MARC details
| 000 -LEADER |
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| fixed length control field |
nas a22 7a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20170803144225.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
160505c xxuqr|p|r|||| 00| eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
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| International Standard Serial Number |
01559982 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
BPer. 657 |
| Item number |
Ac27 Vol. 40, i1. |
| Edition number |
March 2016 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5397 |
| Personal name |
Siekkinen, Jimi |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Value relevance of fair values in different investor protection environments/ |
| Statement of responsibility, etc. |
by Jimi Siekkinen. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Amsterdam: |
| Name of publisher, distributor, etc. |
Elsevier, |
| Date of publication, distribution, etc. |
c2016. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p.1-15. |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| 9 (RLIN) |
5407 |
| Title |
Accounting Forum. |
| Number of part/section of a work |
p.1-15 |
| Volume/sequential designation |
Volume 40, Issue 1, March 2016 |
| International Standard Serial Number |
0155-9982 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes references. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
This paper examines whether the value relevance of fair values varies across investor protection environments. By analyzing financial firms from 34 countries this study finds evidence that fair values, irrespective of the level in the fair value hierarchy, are value relevant in countries with a strong or medium investor protection environment. In a weak investor protection environment, only market prices (level 1) are relevant to investors. In addition, the results indicate that the difference in value relevance between market prices (level 1) and fair value estimates (level 3) decreases with the quality of investor protection. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5398 |
| Topical term or geographic name entry element |
IFRS 13 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5399 |
| Topical term or geographic name entry element |
Fair value accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5400 |
| Topical term or geographic name entry element |
Investor protection. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5401 |
| Topical term or geographic name entry element |
Value relevance. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5402 |
| Topical term or geographic name entry element |
Fair value hierarchy. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Bansalan Periodicals |
