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language:"fra"
~language:"eng"
~subject:"Bank accounting"
~subject:"EU countries"
~type:"article"
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Search: subject_exact:"Bewertungsmethode der Bilanz"
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Bank accounting
EU countries
Accounting valuation
876
Bilanzielle Bewertung
876
IFRS
296
Fair value accounting
171
Fair-Value-Bilanzierung
171
USA
134
United States
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127
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fair value
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Manganaris, Panayotis
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Spathis, Charalambos T.
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1
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European accounting review
2
International journal of accounting, auditing and performance evaluation : IJAAPE
2
Journal of accounting, auditing & finance
2
Journal of international accounting auditing & taxation
2
Public investment and public-private partnerships : addressing infrastructure challenges and managing fiscal risks
2
Accounting theory ; Vol. 3
1
Canadian journal of agricultural economics : CJAE
1
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1
Financial stability review : FSR
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Journal of international financial markets, institutions & money
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Monthly commentary on Indian economic conditions
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Revue d'économie financière : revue trimestrielle de l'Association Europe finances régulations
1
Social & environmental accountability journal
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The Geneva papers on risk and insurance - issues and practice : an official journal of the Geneva Association
1
The journal of economic perspectives : EP ; a journal of the American Economic Association
1
The journal of structured finance
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ECONIS (ZBW)
30
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1
The information content of half-yearly goodwill impairment losses : analysis of the European context
Roncagliolo, Elisa
- In:
International journal of accounting and information …
32
(
2024
)
2
,
pp. 258-278
Persistent link: https://www.econbiz.de/10014549015
Saved in:
2
Accounting for carbon emission allowances : an empirical analysis in the EU ETS phase 3
Garcia-Torea, Nicolas
;
Giordano-Spring, Sophie
; …
- In:
Social & environmental accountability journal
42
(
2022
)
1/2
,
pp. 93-115
Persistent link: https://www.econbiz.de/10013326790
Saved in:
3
Impact of intangibles on firm value : an empirical evidence from European public companies
Glova, Jozef
;
Mrázková, Silvia
- In:
Ekonomický časopis : časopis pre ekonomickú …
66
(
2018
)
7
,
pp. 665-680
Persistent link: https://www.econbiz.de/10012152851
Saved in:
4
Debtholder monitoring incentives and bank earnings opacity
Danisewicz, Piotr
;
McGowan, Danny
;
Onali, Enrico
; …
- In:
Journal of financial and quantitative analysis : JFQA
56
(
2021
)
4
,
pp. 1408-1445
Persistent link: https://www.econbiz.de/10012523337
Saved in:
5
(IR) relevance of goodwill impairment : the case of European banking (2005-2015)
Pallarés Sanchidrián, Jorge
;
Pérez García, Javier
; …
- In:
Journal of banking regulation
22
(
2021
)
1
,
pp. 24-38
Persistent link: https://www.econbiz.de/10012487292
Saved in:
6
Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Adwan, Sami
;
Alhaj-Ismail, Alaa
;
Girardone, Claudia
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
Saved in:
7
Prudential filters, portfolio composition at fair value and capital ratios in European banks
Argimón, Isabel
;
Dietsch, Michel
;
Estrada, Ángel
- In:
Journal of financial stability
39
(
2018
),
pp. 187-208
Persistent link: https://www.econbiz.de/10012159766
Saved in:
8
Overcoming inefficiencies in the pricing of strucutred finance instruments
Phillips, Gene
- In:
The journal of structured finance
22
(
2016
)
3
,
pp. 8-20
Persistent link: https://www.econbiz.de/10011615230
Saved in:
9
How institutional factors andIFRS affect the value relevance of conservative and non-conservative banks
Manganaris, Panayotis
;
Spathis, Charalambos T.
; …
- In:
Journal of applied accounting research
17
(
2016
)
2
,
pp. 211-236
Persistent link: https://www.econbiz.de/10011570587
Saved in:
10
The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
3/4
,
pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
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