Using Fair Value Earnings to Assess Firm Value

Using Fair Value Earnings to Assess Firm Value

By
Mary E. Barth, Wayne R. Landsman
Accounting Horizons. December
2018, Vol. 32, Issue 4, Pages 49-58

We appreciate comments from Steve Cooper, Petrus Ferreira, Leslie Hodder, Jim Leisenring, Warren McGregor, Steve Stubben, seminar participants at the 2015 Cambridge University Financial Accounting Symposium, and an anonymous reviewer. We acknowledge funding from the Center for Finance and Accounting Research at The University of North Carolina at Chapel Hill.