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subject:"International Financial Reporting Standards"
~subject:"Firm valuation"
~type_genre:"Article in journal"
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Search: subject_exact:"Fair value accounting"
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International Financial Reporting Standards
Firm valuation
Fair value accounting
835
Fair-Value-Bilanzierung
833
IFRS
558
Accounting valuation
186
Bilanzielle Bewertung
186
Financial crisis
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fair value
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fair value accounting
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2
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2
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1
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The accounting review : a publication of the American Accounting Association
5
Issues in accounting education
3
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
2
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
International journal of critical accounting : IJCA
2
Journal of economics and business research
2
Review of accounting studies
2
Abacus : a journal of accounting, finance and business studies
1
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
Advances in accounting : a research annual
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Behavioral research in accounting
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Business valuation review : the quarterly journal of the Business Valuation Committee of the American Society of Appraisers
1
Contemporary economics
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Corporate governance : an international review
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Die Bank
1
European journal of management and business economics : EJM&BE
1
Foundations and trends in accounting : FTACC
1
IRZ : Zeitschrift für internationale Rechnungslegung
1
International journal of financial research
1
International journal of managerial and financial accounting
1
Journal of behavioral and experimental finance
1
Journal of business valuation and economic loss analysis
1
Journal of contemporary accounting & economics
1
Journal of economic and financial sciences : JEF
1
Journal of international accounting auditing & taxation
1
Journal of pension economics and finance
1
Journal of securities operations & custody
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
Meditari accountancy research
1
Pacific-Basin finance journal
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Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
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Research in accounting regulation
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1
Schmalenbach business review : sbr
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South African journal of accounting research
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The journal of applied business research
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ECONIS (ZBW)
55
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1
Fair value of earnouts : valuation uncertainty or managerial opportunism?
Ferguson, Andrew
;
Hu, Wei
;
Lam, Peter
- In:
The accounting review : a publication of the American …
99
(
2024
)
3
,
pp. 141-167
Persistent link: https://www.econbiz.de/10014536453
Saved in:
2
Are business valuators biased? : a psychological perspective on the causes of valuation disputes
Broekema, Marc J. R.
;
Strohmaier, Niek
;
Adriaanse, Jan A. A.
- In:
The journal of behavioral finance : a publication of …
23
(
2022
)
1
,
pp. 23-42
Persistent link: https://www.econbiz.de/10012802009
Saved in:
3
The (exit) price of a horse : finding the fair value of an unusual nonfinancial asset
Altiero, Elizabeth C.
;
Libby, Theresa
;
Olczak, Wioleta
- In:
Issues in accounting education
39
(
2024
)
1
,
pp. 79-92
Persistent link: https://www.econbiz.de/10014507631
Saved in:
4
Market institutions, fair value, and financial analyst forecast accuracy
Ye, Rui
;
Heravi, Saeed M.
;
Xiao, Jason Zezhong
- In:
Abacus : a journal of accounting, finance and business …
60
(
2024
)
1
,
pp. 130-171
Persistent link: https://www.econbiz.de/10014546072
Saved in:
5
Third-party source switches : objective valuation or fair value opinion shopping?
Koo, Minjae
;
Sivaramakrishnan, Konduru
;
Zhao, Yuping
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 405-433
Persistent link: https://www.econbiz.de/10014431557
Saved in:
6
Illiquid assets and the opacity discount in banks' valuation
Anselmi, Guido
- In:
Review of Pacific Basin financial markets and policies
24
(
2021
)
4
,
pp. 2150028-1-2150028-40
Persistent link: https://www.econbiz.de/10012805128
Saved in:
7
Fair value accounting from the users' perspective : an experiment on how financial analysts rely on fair value estimates in their decisions
Allini, Alessandra
;
Spanò, Rosanna
;
Du, Ning
;
Ronen, Joshua
- In:
Meditari accountancy research
30
(
2022
)
6
,
pp. 1493-1513
Persistent link: https://www.econbiz.de/10013537630
Saved in:
8
How do auditors assess key inputs in a discounted cash flow model of goodwill?
Boritz, Jefim E.
;
Timoshenko, Lev M.
- In:
Behavioral research in accounting
34
(
2022
)
2
,
pp. 19-47
Persistent link: https://www.econbiz.de/10013532098
Saved in:
9
Fair value intensity and analyst forecasts
Badenhorst, Wessel M.
- In:
Journal of economic and financial sciences : JEF
11
(
2018
)
1
,
pp. 1-12
Persistent link: https://www.econbiz.de/10012016855
Saved in:
10
Foreign-language effect and professionals’ judgments on fair value measurement : evidence from Germany and the United Kingdom
Hellmann, Andreas
;
Patel, Chris
;
Tsunogaya, Noriyuki
- In:
Journal of behavioral and experimental finance
30
(
2021
),
pp. 1-10
Persistent link: https://www.econbiz.de/10012814559
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