Author: Georgios Serafeim
Publisher:
ISBN:
Category : Fair value
Languages : en
Pages : 362
Book Description
The three papers in the dissertation examine reporting of fair values by financial institutions. In the first paper I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. In the second paper, we examine whether information risk is reflected in equity betas for a large sample of U.S. banks, exploiting recent mandatory disclosures of financial instruments designated as fair value level 1, 2, and 3, which indicate progressively more illiquid and opaque fianancial instruments. Finally the third paper contributes to one of the central debates from the 2008 financial crisis: whether fair value accounting positively or negatively impacted firm valuation during this period.
Essays on Fair Value Reporting
Author: Georgios Serafeim
Publisher:
ISBN:
Category : Fair value
Languages : en
Pages : 362
Book Description
The three papers in the dissertation examine reporting of fair values by financial institutions. In the first paper I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. In the second paper, we examine whether information risk is reflected in equity betas for a large sample of U.S. banks, exploiting recent mandatory disclosures of financial instruments designated as fair value level 1, 2, and 3, which indicate progressively more illiquid and opaque fianancial instruments. Finally the third paper contributes to one of the central debates from the 2008 financial crisis: whether fair value accounting positively or negatively impacted firm valuation during this period.
Publisher:
ISBN:
Category : Fair value
Languages : en
Pages : 362
Book Description
The three papers in the dissertation examine reporting of fair values by financial institutions. In the first paper I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. In the second paper, we examine whether information risk is reflected in equity betas for a large sample of U.S. banks, exploiting recent mandatory disclosures of financial instruments designated as fair value level 1, 2, and 3, which indicate progressively more illiquid and opaque fianancial instruments. Finally the third paper contributes to one of the central debates from the 2008 financial crisis: whether fair value accounting positively or negatively impacted firm valuation during this period.
Essays on the Economic Benefits and Costs of Fair Value Accounting in European Bank's Financial Reporting
Author: Felix Schneider
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Essays on the Economic Benefits and Costs of Fair Value Accounting in European Banks' Financial Reporting
Author: Felix Schneider
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Fair Value for Financial Reporting
Author: Alfred M. King
Publisher: John Wiley & Sons
ISBN: 0470008326
Category : Business & Economics
Languages : en
Pages : 354
Book Description
Is Purchase Price Equal to Fair Value? With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure. Fair Value for Financial Reporting highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.
Publisher: John Wiley & Sons
ISBN: 0470008326
Category : Business & Economics
Languages : en
Pages : 354
Book Description
Is Purchase Price Equal to Fair Value? With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure. Fair Value for Financial Reporting highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.
Essays on the Economic Consequences of Mandatory IFRS Reporting around the world
Author: Ulf Brüggemann
Publisher: Springer Science & Business Media
ISBN: 3834969524
Category : Business & Economics
Languages : en
Pages : 162
Book Description
Ulf Brüggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.
Publisher: Springer Science & Business Media
ISBN: 3834969524
Category : Business & Economics
Languages : en
Pages : 162
Book Description
Ulf Brüggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.
Essays on the Financial Reporting and Price Implications of Managerial Ownership and Contingent Consideration in Business Acquisitions
Author: Kofi Appiah Okyere
Publisher:
ISBN:
Category :
Languages : en
Pages : 156
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 156
Book Description
Essays on Fair Value Measurement
Author: Christian Stier
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
The Routledge Companion to Fair Value and Financial Reporting
Author: Peter Walton
Publisher: Routledge
ISBN: 1136713107
Category : Business & Economics
Languages : en
Pages : 417
Book Description
Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Publisher: Routledge
ISBN: 1136713107
Category : Business & Economics
Languages : en
Pages : 417
Book Description
Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Accounting Essays
Author: Thomas Heaton Spitters
Publisher: Lulu.com
ISBN: 1257374060
Category : Business & Economics
Languages : en
Pages : 375
Book Description
A thorough retrospective guide to financial accounting changes related to Sarbanes - Oxley and corresponding legislation.
Publisher: Lulu.com
ISBN: 1257374060
Category : Business & Economics
Languages : en
Pages : 375
Book Description
A thorough retrospective guide to financial accounting changes related to Sarbanes - Oxley and corresponding legislation.
Essays on the Determinants and Effects of Financial Reporting Quality
Author: Ting Luo
Publisher:
ISBN:
Category :
Languages : en
Pages : 140
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 140
Book Description