Issues in Fair Value Accounting under IFRS

Doctoral thesis English OPEN
Bischof, Jannis (2008)
  • Publisher: Universit├Ąt Mannheim
  • Subject: 330 Wirtschaft

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 meas... View more
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