Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159’s Reported Gains and Losses
This study examines how investors perceive fair value gains and losses arising from the adoption of the standard Statement of Financial Accounting Standards No. 159 The Fair Value Option for Financial Assets and Financial Liabilities (hereafter FAS 159). We find that there is a positive corresponden...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2012
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/999 http://aaahq.org/AM2012/abstract.cfm?submissionID=3172 |
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| Institution: | Singapore Management University |
| Language: | English |