However, recent surveys suggest that company hedging can be substantially influenced by the accounting for financial instruments. In this study, we illustrate not only why but also the accounting regulations may affect hedging behavior. We find that under mark-to-market accounting, most firms ...
The Great Recession has sparked a debate amongst accounting professionals and economic analysts. There has been a concerted effort to blame fair value accounting and FAS 157 as the recession's root cause and an attempt to challenge FASB to return to the historic cost principle. This paper examine...
How far will FASB take the fair-value accounting model?Cheney, Glenn
This study investigates whether fair value accounting contributes to the procyclicality of bank lending. Using banks' approval/denial decisions on residential mortgage applications to capture banks' supply of credit, I find no evidence t... BIQIN,XIE - 《Journal of Accounting Research》 被引量: 0...
Accounting IndustryFinancial Services IndustryFor the past two decades, fair-value accounting — the practice of measuring assets and liabilities at estimates of their current values — has been on the ascent. This marks a major departure from the centuries-old tradition of keeping books at ...
摘要: Virtually every chief executive officer of a failed financial institution blamed fair value accounting (along with short-sellers and hedge funds) for his firm's plight. But CEOs were not alone in blaming FVA for the crisis.被引量: 4 ...
to buy or sell shares they own. Second, they use it to determine the value of assets held for accounting purposes. However, it is essential to keep in mind that any fair value measurement is fluid. Many volatile and unquantifiable circumstances play into finding it, which can change quickly...
but it does not change the result: monumental returns. Savings accounts are available at most financial institutions and don't usually require a large amount to invest. Savings accounts don't typically boast high interest rates, so shop around to find one with the best features and most competi...
Matthew Maron, an assistant teaching professor of accounting at Quinnipiac University, in Hamden, Connecticut, recommends self-employed taxpayers hire a professional to prepare and file their taxes. “There are a lot of moving parts with respect to the taxation of a self-employed in...
Intrinsic Value and Value Investing In the stock market, the equivalent of a stock being cheap or discounted is when its shares areundervalued. Value investors hope to profit from shares they perceive to be deeply discounted. Investors use various metrics to attempt to find the valuation orintrins...