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Annual Conference

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Accounting

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May 2017

Market Perceptions of the Informational and Comparability Effects of Fair Value Reporting for Tangible Assets: US and Cross-Country Evidence

Edward J. RIEDL, Jenelle K. CONAWAY, Lihong LIANG
This paper examines equity market perceptions of fair value reporting for tangible assets. We identify six events—four designated as increasing, two as decreasing—affecting the likelihood of US adoption of fair value reporting for investment property (i.e., real estate) assets, one of the larges...
Keywords: fair value, event study, tangible assets, convergence
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