@article{e2226ec89e834dc58bd8111bd1c7fa36,
title = "Fair value accounting from the users{\textquoteright} perspective: an experiment on how financial analysts rely on fair value estimates in their decisions",
keywords = "Analysts, Default, Disclosure, Experiment, Fair value, Loan approval",
author = "Alessandra Allini and Rosanna Span{\`o} and Ning Du and Joshua Ronen",
note = "Publisher Copyright: {\textcopyright} 2021, Emerald Publishing Limited.",
year = "2022",
month = nov,
day = "23",
doi = "10.1108/MEDAR-11-2020-1096",
language = "English",
volume = "30",
pages = "1493--1513",
journal = "Meditari Accountancy Research",
issn = "2049-372X",
number = "6",
}