Does fair value accounting for non-financial assets pass the market test?

By Hans B. Christensen, Valeri V. Nikolaev. Review of accounting studies, 2013

219 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1452917112674bbc28236d05c1855aff7f0269d1

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Cheng (Colin) Zeng
2. Urska Kosi
3. Edward Lee
4. Annita Florou
5. Martin Walker
6. Hans B. Christensen
7. Christian Leuz
8. Luzi Hail

In Management Information Systems

1. Urska Kosi
2. Annita Florou
3. Hans B. Christensen
4. Martin Walker

In Strategy and Management

1. Cheng (Colin) Zeng
2. Annita Florou
3. Urska Kosi
4. Martin Walker
5. Edward Lee
6. Hans B. Christensen
7. Christian Leuz
8. Luzi Hail

Citations in the corpus

• Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “This explanation is consistent with the observation that many of the accounting principle changes that occurred upon IFRS adoption are voluntary in the sense that IFRS did not require the changes (e.g. Christensen & Nikolaev 2013).”
• Does mandatory IFRS adoption facilitate debt financing? (2015, background): “Similarly, Christensen and Nikolaev (2013) study the accounting treatment of long-term nonfinancial assets by mandatory IFRS adopters in the United Kingdom and Germany.”
• What drives the comparability effect of mandatory IFRS adoption? (2014, unknown): “These noncompliant measurement choices are consistent with German firms exhibiting a general tendency towards historical cost (Christensen and Nikolaev 2013).”