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isPartOf:"Mathematical and statistical methods in insurance and finance : [MAF2006 Conference, organized at the University of Salerno ; at the Campus of Fisciano]"
~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~isPartOf:"Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting"
~isPartOf:"European accounting review"
~isPartOf:"International journal of critical accounting : IJCA"
~isPartOf:"Review of accounting studies"
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Search: subject_exact:"Fair-Value-Richtlinie"
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Fair value accounting
71
Fair-Value-Bilanzierung
71
IFRS
37
Accounting valuation
17
Bilanzielle Bewertung
17
USA
14
United States
14
Bank
8
Fair value
8
Accounting
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Financial crisis
7
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7
Rechnungswesen
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fair value accounting
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71
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71
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Landsman, Wayne R.
6
Laux, Christian
3
Ryan, Stephen G.
3
Altamuro, Jennifer
2
Barth, Mary E.
2
Bhat, Gauri
2
Bratten, Brian
2
Christensen, Hans B.
2
Dong, Minyue
2
Fiechter, Peter
2
Gebhardt, Günther
2
Goncharov, Igor
2
Jiang, John Xuefeng
2
Nikolaev, Valeri V.
2
Nobes, Christopher
2
Penman, Stephen H.
2
Power, Michael
2
Sibillo, Marilena
2
Wang, Isabel Yanyan
2
Zhang, Haiwen
2
Zhang, Xiao-Jun
2
Amel-Zadeh, Amir
1
Artemenkov, Andrey I.
1
Avallone, Francesco
1
Avelé, Donatien
1
Baccouche, Chedli
1
Ball, Ray
1
Ben Ghodbane, Sana
1
Beng Wee Goh
1
Borysoff, Maria Nykyforovych
1
Broadley, Philip
1
Bryant, Murray
1
Campbell, John L.
1
Causholli, Monika
1
Cedergren, Matthew C.
1
Chen, Changling
1
Chen, Ester
1
Chen, Kai
1
Chung, Sung Gon
1
Cocozza, Rosa
1
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Mathematical and statistical methods in insurance and finance : [MAF2006 Conference, organized at the University of Salerno ; at the Campus of Fisciano]
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
European accounting review
International journal of critical accounting : IJCA
Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
32
IRZ : Zeitschrift für internationale Rechnungslegung
26
Journal of accounting & economics
22
The Routledge companion to fair value and financial reporting
22
WPg : Kompetenz schafft Vertrauen
17
Abacus : a journal of accounting, finance and business studies
16
Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Journal of accounting research
13
Der Betrieb
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Issues in accounting education
10
Accounting horizons : a quarterly publication of the American Accounting Association
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
8
Auditing : a journal of practice & theory
8
Journal of accounting and public policy
8
SpringerLink / Bücher
8
The international journal of accounting : TIJA
8
Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Journal of business finance & accounting : JBFA
7
Accounting, Economics, and Law : AEL ; a convivium
6
Australian accounting review
6
Betriebs-Berater : BB
6
CFS working paper series
6
Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung
6
European financial and accounting journal : EFAJ
6
International journal of managerial and financial accounting
6
Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Journal of international accounting research
6
Review of Pacific Basin financial markets and policies
6
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
5
BIS working papers
5
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ECONIS (ZBW)
71
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1
The importance of quantifying uncertainty : examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and decisions
Eilifsen, Aasmund
;
Hamilton, Erin L.
;
Messier, William F.
- In:
Accounting, organizations and society : an …
90
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012514541
Saved in:
2
Reliability and relevance of fair values : private equity investments and investee fundamentals
Ferreira, Petrus H.
;
Kräussl, Roman
;
Landsman, Wayne R.
; …
- In:
Review of accounting studies
24
(
2019
)
4
,
pp. 1427-1449
Persistent link: https://www.econbiz.de/10012135816
Saved in:
3
The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment
Cedergren, Matthew C.
;
Chen, Changling
;
Chen, Kai
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 426-455
Persistent link: https://www.econbiz.de/10012098999
Saved in:
4
Dividends from unrealized earnings and default risk
Chen, Ester
;
Gavious, Ilanit
;
Steinberg, Nadav
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 491-535
Persistent link: https://www.econbiz.de/10012099009
Saved in:
5
Fair value in the professional valuation : concept and models
Artemenkov, Andrey I.
;
Lodh, Suman
;
Nandy, Monomita
- In:
International journal of critical accounting : IJCA
10
(
2018
)
6
,
pp. 427-446
Persistent link: https://www.econbiz.de/10012040402
Saved in:
6
The improbability of fraud in accounting for derivatives : a case study on the boundaries of financial reporting compliance
Hartmann, Berit
;
Marton, Jan
;
Söderström, Rebecca
- In:
European accounting review
27
(
2018
)
5
,
pp. 845-873
Persistent link: https://www.econbiz.de/10011977306
Saved in:
7
Selective trading of available-for-sale securities : evidence from U.S. commercial banks
Dong, Minyue
;
Zhang, Xiao-Jun
- In:
European accounting review
27
(
2018
)
3
,
pp. 467-493
Persistent link: https://www.econbiz.de/10011883418
Saved in:
8
How does the FASB make decisions? : a descriptive study of agenda-setting and the role of individual board members
Jiang, John Xuefeng
;
Wang, Isabel Yanyan
;
Wangerin, …
- In:
Accounting, organizations and society : an …
71
(
2018
),
pp. 30-46
Persistent link: https://www.econbiz.de/10011955511
Saved in:
9
PCAOB guidance and audits of fair values for Level 2 investments
Emett, Scott A.
;
Libby, Robert
;
Nelson, Mark W.
- In:
Accounting, organizations and society : an …
71
(
2018
),
pp. 57-72
Persistent link: https://www.econbiz.de/10011955526
Saved in:
10
Asset use and the relevance of fair value measurement : evidence from IAS 41
Huffman, Adrienna
- In:
Review of accounting studies
23
(
2018
)
4
,
pp. 1274-1314
Persistent link: https://www.econbiz.de/10011936524
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