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Chung et al., 2017 - Google Patents

Voluntary fair value disclosures beyond SFAS 157's three-level estimates

Chung et al., 2017

View PDF
Document ID
1427452061009651540
Author
Chung S
Goh B
Ng J
Yong K
Publication year
Publication venue
Review of accounting studies

External Links

Snippet

Some firms voluntarily make disclosures about the controls and processes in place to ensure the reliability of fair value estimates. Consistent with these disclosures being driven by investors' concerns about the reliability of their SFAS 157 estimates, we find that firms …
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