An Experiment in Fair Value Accounting: UK Investment Vehicles
By J. Danbolt, W. Rees. 2008
180 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/f6dfb60b39fcf48f2ab28c8090fb6f8deb107ffa
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In Accounting
In Management Information Systems
In Strategy and Management
Citations in the corpus
- A Review of the Value Relevance Literature (2009, background): “For instance, Caylor, Lopez and Rees [42] study whether the value relevance of earnings is conditional on the timing of earnings information.”
- Does fair value accounting for non-financial assets pass the market test? (2013, unknown): “…as increased value relevance and information content (Sharpe and Walker 1975; Standish and Ung 1982; Easton et al. 1993; Barth and Clinch 1996, 1998; Aboody et al. 1999; Danbolt and Rees 2008), reduced information asymmetry (Muller et al. 2011), and increased comparability (Cairns et al. 2011).”
- Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry (2010, background): “This is the main argument supporting the fair value primacy from a current standard setters’ viewpoint (Barlev and Haddad, 2003; Ball, 2006; Danbolt and Rees, 2008; Whittington, 2008).”
- IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia (2011, unknown): “Our study complements those exploring reasons for, and the impact of, policy choice under IFRS (e.g. Christensen&Nikolaev, 2009; Danbolt & Rees, 2008).”