Is fair value accounting information relevant and reliable? Evidence from capital market research

By Wayne R. Landsman. 2007

356 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/23c3585280a40279204691843f0f6417792cad01

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. Wayne R. Landsman
2. Mary E. Barth
3. M. Paananen
4. A. Parbonetti
5. Michel Magnan
6. A. Tarca
7. Andrea Menini
8. J. Novak

In Management Information Systems

1. Mary E. Barth
2. A. Parbonetti
3. J. Novak
4. Wayne R. Landsman
5. M. Paananen
6. Michel Magnan
7. M. Hamberg

Citations in the corpus

• Fair value accounting: information or confusion for financial markets? (2014, background): “Moreover, the need to rely on market inputs for level 2 estimation does provide a safeguard constraining the extent of management’s discretion, which is not present for level 3 estimations (Landsman 2007; Barth et al. 1998a).”
• IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia (2011, background): “…as at fair value through profit or loss and, therefore, measure them at fair value at each balance sheet date (the so-called ‘fair value option’).13 Landsman (2007) reviews studies suggesting that fair values of financial instruments (notably banks’ investment securities) are relevant to…”
• The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2011, background): “Landsman (2007) and others argue that the mixing of fair values and managerial discretion is cumbersome with the issue of conservatism now being frequently discussed from both conceptual (Hitz, 2007; Chen et al., 2007) and empirical standpoints (e.g. LaFond and Watts, 2008).”
• How did Financial Reporting Contribute to the Financial Crisis? (2010, background): “Landsman (2007) provides a survey of extant value relevance research relating to fair value accounting (see also Barth and Landsman, 1995; Barth, 2004, 2006).”
• Fair Value Accounting for Financial Instruments: Does It Improve the Association Between Bank Leverage and Credit Risk? (2013, unknown): “12 and Landsman (1996) demonstrate that the difference between GAAP book values and disclosed”