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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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2015
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| 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 |