Effect of fair value accounting for financial instruments on the decision usefulness of reported earnings

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Effect of fair value accounting for financial instruments on the decision usefulness of reported earnings

At present, the decision usefulness of fair value accounting is still very much debated among academicians. Given the ongoing debates and the limited evidence available, it is still an open question as to whether Fair Value Accounting (FVA) for financial instruments enhances or impairs the decisi...

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Bibliographic Details
Main Author:	Chong, Leong Yew
Format:	Thesis
Language:	English
Published:	2018
Subjects:	Fair value - Accounting Financial statements - Case studies Earnings management
Online Access:	http://psasir.upm.edu.my/id/eprint/90055/ http://psasir.upm.edu.my/id/eprint/90055/1/GSM%202019%2030%20irUPM.pdf

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