The effect of fair value accounting on the performance evaluation role of earnings
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DOI: 10.1016/j.jacceco.2020.101341
Abstract: Abstract We study the effect of fair value accounting on the association between net income and cash pay following the 2005 worldwide adoption of IFRS. We find that, while IFRS's non-fair-value provisions are associated with… read more here.
Keywords: value accounting; fair value; value; effect fair ... See more keywords