Fair value accounting and corporate debt structure
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DOI: 10.1016/j.adiac.2017.02.002
Abstract: In this study, we examine the impact of fair value accounting on corporate debt structures, i.e., debt conversion privilege and maturity term. We argue that fair value accounting affects agency conflicts between debtholders and shareholders… read more here.
Keywords: fair value; debt structure; value accounting; debt ... See more keywords
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
Stakeholder perceptions of the value of accounting student organizations
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DOI: 10.1016/j.jaccedu.2020.100656
Abstract: Abstract Recent attention has been given to the importance of practitioner engagement in academic programs (e.g., AACSB and The Pathways Commission). One way practitioners can engage with students is through their involvement in accounting student… read more here.
Keywords: student; value accounting; student organizations; accounting student ... See more keywords