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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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2012
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| Subjects: | |
| 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 |