg S (2020). Fair value accounting, Accounting tools, December 13, Available at: |
|
Chen H, Tang Q, Jiang Y, Lin Z (2010). The role of international financial reporting standards in accounting quality: Evidence from the European Union. Journal of international financial management and accounting 21(3):220-278. |
|
Chung SG, Lee C, Mitra S (2016). Fair Value Accounting and Reliability, The Problem with Level 3 Estimates, CPA Journal, July, Available at: |
|
Conceptual Framework for Financial Reporting (2010). September. Available at: |
|
Core J, Guay W, VanBuskirk A (2003). Market valuations in the new economy: an investigation of what has changed. Journal of Accounting and Economics 34:43-67. |
|
Corporate Finance Institute (CFI) (2020). Fair Value; The actual value of a product, stock, or security, that is agreed upon by both the seller and the buyer, Available at: |
|
Fellow K, Kelaher M (1991). Managing the government the corporate way. Australian Accountant 61(3):20. |
|
Georgiou O, Jack L (2011). In pursuit of legitimacy: A history behind fair value accounting. The British Accounting Review 43:311-323. |
|
Iatridis G (2010). International Financial Reporting Standards and the quality of financial statement information. International Review of Financial Analysis 19(3):193-204. |
|
Kargin S (2013). The impact of IFRS on the value relevance of accounting information: Evidence from Turkish firms. International Journal of Economics and Finance 5(4):71-80. |
|
Khanagha JB (2011). Value relevance of accounting information in the United Arab Emirates. International Journal of Economics and Financial Issues 1(2):33-45. |
|
Kirschenheiter M (1997). Information quality and correlated signals. Journal of Accounting Research 35(1):43-59. |
|
KPMG (2017). Fair Value Measurement; Questions and answers; US GAAP and IFRS, December, Available at: |
|
Marquardt CA, Wiedman CI (2004). The effect of earnings management on the value relevance of accounting information. Journal of Business Finance and Accounting 31(3-4):297-332. |
|
Papadatos K, Bellas A (2011). The value relevance of accounting information under Greek and International Financial Reporting Standards: the influence of firm-specific characteristics. International Research Journal of Finance and Economics (76):6. |
|
Perera RAAS, Thrikawala SS (2010). An Empirical Study of the Relevance of Accounting Information on Investors decisions. |
|
Public Sector Committee (2002). Transition to the accrual basis of accounting: Guidance for governments and government entities. New York: International Federation of Accountants. |
|
Ramanna K (2013). Why "Fair Value" Is the Rule, Harvard Business Review, Available at: View. |
|
Richardson SA, Sloan RG, Soliman MT, Tuna I (2005). Accrual reliability, earnings persistence and stock prices. Journal of Accounting and Economics 39(3):437-485. |
|
Ryan SG (2008). Fair Value Accounting: Understanding the Issues Raised by the Credit Crunch. White paper commissioned for the Council of Institutional Investors, Available at: |
|
The New York Times (2021). The Estate Tax May Change Under Biden, Affecting Far More People. Available at: |
|
Tickell G (2010). Cash To Accrual Accounting: One Nation's Dilemma. International Business and Economics Research Journal 9(11):71-78. |
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0