Concepedia

Fair Value Standard

Fair Value Standard is a legal and financial valuation principle that belongs to the class of judicial standards used in corporate law to determine the intrinsic worth of a dissenting shareholder's pro rata share of a going concern, distinguished from market value or statutory formulas by its focus on a holistic, equitable assessment of all relevant factors including assets, earnings potential, market conditions, and other intangible elements.

196

Publications

10.6K

Citations

365

Authors

246

Institutions

Publications per year

2017–2026

33

Parents

Publications

196

Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Chang Joon Song, Wayne B. Thomas, Han Yi · The Accounting Review · 2010 · 536 citations

, , +14

Financial reporting quality: is fair value a plus or a minus?

Stephen H. Penman · Accounting and Business Research · 2007 · 428 citations

, , +16

Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View

Geoffrey Whittington · Abacus · 2008 · 327 citations

, , +16

Is fair value accounting information relevant and reliable? Evidence from capital market research

Wayne R. Landsman · Accounting and Business Research · 2007 · 298 citations

, , +17

Fair value accounting, financial economics and the transformation of reliability

Michael Power · Accounting and Business Research · 2010 · 297 citations

, , +13

1–5 of 196

Authors

365

  1. WB
    Wayne B. Thomas

    University of Oklahoma, United States

    4 publications · 774 citations

    4

    h-index

  2. SM
    Steven M. Glover

    Brigham Young University, United States

    4 publications · 477 citations

    4

    h-index

  3. SH
    Stephen H. Penman

    Columbia University, United States

    3 publications · 525 citations

    3

    h-index

  4. DC
    David Cairns

    London School of Economics and Political Science, United Kingdom

    3 publications · 303 citations

    3

    h-index

  5. RT
    Ross Taplin

    Curtin University, Australia

    3 publications · 234 citations

    3

    h-index

1–5 of 365

Institutions

246

  1. University of Oklahoma

    Norman, United States

    5 h-index

    7 publications

    1.3K citations

  2. University of Cambridge

    Cambridge, United Kingdom

    5 h-index

    6 publications

    618 citations

  3. London School of Economics and Political Science

    London, United Kingdom

    5 h-index

    5 publications

    663 citations

  4. New York University

    New York, United States

    4 h-index

    6 publications

    121 citations

  5. Wayne State University

    Detroit, United States

    4 h-index

    4 publications

    114 citations

  6. Brigham Young University

    Provo, United States

    4 h-index

    5 publications

    418 citations

  7. University of Oxford

    Oxford, United Kingdom

    4 h-index

    4 publications

    147 citations

  8. University of Notre Dame

    Notre Dame, United States

    3 h-index

    4 publications

    185 citations

1–8 of 246

Venues

  1. SSRN Electronic Journal

    Repository · 32 publications · 896 citations

    17

    h-index

  2. Review of Accounting Studies

    7 publications · 461 citations

    7

    h-index

  3. Critical Perspectives on Accounting

    6 publications · 426 citations

    6

    h-index

  4. Accounting in Europe

    6 publications · 314 citations

    6

    h-index

  5. Accounting Horizons

    6 publications · 323 citations

    6

    h-index

1–5