Fair Value Disclosures Beyond SFAS 157

Fair Value Disclosures Beyond SFAS 157

Our study examines the factors that influence the fair value disclosures in the SFAS 157 footnote, and how these disclosures affect investors’ uncertainty regarding these fair value estimates, particularly Level 3 estimates. We find that more Level 3 items, more transfers from Level 1 and Level 2 it...

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Bibliographic Details
Main Author: GOH, Beng Wee
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2012
Subjects:
Fair value accounting
SFAS 157
voluntary disclosure
corporate governance
information uncertainty
information risk
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/935
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1335848
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/935
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1335848

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