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

• 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
• Institution: Singapore Management University

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...