The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective

By Joerg-Markus Hitz. 2007

315 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6b8307c125dc887d88b25ca16958427f3c80e4a7

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. Thorsten Sellhorn
2. Ulf BrÜGgemann
3. M. Paananen
4. J. Novak
5. M. Hamberg
6. J. Bischof
7. Joerg-Markus Hitz
8. Christian Leuz

In Management Information Systems

1. J. Novak
2. Ulf BrÜGgemann
3. M. Paananen
4. Thorsten Sellhorn
5. M. Hamberg
6. J. Bischof
7. Joerg-Markus Hitz

In Strategy and Management

1. Thorsten Sellhorn
2. Ulf BrÜGgemann
3. M. Paananen
4. J. Novak
5. M. Hamberg
6. J. Bischof
7. Joerg-Markus Hitz
8. Christian Leuz

Citations in the corpus

• The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2011, methodology): “As a standard-setter, the International Accounting Standards Board (IASB) has recently substituted historical cost-based measures with fair value-based measures with the intention to increase the decision usefulness of accounting information (Hitz, 2007).”
• The Effects of IFRS 7 Adoption on Bank Disclosure in Europe (2009, background): “These disclosures are aimed at reducing the information asymmetry arising from fair values that are based on internal estimates (Hitz, 2007 ).”
• Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, methodology): “For example, Horton and Serafeim (2010) as well as Christensen et al.”