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- W2117071838 abstract "Prior research examining the ASC 820 fair value hierarchy concludes that Level 3 fair value measurements are significantly less value relevant than Level 1 and Level 2 fair value measurements. We reevaluate this conclusion using the closed-end fund setting, in which fair value measurements are available for substantially all assets. Contrary to prior research, we find that Level 3 fair values are of similar value relevance to Level 1 and Level 2 fair values. Our findings suggest that the results in previous research are attributable to correlated omitted variable bias arising from the absence of fair value data for most assets." @default.
- W2117071838 created "2016-06-24" @default.
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- W2117071838 date "2013-01-01" @default.
- W2117071838 modified "2023-09-26" @default.
- W2117071838 title "Who's the Fairest of Them All? Evidence from Closed-End Funds" @default.
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- W2117071838 doi "https://doi.org/10.2139/ssrn.2330490" @default.
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