Abstra ct O bjective: By the full adoption of IFRS, measurement and disclosure of fair values
become more c ommon in Iranian financial reporting. The present study aims to identify the …

This paper evaluates the real effects of the new lease standard, ASC 842, on firms'
investment and operational outcomes. Using a sample of airline companies, we find that …

We examine whether fair value (FV) input levels and estimation sources are related to FV
inflation, the difference between an insurer's FV estimate and the consensus FV estimate …

The paper examines the impact of MiFID on stock price informativeness and liquidity in 28
EU countries. We find that post-MiFID the stock prices reflect greater firm specific information …

Question 2—Fair value measurement disclosures (a) How useful do you find the information
provided about Level 3 fair value measurements? Please comment on what specific …

Sovereign wealth funds (SWFs) are government‐owned institutional investors pursuing
political and financial investment objectives. With $8 trillion in assets, SWFs are geopolitical …

Antitrust laws mandate regulatory review of mergers and acquisitions (M&A) when the book
value of the acquired assets exceeds a specified threshold. However, these policies …

We examine the economic consequences of a rule designed to improve consumers'
understanding of mortgage information. The 2015 TILA‐RESPA Integrated Disclosures rule …

This study discusses the impact of Covid-19 on important financial performance indicators
and risk indicators of US banks using quarterly panel data of the 87 insured US-chartered …

We explore how discretion over fair value measurement affects the comparability of fair
value estimates in the financial industry. We find that greater exposure to Level 2 (Level 3) …