The Debt Contracting Value of Fair Value Accounting Information

2012 ◽  
Author(s):  
Michel Magnan ◽  
Haiping Wang
Keyword(s):  
Accounting Information ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Debt Contracting

Fair Value Accounting and Debt Contracting

2013 ◽  
Author(s):  
Peter R. Demerjian ◽  
John Donovan ◽  
Chad R. Larson
Keyword(s):  
Fair Value ◽  
Fair Value Accounting ◽  
Debt Contracting

The role of using fair value on relevance and representation faithfulness of accounting information in accordance with the Common Conceptual Framework (FASB-IASB)

2019 ◽  
Vol 118 (12) ◽  
pp. 142-165
Author(s):  
Dr. Nada Kaki Bira ◽  
Layla Naji Majeed Al Fatlawi
Keyword(s):  
Conceptual Framework ◽  
Accounting Information ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Global Trend ◽  
The Common ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors.

scholarly journals Fair value accounting: information or confusion for financial markets?

2014 ◽  
Vol 20 (1) ◽  
pp. 559-591 ◽  
Author(s):  
Michel Magnan ◽  
Andrea Menini ◽  
Antonio Parbonetti
Keyword(s):  
Financial Markets ◽  
Accounting Information ◽  
Fair Value ◽  
Fair Value Accounting

Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159

2016 ◽  
Vol 54 (4) ◽  
pp. 1041-1076 ◽  
Author(s):  
PETER R. DEMERJIAN ◽  
JOHN DONOVAN ◽  
CHAD R. LARSON
Keyword(s):  
Fair Value ◽  
Fair Value Accounting ◽  
Debt Contracting
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