The Effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts' Information Environment
This study examines whether and how the analysts’ information environment is affected by the adoption of the new standard Statement of Financial Accounting Standards No. 157 Fair Value Measurements (hereafter FAS 157). FAS 157 requires firms to disclose their fair value assets and liabilities into L...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2013
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1012 |
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| Institution: | Singapore Management University |
| Language: | English |