Level 3 Inputs

Level 3 Inputs is a classification within fair value measurement that refers to unobservable inputs reflecting the reporting entity’s own assumptions about the assumptions market participants would use in pricing an asset or liability when observable inputs are not available.

2

Publications

31

Citations

8

Authors

3

Institutions

Publications per year

2017–2026

1

Authors

8

  1. AG
    Alison G. Boyer

    University of New Mexico, United States

    1 publications · 13 citations

    1

    h-index

  2. MT
    Michele Thornton

    1 publications · 13 citations

    1

    h-index

  3. RS
    Russell S. Vose

    NOAA National Centers for Environmental Information, United States

    1 publications · 13 citations

    1

    h-index

  4. PT
    Peter Thornton

    Oak Ridge National Laboratory, United States

    1 publications · 13 citations

    1

    h-index

  5. AV
    Adrian Valencia

    Florida Gulf Coast University, United States

    1 publications · 18 citations

    1

    h-index

1–5 of 8

Institutions

3

  1. Florida Atlantic University

    Boca Raton, United States

    1 h-index

    1 publications

    18 citations

  2. Florida Gulf Coast University

    Fort Myers, United States

    1 h-index

    1 publications

    18 citations

  3. University of South Florida

    Tampa, United States

    1 h-index

    1 publications

    18 citations

1–3 of 3

Venues

  1. Advances in Accounting

    1 publications · 18 citations

    1

    h-index

  2. 1

    h-index

1–2