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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2020
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| Subjects: | |
| 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 |