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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~subject:"Fair-Value-Bilanzierung"
~subject:"Geschäftswert"
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Fair-Value-Bilanzierung
Geschäftswert
IFRS
51
Fair value accounting
14
Accounting
12
Rechnungswesen
12
Accounting standards
11
Accounting law
10
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10
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Whittington, Geoffrey
2
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1
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1
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1
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1
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1
He, Kaigang
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Jaafar, Aziz
1
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Macve, Richard
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Mei, Beilei
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1
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1
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1
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1
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1
Ronen, Joshua
1
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1
Sola, Magda
1
Toksoz, Tuba
1
Torrent, Margarita
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Abacus : a journal of accounting, finance and business studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
55
IRZ : Zeitschrift für internationale Rechnungslegung
37
The accounting review : a publication of the American Accounting Association
25
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
18
The Routledge companion to fair value and financial reporting
17
WPg : Kompetenz schafft Vertrauen
17
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
16
Advances in accounting : a research annual
15
Australian accounting review
14
Review of accounting studies
14
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
Journal of accounting & economics
12
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
10
Issues in accounting education
10
Journal of international accounting auditing & taxation
10
SpringerLink / Bücher
10
The international journal of accounting : TIJA
10
Accounting in Europe
9
Der Betrieb
9
Corporate finance / Biz
8
Journal of accounting, auditing & finance
8
Journal of international accounting research
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
7
Accounting horizons : a quarterly publication of the American Accounting Association
7
Auditing : a journal of practice & theory
7
Betriebs-Berater : BB
7
Critical perspectives on accounting : an international journal for social and organizational accountability
7
Journal of business economics : JBE
7
Journal of business finance & accounting : JBFA
7
Research in accounting regulation
7
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
6
European accounting review
6
International journal of accounting and information management
6
Jahrbuch für Controlling und Rechnungswesen
6
Journal of accounting, auditing & finance : JAAF
6
Journal of business & economics research
6
South African journal of accounting research
6
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
European financial and accounting journal : EFAJ
5
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ECONIS (ZBW)
16
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date (oldest first)
1
The role of auditing firms in the implementation of new accounting standards : evidence from China
Fang, Xingtong
;
He, Kaigang
;
Mei, Beilei
;
Ye, Jianfang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 541-569
Persistent link: https://www.econbiz.de/10014307476
Saved in:
2
An examination of other-than-temporary impairments : evidence from FSP FAS 115-2 and FAS 124-2
Toksoz, Tuba
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 262-299
Persistent link: https://www.econbiz.de/10013396020
Saved in:
3
The future of financial reporting : insights from research
Barth, Mary E.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
1
,
pp. 66-78
Persistent link: https://www.econbiz.de/10011965528
Saved in:
4
Measurement model or asset type : evidence from an evaluation of the relevance of financial assets
Freeman, Willoe
;
Wells, Peter
;
Wyatt, Anne
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
2
,
pp. 180-210
Persistent link: https://www.econbiz.de/10011803422
Saved in:
5
Unintended consequences of changing accounting standards : the case of fair value accounting and mandatory dividends
Goncharov, Igor
;
Triest, Sander van
- In:
Abacus : a journal of accounting, finance and business …
50
(
2014
)
2
,
pp. 341-367
Persistent link: https://www.econbiz.de/10010515605
Saved in:
6
The role of fair value accounting in promoting government accountability
Rodríguez Bolívar, Manuel Pedro
;
Navarro Galera, Andrés
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
3
,
pp. 348-386
Persistent link: https://www.econbiz.de/10009630279
Saved in:
7
Assessing the impact of fair-value accounting on financial statement analysis : a data envelopment analysis approach
Rodriguez-Perez, Gonzalo
;
Slof, Eric John
;
Sola, Magda
; …
- In:
Abacus : a journal of accounting, finance and business …
47
(
2011
)
1
,
pp. 61-84
Persistent link: https://www.econbiz.de/10009009527
Saved in:
8
How do firms implement impairment tests of goodwill?
Petersen, Christian
;
Plenborg, Thomas
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
4
,
pp. 419-446
Persistent link: https://www.econbiz.de/10008806108
Saved in:
9
EAA symposium, Tampere, 13 May 2009: Wanted ; foundations of accounting measurement
In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 84-119
Persistent link: https://www.econbiz.de/10003964605
Saved in:
10
Background and case for exit price accounting
Dean, Graeme W.
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 84-96
Persistent link: https://www.econbiz.de/10003964606
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