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Reliability and relevance of fair values: private equity investments and investee fundamentals |
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| Authors: | Ferreira Petrus H. Kräussl Roman Landsman Wayne R. Borysoff Maria Nykyforovych Pope Peter F. |
| Affiliation: | 1.Kenan-Flagler Business School, University of North Carolina at Chapel Hill, Chapel Hill, NC, USA ;2.Luxembourg School of Finance and Hoover Institution, Stanford University, Stanford, CA, USA ;3.School of Business, George Mason University, Fairfax, VA, USA ;4.Bocconi University, Milan, Italy ; |
| Abstract: | Review of Accounting Studies - We directly test the reliability and relevance of investee fair values reported by listed private equity funds (LPEs). In our setting, disaggregated fair value... |
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