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Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization

Dong, Minyue ; Ryan, Stephen ; Zhang, Xiao-Jun

In: Review of Accounting Studies, 2014, vol. 19, no. 1, p. 242-280

Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?

Bosch, Patrick

(Working Papers SES ; 439)

According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower quality of the input factors. Using a value relevance research setting, I find that investors perceive the...