Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities
This study examines the economic implications of fair value liability gains and losses arising from the adoption of Statement of Financial Accounting Standards No. 159 (hereafter, FAS 159). Consistent with the notion that gains and losses contain value-relevant information, we find a positive corres...
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Main Authors: | , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2017
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/soa_research/1642 https://ink.library.smu.edu.sg/context/soa_research/article/2669/viewcontent/ValuationImplicationsFAS159_2017_wp.pdf |
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Institution: | Singapore Management University |
Language: | English |