Investing in Your Own Equity: Effects of Fair Value Accounting and Comprehensive Income Recognition on Earnings and Price Volatility

2004 ◽  
Author(s):  
Robert J. Bloomfield ◽  
Mark W. Nelson ◽  
Steven D. Smith
Keyword(s):  
Price Volatility ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Comprehensive Income ◽  
Equity Effects

Does fair value accounting contribute to market price volatility? An experimental approach

2013 ◽  
Vol 54 (4) ◽  
pp. 1033-1061 ◽  
Author(s):  
Carl Brousseau ◽  
Michel Gendron ◽  
Philippe Bélanger ◽  
Jonathan Coupland
Keyword(s):  
Experimental Approach ◽  
Market Price ◽  
Price Volatility ◽  
Fair Value ◽  
Fair Value Accounting

Transparency of Fair Value Accounting and Tax

2014 ◽  
pp. 476-494
Author(s):  
Eva Eberhartinger ◽  
Soojin Lee
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Fair Value ◽  
Reporting Standards ◽  
Fair Value Accounting ◽  
Financial Reporting Standards ◽  
Comprehensive Income ◽  
Accounting Measurement ◽  
Other Comprehensive Income

This chapter examines transparency in fair value accounting (measurement, presentation, additional disclosure), with special emphasis on tax disclosure and on the presentation of fair values in the statement of other comprehensive income. After considering the international relevance of the International Financial Reporting Standards, the chapter discusses fair value accounting in the context of accounting standards. It then reviews prior research to determine whether fair value accounting adds to accounting transparency. It also looks at the measurement and presentation of the transparency of fair value accounting based on relevance and reliability, along with issues of earnings management and procyclical effects.

Bankers’ Compensation and Fair Value Accounting

2011 ◽  
Author(s):  
Gilad Livne ◽  
Garen Markarian ◽  
Alistair K. L. Milne
Keyword(s):  
Fair Value ◽  
Fair Value Accounting
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