Zobrazeno 1 - 6 of 6 pro vyhledávání: '"Pinprapa Sangchan"'
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Value-relevance of reported changes in fair values and measurement-related fair value disclosures: evidence from the Australian real estate industry
Autor: Pinprapa Sangchan, Md. Borhan Uddin Bhuiyan, Ahsan Habib
Publikováno v: Asian Review of Accounting. 30:121-151
PurposeThe paper aims to investigate the value-relevance of changes in fair values of investment property reported under International Accounting Standards (IAS) 40 and International Financial Reporting Standards (IFRS) 13.Design/methodology/approach
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f30169da4d566f36aa3cc8d78a79813d
https://doi.org/10.1108/ara-06-2021-0104
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3
The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry
Autor: Haiyan Jiang, Pinprapa Sangchan, Md. Borhan Uddin Bhuiyan
Publikováno v: Accounting Research Journal. 33:729-747
Purpose This paper aims to examine the information content of changes in fair values of investment property reported under international accounting standards (IAS) 40 and International Financial Reporting Standards (IFRS) 13 to debtholders. This stud
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::aa7c0b1af6c824572ca1782779791768
https://doi.org/10.1108/arj-11-2019-0222
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4
Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry
Autor: Ahsan Habib, Pinprapa Sangchan, Haiyan Jiang, Md. Borhan Uddin Bhuiyan
Publikováno v: Australian Accounting Review. 30:123-143
This paper investigates the relationship between audit fees and both fair value exposure and changes in fair value of investment properties. The study is motivated by the limited and inconclusive evidence on the effect on audit fees of full fair valu
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::83f0681a6d17d2b3c0bcac14a97f7141
https://doi.org/10.1111/auar.12299
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5
Do Co-opted boards affect the cost of equity capital?
Autor: Md. Borhan Uddin Bhuiyan, Pinprapa Sangchan, Mabel D. Costa
Publikováno v: Finance Research Letters. 46:102491
This paper contributes to the corporate governance and capital market literature by documenting the association between board co-option and the cost of equity capital. We argue that board co-option facilitates better CEO-director counselling and bett
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::695c2c99dd1f62f1f60afcab2252cd42
https://doi.org/10.1016/j.frl.2021.102491
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