Business, Management and Accounting
8 years ago

Fair value disclosures in Australian firms impact financial decision-making.

QUT Business School
THE VALUE RELEVANCE OF FAIR VALUE DISCLOSURES IN AUSTRALIAN FIRMS IN THE EXTRACTIVE INDUSTRIES
Mohamat Sabri Hassan, Majella Percy, Jennifer Dorothy Stewart

Paper Summary

Related papers

Business, Management and Accounting
3 years ago

Fair value accounting in Bosnia increases financial uncertainty and earnings manipulation.

Earnings Management
Value-based Management
Corporate Governance
3 views
Business, Management and Accounting
4 years ago

Fair value accounting boosts market transparency and investor confidence in Romania.

Value-based Management
Earnings Management
3 views
Decision Sciences
8 years ago

Revolutionizing Financial Reporting: Fair Value Measurement Enhances Decision-Making

Smart Manufacturing
2 views

Fair value information is important for Australian firms in the extractive industries. A study shows that net fair value is relevant for financial instruments, but not for all situations. The power of net fair value and unrealized gains or losses is low compared to historical costs.