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Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis.

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Title: Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis.
Authors: Jana, Stephanie1 (AUTHOR), Schmidt, Martin1 (AUTHOR) mschmidt@escp.eu
Source: Accounting & Business Research. Apr2026, Vol. 56 Issue 3, p492-520. 29p.
Database: Business Source Ultimate
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ISSN:00014788
DOI:10.1080/00014788.2025.2488925