FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

Article English OPEN
Pei-Hui Hsu; Youan (Robert) Lin; (2016)
  • Publisher: Eurasian Publications
  • Journal: Eurasian Journal of Business and Management (issn: 2148-0206, eissn: 2148-0206)
  • Related identifiers: doi: 10.15604/ejbm.2016.04.02.004
  • Subject: Fair Value Option | Fair Value Measurement | FAS157 | FAS159 | Earnings Management | Business | HF5001-6182

Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010). In this study, we attempt to provide evidence rega... View more
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