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

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

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

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Bibliographic Details
Main Authors: LIM, Chu Yeong, PAN, Gary, OW YONG, Kevin
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2020
Subjects:
Fair Value Accounting
Institutional Factors
Reliability
Accounting
Corporate Finance
Portfolio and Security Analysis
Online Access:https://ink.library.smu.edu.sg/soa_research/1880
https://ink.library.smu.edu.sg/context/soa_research/article/2908/viewcontent/10.11648.j.jfa.20200804.15_pvoa.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1880
https://ink.library.smu.edu.sg/context/soa_research/article/2908/viewcontent/10.11648.j.jfa.20200804.15_pvoa.pdf

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