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~accessRights:"restricted"
~person:"Fiechter, Peter"
~person:"Goncharov, Igor"
~person:"Schildbach, Thomas"
~person:"Yong, Kevin Ow"
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Search: subject_exact:"Fair-Value-Richtlinie"
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8
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Fiechter, Peter
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1
Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities
Chung, Sung Gon
;
Lee, Cheol
;
Lobo, Gerald J.
;
Yong, Kevin Ow
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 833-856
Persistent link: https://www.econbiz.de/10014382690
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2
Are level 3 fair value remeasurements useful? : evidence from ASC 820 rollforward disclosures
Fiechter, Peter
;
Novotny-Farkas, Zoltán
;
Renders, Annelies
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 301-323
Persistent link: https://www.econbiz.de/10013419010
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3
Trust in fair value accounting : evidence from the field
Goh, Clarence
;
Lim, Chu Yeong
;
Ng, Jeffrey
;
Pan, Gary
; …
- In:
Journal of international accounting research
20
(
2021
)
3
,
pp. 21-42
Persistent link: https://www.econbiz.de/10012806030
Saved in:
4
The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter
;
Novotny-Farkas, Zoltán
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 392-429
Persistent link: https://www.econbiz.de/10011655626
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5
Voluntary fair value disclosures beyond SFAS 157's three-level estimates
Chung, Sung Gon
;
Beng Wee Goh
;
Ng, Jeffrey
;
Yong, Kevin Ow
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 430-468
Persistent link: https://www.econbiz.de/10011655636
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6
The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status
Fiechter, Peter
;
Landsman, Wayne R.
;
Peasnell, Ken V.
; …
- In:
Review of accounting studies
22
(
2017
)
4
,
pp. 1698-1731
Persistent link: https://www.econbiz.de/10011781482
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7
The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.
;
Chung, Sung Gon
;
Yong, Kevin Ow
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
Saved in:
8
Theory and practice of the proposed conceptual framework : evidence from the field
Yong, Kevin Ow
;
Lim, Chu Yeong
;
Tan, Pearl
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 62-74
Persistent link: https://www.econbiz.de/10011713497
Saved in:
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