The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds

By T. J. Carroll, Thomas J. Linsmeier, K. Petroni. 2003

144 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/e53b4b2c6b1bd26ef733b7b43b018e4f3f146f2f

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. Leif Atle Beisland
2. J. Danbolt
3. W. Rees
4. Collins G. Ntim

In Finance

1. Leif Atle Beisland
2. J. Danbolt
3. W. Rees

Citations in the corpus

• A Review of the Value Relevance Literature (2009, background): “Several conclude that fair value estimates are more value relevant [118-120].”
• An Experiment in Fair Value Accounting: UK Investment Vehicles (2008, background): “(2003) find a significant positive relationship between share prices (and returns) and fair value security gains and losses for US closed-end mutual funds – even when controlling for historic cost.”