Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-level Estimates

Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-level Estimates

Some firms voluntarily make disclosures about the controls and processes in place to ensure the reliability of fair value estimates. Consistent with these disclosures being driven by management’s concerns about the reliability of their SFAS 157 estimates, we find that firms with more opaque estimate...

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Bibliographic Details
Main Authors: CHUNG, Sung Gon, GOH, Beng Wee, NG, Jeffrey, OW YONG, Kevin
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2017
Subjects:
Fair value accounting
SFAS 157
voluntary disclosure
controls
information risk
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1056
https://ink.library.smu.edu.sg/context/soa_research/article/2055/viewcontent/VoluntaryFairValueDisSFAS157_2016May_afv.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1056
https://ink.library.smu.edu.sg/context/soa_research/article/2055/viewcontent/VoluntaryFairValueDisSFAS157_2016May_afv.pdf

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