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subject:"Consolidated financial statements"
~subject:"Derivative"
~subject:"USA"
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Search: subject_exact:"Beizulegender Zeitwert"
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Consolidated financial statements
Derivative
USA
Fair value accounting
1,547
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935
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fair value accounting
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ECONIS (ZBW)
219
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41
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41
Toward an optimal hedging strategy considering earnings volatility through fair value accounted financial derivatives
Ebach, Eva Marie
;
Hertel, Michael
;
Lindermeir, Andreas
; …
- In:
Journal of risk finance : the convergence of financial …
17
(
2016
)
3
,
pp. 310-327
Persistent link: https://www.econbiz.de/10011628367
Saved in:
42
Valuation : the state of the art
Penman, Stephen H.
- In:
Schmalenbach business review : sbr
17
(
2016
)
1
,
pp. 3-23
Persistent link: https://www.econbiz.de/10011634064
Saved in:
43
Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
The American economic review
106
(
2016
)
5
,
pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
Saved in:
44
Fair value disclosures of level three assets and credit ratings
Ayres, Douglas R.
- In:
Journal of accounting and public policy
35
(
2016
)
6
,
pp. 635-653
Persistent link: https://www.econbiz.de/10011668804
Saved in:
45
A bond consistent derivative fair value
Gunnesson, C. Johan
;
Fernández Muñoz de Morales, Alberto
- In:
The journal of credit risk : published quarterly by …
12
(
2016
)
2
,
pp. 113-133
Persistent link: https://www.econbiz.de/10011597899
Saved in:
46
Firm Characteristics Influencing Responses Towards Adoption of the Fair Value Accounting Option : A Survey of Chief Financial Officers of U.S. Firms
Daniel, Shirley
-
2010
This paper examines the opinions of Chief Financial Officers (CFOs) of public companies in the U.S. with respect to the choice of fair value accounting for non-financial assets. Based on 209 surveyed firms, we first show that the majority of CFOs are resistant to fair value accounting for...
Persistent link: https://www.econbiz.de/10013146189
Saved in:
47
Recognition versus disclosure : evidence from fair value of investment property
Israeli, Doron
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1457-1503
Persistent link: https://www.econbiz.de/10011396641
Saved in:
48
The impact of risk modeling on the market perception of banks' estimated fair value gains and losses for financial instrument
Bhat, Gauri
;
Ryan, Stephen G.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 81-95
Persistent link: https://www.econbiz.de/10011420800
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49
Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates : a discussion of Bhat and Ryan (2015)
McDonough, Ryan P.
;
Shakespeare, Catherine M.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 96-99
Persistent link: https://www.econbiz.de/10011420803
Saved in:
50
Accounting for business combinations : do purchase price allocations matter?
Paugam, Luc
;
Astolfi, Pierre
;
Ramond, Olivier
- In:
Journal of accounting and public policy
34
(
2015
)
4
,
pp. 362-391
Persistent link: https://www.econbiz.de/10011377576
Saved in:
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