publication . Doctoral thesis . 2008

Issues in Fair Value Accounting under IFRS

Bischof, Jannis;
Open Access English
  • Published: 01 Jan 2008
  • Publisher: Universität Mannheim
  • Country: Germany
The dissertation presents theoretical evidence for inconsistencies in fair value accounting under IFRS, experimental evidence for biases in risk perception of fair values and empirical evidence for discretion in banks' disclosure policies with respect to fair value measurement.
free text keywords: 330 Wirtschaft
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