The Relationship between Adoption of Fair Value Accounting Standards and Changes in Stock Prices (An Empirical Study on Amman Stock Exchange)

Abstract

The study aimed to determine the relationship between the application of fair value accounting standards and changes in stock prices, and researcher seeks to obtain evidence through application on one of the emerging financial markets, where the sample was taken from the banks listed on a stock exchange emerging which is Amman stock exchange ASE, The explanatory power for application of fair value changes in stock prices Accounting Standards have been measure through designing model for this purpose, the research concluded to accept the alternative hypothesis for research, which says: The existence of the explanatory power for fair value changes is related to Changes in stock prices.

Keywords: fair value, markets efficiency, financial instruments, comprehensive income