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

• المؤلف الرئيسي: TAN, Pearl
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2015
• الموضوعات: Fair Value Hierarchy; IFRS; Disclosure; OCI; Accounting; Asian Studies; Corporate Finance
• الوصول للمادة أونلاين: 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
• المؤسسة: Singapore Management University

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...