نتایج جستجو برای: fair value
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This research investigates the impact of fair value accounting, company size, board commissioners, audit quality, and managerial ownership on earning management. The was conducted study 36 companies registered in financial sector from 2019 to 2021. Purposive sampling is a method select companies. Multiple linear regression analysis used this study's data technique. findings revealed that commis...
Did fair value accounting play a role in the current financial crisis? This appendix explores the issue. Fair value accounting implies that assets and liabilities get measured and reflected on a firm`s financial statements at their market value, or close substitutes. Extensive academic research done over the past 20 years shows that financial statements that reflect the market values of assets ...
The FASB has converged SFAS 123R with IFRS No.2, which simultaneously defines that the value of stock compensation is an expense under fair value method that must be recognized in the current statement of operations. However, under the fair value method, volatility of the market value of stock is easily subjected to the business cycle, political condition, managerial behavior, and macroeconomic...
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