Concepedia

Fair Value Opinion

A "Fair Value Opinion" is a formal valuation assessment, typically rendered by a qualified financial expert, that represents the conclusion on the fair value of a target company or asset in the context of a merger or acquisition, distinguished by its reliance on financial modeling, market comparables, and accepted valuation methodologies to provide an independent, defensible estimate for transactional or regulatory purposes.

11

Publications

382

Citations

28

Authors

22

Institutions

Publications per year

2017–2026

3

Parents

Publications

11

Judging the Relevance of Fair Value for Financial Instruments

Lisa Koonce, Karen K. Nelson, Catherine Shakespeare · The Accounting Review · 2011 · 87 citations

, , +14

The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments

Shana Clor-Proell, Chad A. Proell, Terry D. Warfield · Contemporary Accounting Research · 2013 · 68 citations

, , +5

The impact of the institutional environment on the value relevance of fair values

Peter Fiechter, Zoltán Novotny‐Farkas · Review of Accounting Studies · 2016 · 67 citations · Full text

, , +11

Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?

Steven M. Glover, Mark Taylor, Yijing Wu · Contemporary Accounting Research · 2019 · 45 citations

, , +14

Board characteristics and the value relevance of fair values

Jimi Siekkinen · Journal of Management & Governance · 2016 · 28 citations · Full text

, , +16

1–5 of 11

Authors

28

  1. CS
    Catherine Shakespeare

    University of Michigan, United States

    2 publications · 99 citations

    2

    h-index

  2. KK
    Karen K. Nelson

    Texas Christian University, United States

    2 publications · 99 citations

    2

    h-index

  3. LK
    Lisa Koonce

    The University of Texas at Austin, United States

    2 publications · 99 citations

    2

    h-index

  4. MT
    Mark Taylor

    Creighton University, United States

    1 publications · 45 citations

    1

    h-index

  5. CA
    Chad A. Proell

    Texas Christian University, United States

    1 publications · 68 citations

    1

    h-index

1–5 of 28

Institutions

22

  1. UNSW Sydney

    Sydney, Australia

    2 h-index

    3 publications

    85 citations

  2. Texas Christian University

    Fort Worth, United States

    2 h-index

    3 publications

    148 citations

  3. The University of Texas at Austin

    Austin, United States

    2 h-index

    2 publications

    99 citations

  4. University of Michigan

    Ann Arbor, United States

    2 h-index

    2 publications

    99 citations

  5. University of Wisconsin–Madison

    Madison, United States

    1 h-index

    1 publications

    68 citations

  6. Middle East University

    Amman, Jordan

    1 h-index

    2 publications

    22 citations

  7. Mutah University

    Karak, Jordan

    1 h-index

    2 publications

    22 citations

  8. University of Neuchâtel

    Neuchâtel, Switzerland

    1 h-index

    1 publications

    67 citations

1–8 of 22

Venues

  1. Contemporary Accounting Research

    CAR · 2 publications · 113 citations

    2

    h-index

  2. Accounting Research Journal

    ARJ · 1 publications · 11 citations

    1

    h-index

  3. Sustainability

    1 publications · 11 citations

    1

    h-index

  4. SSRN Electronic Journal

    Repository · 1 publications · 12 citations

    1

    h-index

  5. Journal of Management & Governance

    1 publications · 28 citations

    1

    h-index

1–5