Differences in the reliability of fair value hierarchy measurements: A cross country study

• Main Authors: LIM, Chu Yeong, NG, Tee Yong Jeffrey, OW YONG, Keng Kevin, PAN, Gary
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2017
• 主題: Fair value accounting; Institutional factors; Realibility; Accounting; Finance and Financial Management
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/1613; https://ink.library.smu.edu.sg/context/soa_research/article/2640/viewcontent/CA3_KevinOW_YONG.pdf
• 機構: Singapore Management University

Prior research suggests that there are significant differences in how investors perceive the reliability of fair values across the fair value hierarchy. An unaddressed question in this stream of research is whether cross-country differences in institutional factors are able to mediate differences in...