Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159’s Reported Gains and Losses

Author

Sung Gon CHUNG, Singapore Management UniversityFollow
Gerald LOBO
Kevin OW YONG, Singapore Management UniversityFollow

Publication Type

Conference Paper

Publication Date

1-2013

Discipline

Accounting | Corporate Finance

Research Areas

Corporate Governance, Auditing and Risk Management

Publication

American Accounting Association Financial Accounting and Reporting Section Midyear Meeting

City or Country

San Diego, CA, USA

Citation

CHUNG, Sung Gon; LOBO, Gerald; and OW YONG, Kevin. Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159’s Reported Gains and Losses. (2013). American Accounting Association Financial Accounting and Reporting Section Midyear Meeting.
Available at: https://ink.library.smu.edu.sg/soa_research/1000