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Do fair adjustments influence dividend policy for South African firms?
This paper investigates the potential procyclical effects of fair value accounting (FVA). If FVA adjustments result in increased accounting profits with the recognition of transitory gains through a firm's profit and loss (P&L), and if management incorrectly assesses the persistence of the unrealise...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2017
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