Fair value measurement and accounting restatements Article

Lin, Yi-Hung, Lin, Steve, Fornaro, James M et al. (2017). Fair value measurement and accounting restatements . ADVANCES IN ACCOUNTING, 38 30-45. 10.1016/j.adiac.2017.07.003

keywords

  • ACCRUALS
  • Accounting restatements
  • Business & Economics
  • Business, Finance
  • Corporate governance
  • ERRORS
  • INFORMATION
  • INTERNAL CONTROL
  • Level 3 fair values
  • MODELS
  • QUALITY
  • SFAS No. 157
  • Social Sciences
  • VALUE-RELEVANCE

Digital Object Identifier (DOI)

publisher

  • ELSEVIER

start page

  • 30

end page

  • 45

volume

  • 38