| 000 | 01564nab a2200217 4500 | ||
|---|---|---|---|
| 999 |
_c199664 _d199664 |
||
| 003 | OSt | ||
| 005 | 20200226102053.0 | ||
| 008 | 200129s2016 xxu|||||r|||| 00| 0 eng d | ||
| 040 |
_aCO-BoUGC _cCO-BoUGC |
||
| 100 | 1 |
_aLawrence, Alastair _9177676 |
|
| 245 | 1 | 0 |
_aWho's the fairest of them all? _bevidence from closed-end funds _cAlastair Lawrence, Subprasiri Siriviriyakul & Richard G. Sloan |
| 300 | _aPáginas 207 a la 227 | ||
| 520 | 3 | _aPrior 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. | |
| 650 | 1 | 4 |
_991036 _aContabilidad _vPublicaciones seriadas |
| 650 | 2 | 4 |
_9176351 _aInstituciones financieras _vPublicaciones seriadas |
| 690 |
_aAccounting Standards Codification (ASC) _9178474 |
||
| 700 | 1 |
_aSiriviriyakul, Subprasiri _9178475 |
|
| 700 | 1 |
_aSloan, Richard G. _9178476 |
|
| 773 | 0 |
_082265 _9372813 _aThe accounting review 2016 V.91 No. 1 (Jan) _o0000002030250 _x0001-4826 (papel) _h21 páginas _nIncluye tablas, referencias bibliográficas y apéndices |
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| 942 |
_2ddc _cART |
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