Pricing of fair value instruments reported under International Financial Reporting Standards 7: South African setting
Background: Prior literature established that different fair value levels disclosed in terms of the International Financial Reporting Standards (IFRS) 7 are value relevant. Setting: This study investigates the market pricing of the different fair value levels, as well as the market reaction towards...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2019-01-01
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| Series: | South African Journal of Economic and Management Sciences |
| Subjects: | |
| Online Access: | https://sajems.org/index.php/sajems/article/view/2345 |