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Fair Value Accounting
Sat, January 12, 2:00 to 3:30pm, TBASession Submission Type: Paper Session
Track
Discussants
Leslie Davis Hodder, Indiana University Bloomington
Leslie Davis Hodder, Indiana University Bloomington
Leslie Davis Hodder, Indiana University Bloomington
Moderator
Individual Presentations
Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159’s Reported Gains and Losses - Sung Gon Chung, Singapore Management University; Kevin Ow Yong, Singapore Management University; Gerald Lobo, University of Houston
Credit Derivatives and Earnings Announcements - George Batta, Claremont McKenna College; Jiaping Qiu, McMaster University; Fan Yu, Claremont McKenna College
Recognition versus Disclosure of Fair Values - Maximilian A Mueller, WHU-Otto Beisheim School of Management; Edward Riedl, Boston University; Thorsten Sellhorn, WHU - Otto Beisheim School of Management