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Empirical data reveal that fair value measurement (FVM) is mostly used for the measurement of financial assets and liabilities and slightly used for the measurement of investment property. Both the combined value relevance of book value of equity (BV) and earnings (NI) and the value relevance of BV and NI have increased in the post-FVM adoption period; however, FV adjustments do not have incremental explanatory power. The level of economic development and a firm’s characteristics and size significantly affect FVM adoption and its value relevance. The findings imply that the full adoption of FVM in countries with immature market mechanisms remains immature.

Fair value measurement, value relevance and economic development: adoption evidence of China’s listed firms