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Value relevance of fair value measurements
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School of Business |
Bachelor's thesis
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en
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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.