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- W609775558 abstract "Selecting an appropriate measurement basis for financial reporting is a fundamental and contentious accounting policy issue. While many argue that fair value is the most relevant measurement basis for financial reporting, other observers express concerns about the reliability (or “faithful representation”), and thus the usefulness, of fair value measurements. Bhat and Ryan (2015) consider the role of risk management technologies—in particular, market and credit risk modeling—in the estimation of fair values. In light of our discussion of Bhat and Ryan’s study, we argue that future research should aim to extend our understanding of the fair value estimation process and the factors that explain variation in the reliability of fair values as well as the channels through which investors learn about fair value measurement reliability." @default.
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- W609775558 date "2015-10-01" @default.
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- W609775558 title "Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)" @default.
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- W609775558 doi "https://doi.org/10.1016/j.aos.2015.05.003" @default.
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