Fair value hierarchy measures: Post-implementation evidence on IFRS 7

Fair value hierarchy measures: Post-implementation evidence on IFRS 7

Using a balance sheet valuation model, this study examines if information on the fair value hierarchy of on-balance sheet financial assets and financial liabilities are incorporated in the market’s valuation of companies’ equities in Singapore. The results of the study show significant associations...

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Bibliographic Details
Main Author: TAN, Pearl
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2015
Subjects:
Fair Value Hierarchy
IFRS
Disclosure
OCI
Accounting
Asian Studies
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1457
https://ink.library.smu.edu.sg/context/soa_research/article/2456/viewcontent/FairValueHierarchyMeasures_2015_GSTFJBR.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1457
https://ink.library.smu.edu.sg/context/soa_research/article/2456/viewcontent/FairValueHierarchyMeasures_2015_GSTFJBR.pdf

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