An analytical study for the relationship between fair value accounting and earning management Ahmed Zaky Hussein Metwally.
Author
Source
Journal of Commercial and Environmental Studies
Issue
Vol. 11, Issue 3، ج. 1 (30 Sep. 2020), pp.1-6, 6 p.
Publisher
Suez Canal University Faculty of Commerce
Publication Date
2020-09-30
Country of Publication
Egypt
No. of Pages
6
Main Subjects
Topics
Abstract EN
The use of Fair Value in financial reporting has developed a debate about the impact of fair value accounting on Earning Quality.
FVA is a market-based measurement.
Nevertheless, Fair Value is considered unreliable and often it is subject to managerial discretion, especially when markets are illiquid or inactive.
Fair value is based on subjectivity in estimation that allows management opportunities for the exercise of judgments and intentional bias as a result the quality of financial reporting decrease and negatively affects stakeholders' decisions.
Management discretion can result in a higher earning quality and in a reduced amount of earning quality.
American Psychological Association (APA)
Mutawalli, Ahmad Zaki Husayn. 2020. An analytical study for the relationship between fair value accounting and earning management Ahmed Zaky Hussein Metwally.. Journal of Commercial and Environmental Studies،Vol. 11, no. 3، ج. 1, pp.1-6.
https://search.emarefa.net/detail/BIM-1071992
Modern Language Association (MLA)
Mutawalli, Ahmad Zaki Husayn. An analytical study for the relationship between fair value accounting and earning management Ahmed Zaky Hussein Metwally.. Journal of Commercial and Environmental Studies Vol. 11, no. 3, ج. 1 (2020), pp.1-6.
https://search.emarefa.net/detail/BIM-1071992
American Medical Association (AMA)
Mutawalli, Ahmad Zaki Husayn. An analytical study for the relationship between fair value accounting and earning management Ahmed Zaky Hussein Metwally.. Journal of Commercial and Environmental Studies. 2020. Vol. 11, no. 3، ج. 1, pp.1-6.
https://search.emarefa.net/detail/BIM-1071992
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1071992