Differences in the reliability of fair value hierarchy measurements: A cross country study
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...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2017
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| Subjects: | |
| Online Access: | 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 |
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| Institution: | Singapore Management University |
| Language: | English |