Mandatory fair value accounting and information asymmetry: Evidence from the european real estate industry

Management Science

Volumn 57, Issue 6, 2011, Pages 1138-1153

  Muller III, Karl A ^a   Riedl, Edward J ^b   Sellhorn, Thorsten ^c  

^a PENNSYLVANIA STATE UNIVERSITY   (United States)

^b HARVARD BUSINESS SCHOOL   (United States)

^c WHU OTTO BEISHEIM SCHOOL OF MANAGEMENT   (Germany)

Author keywords

Disclosure; Fair value; IFRS; Information asymmetry; Investment property

Indexed keywords

BID-ASK SPREAD; CONTROL GROUPS; DISCLOSURE; FAIR VALUE; IFRS; INFORMATION ASYMMETRY; INTERNATIONAL ACCOUNTING STANDARDS; MARKET PARTICIPANTS; REAL ESTATE; TANGIBLE ASSETS;

INDUSTRY;

INVESTMENTS;

EID: 79959199397     PISSN: 00251909     EISSN: 15265501     Source Type: Journal    
DOI: 10.1287/mnsc.1110.1339     Document Type: Article

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