Is there a casual link between disclosure for fair value assets and information asymmetry?

Bachelor thesis English OPEN
Ezdri, Elon (2016)
  • Publisher: Uppsala universitet, Företagsekonomiska institutionen
  • Subject: IFRS 13 | fair value | information asymmetry | disclosure

Following an attempt to harmonize the U.S. GAAP and IFRS a new IFRS standard became mandatory in the EU known as IFRS 13 “Fair value measurement” in 2013. The new accounting standard aims to decrease inconsistencies with fair value measurement by introducing new disclos... View more
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