Value relevance of fair value measurements

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School of Business | Bachelor's thesis
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Date

2023

Department

Laskentatoimen laitos

Major/Subject

Mcode

Degree programme

Laskentatoimi

Language

en

Pages

18+5

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Abstract

This thesis investigates the value relevance of fair value measurements. The research is conducted as a literature review that aims to compile the relevant literature to construct a comprehensive view on what are the contributing factors to the value relevance of fair value measurements. One perspective of this thesis is that despite offering market-based information of a company’s financial position to investors, they have certain limitations that become prominent during volatile market conditions or in weak investor protection environments. Another key theme in this is the effects of corporate governance to value relevance of fair value measurements. This thesis concludes by offering some ideas that could be addressed in the future research value relevance of fair value measurements.

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Thesis advisor

Pham, Ly

Keywords

fair value measurements, fair value accounting, value relevance, decision-usefulness

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https://urn.fi/URN:NBN:fi:aalto-202401211611

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[kand] Kauppakorkeakoulu / BIZ