An Experiment in Fair Value Accounting: UK Investment Vehicles
نویسندگان
چکیده
منابع مشابه
The Effect of Optimism and Riskseeking Level of Managers on Investment Selling Decisions with Emphasis on Fair Value Accounting
The purpose of this study was to investigate the effect of managers' optimism and riskseeking level on investment selling decisions with emphasis on fair value accounting. The requirement to apply International Financial Reporting Standards and third-level discretion of fair value requires to review the behavior of managers regarding the effect of the level of optimism and their riskseeking on ...
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Changes in credit risk may arise when either the value or the risk of corporate assets changes. Changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. The indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
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متن کاملFair-value Pension Accounting, Corporate Risk Management and Pension Investment Policy
This paper investigates whether employer sponsors manage their pension risk exposure as an integral part of firm risk, or manage these two risk exposures separately over an extended period (2003-2010) in the UK, when transition from a disclosure to a recognition pension accounting regime has taken place. We test three competing explanations of corporate pension investment policy: coordinated ri...
متن کاملfair value accounting for liabilities and own credit risk
changes in credit risk may arise when either the value or the risk of corporate assets changes. changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. the indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
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ژورنال
عنوان ژورنال: European Accounting Review
سال: 2008
ISSN: 0963-8180,1468-4497
DOI: 10.1080/09638180701819865