Fair value evaluation: analysis and determinants
by Chedli Baccouche; Sana Ben Ghodbane
International Journal of Critical Accounting (IJCA), Vol. 4, No. 1, 2012

Abstract: The implementation of a new accounting referential IAS/IFRS introduced a new philosophy for the estimation and the valorisation of a corporation's assets as well as liabilities. Our objective is to identify the main factors which influence a practitioner's choice of the fair value as a basis for evaluation. Empirical results indicate that businesses owned by a foreign group whose auditor is affiliated with a 'Big Four' chose the fair value. Furthermore, the absence of complex fiscal adjustments and the corporation's field of activity are important factors which influence the choice of the practitioner.

Online publication date: Thu, 07-Aug-2014

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