The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts' information environment
This study examines the effect of the adoption of Statement of Financial Accounting Standards No. 157 Fair Value Measurements (hereafter FAS 157) on analysts’ information environment. A major controversy surrounding FAS 157 disclosures is whether Level 3 measurements provide useful information to fi...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2016
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1530 https://ink.library.smu.edu.sg/context/soa_research/article/2557/viewcontent/the_effect_of_statement.pdf |
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| Institution: | Singapore Management University |
| Language: | English |