The Critical Aspect on Fair Value Accounting and its Implication to Islamic Financial Institutions
نویسندگان
چکیده
منابع مشابه
Fair Value Accounting and the Financial Crisis: Messenger or Contributor
Did fair value accounting play a role in the current financial crisis? This appendix explores the issue. Fair value accounting implies that assets and liabilities get measured and reflected on a firm`s financial statements at their market value, or close substitutes. Extensive academic research done over the past 20 years shows that financial statements that reflect the market values of assets ...
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The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques f...
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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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ژورنال
عنوان ژورنال: Global Review of Islamic Economics and Business
سال: 2015
ISSN: 2338-7920,2338-2619
DOI: 10.14421/grieb.2014.013-05