Trust in Fair Value Accounting: Evidence from the Field

Trust in Fair Value Accounting: Evidence from the Field

We survey stakeholders in the financial reporting process to examine trust in fair value accounting. Although respondents demonstrate high confidence in financial statements, they believe that fair value accounting decreases trust in financial reporting and that preparing fair value numbers is costl...

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Bibliographic Details
Main Authors: GOH, Clarence, Lim, Chu Yeong, Ng, Jeffery, PAN, Gary, Ow Yong, Kevin
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2021
Subjects:
trust
fair value accounting
Conceptual Framework
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1926
https://ink.library.smu.edu.sg/context/soa_research/article/2953/viewcontent/SSRN_id3924057.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1926
https://ink.library.smu.edu.sg/context/soa_research/article/2953/viewcontent/SSRN_id3924057.pdf

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