id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-10763	Hsu, Hui-Wen	CEO Overconfidence and Fair Value Reporting-the Moderating Effect of Corporate Governance	2017	19	.pdf	application/pdf	7927	501	58	Given the ongoing debate as to whether fair values can be measured with sufficient reliability and whether they can be opportunistically manipulated, the Financial Accounting Standards Board (FASB) issued SFAS No. 157, which became effective for fiscal years beginning after November 15, 2007. SFAS No. 157 offers a uniform definition of fair value, develops a framework for measuring this, and expands disclosure about fair value measurements.	cache/ajfa-10763.pdf	txt/ajfa-10763.txt