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~isPartOf:"Accounting, Economics, and Law : AEL ; a convivium"
~isPartOf:"Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting"
~isPartOf:"Journal of accounting, auditing & finance"
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Search: subject_exact:"Fair-Value-Bilanzierung"
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Fair value accounting
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Fair-Value-Bilanzierung
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Accounting, Economics, and Law : AEL ; a convivium
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
Journal of accounting, auditing & finance
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
32
IRZ : Zeitschrift für internationale Rechnungslegung
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Journal of accounting & economics
22
Review of accounting studies
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The Routledge companion to fair value and financial reporting
22
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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WPg : Kompetenz schafft Vertrauen
17
Abacus : a journal of accounting, finance and business studies
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Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
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Journal of accounting research
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Der Betrieb
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Issues in accounting education
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Accounting horizons : a quarterly publication of the American Accounting Association
9
International journal of critical accounting : IJCA
9
SpringerLink / Bücher
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Auditing : a journal of practice & theory
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Journal of accounting and public policy
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The international journal of accounting : TIJA
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
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Journal of business finance & accounting : JBFA
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Australian accounting review
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CFS working paper series
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European accounting review
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European financial and accounting journal : EFAJ
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International journal of managerial and financial accounting
6
Journal of business economics : JBE
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Journal of international accounting research
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Review of Pacific Basin financial markets and policies
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Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
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1
Fair value and corporate taxation : out through the door, back through the window?
Martins, António
;
Sá, Cristina
;
Taborda, Daniel
- In:
Accounting, Economics, and Law : AEL ; a convivium
13
(
2023
)
4
,
pp. 479-499
Persistent link: https://www.econbiz.de/10014369693
Saved in:
2
Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism
Ramanna, Karthik
- In:
Accounting, Economics, and Law : AEL ; a convivium
12
(
2022
)
2
,
pp. 81-151
Persistent link: https://www.econbiz.de/10013261774
Saved in:
3
Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka
;
Saito, Shizuki
- In:
Accounting, Economics, and Law : AEL ; a convivium
12
(
2022
)
2
,
pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
Saved in:
4
The importance of quantifying uncertainty : examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and decisions
Eilifsen, Aasmund
;
Hamilton, Erin L.
;
Messier, William F.
- In:
Accounting, organizations and society : an …
90
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012514541
Saved in:
5
The role of accounting and the debate between historical cost and fair value
Tang, Vicki Wei
- In:
Accounting, Economics, and Law : AEL ; a convivium
9
(
2019
)
1
,
pp. 1-3
Persistent link: https://www.econbiz.de/10012008223
Saved in:
6
How does the FASB make decisions? : a descriptive study of agenda-setting and the role of individual board members
Jiang, John Xuefeng
;
Wang, Isabel Yanyan
;
Wangerin, …
- In:
Accounting, organizations and society : an …
71
(
2018
),
pp. 30-46
Persistent link: https://www.econbiz.de/10011955511
Saved in:
7
PCAOB guidance and audits of fair values for Level 2 investments
Emett, Scott A.
;
Libby, Robert
;
Nelson, Mark W.
- In:
Accounting, organizations and society : an …
71
(
2018
),
pp. 57-72
Persistent link: https://www.econbiz.de/10011955526
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8
Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying
;
Zhang, Yong
- In:
Journal of accounting, auditing & finance
32
(
2017
)
2
,
pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
Saved in:
9
The accuracy of disclosures for complex estimates : evidence from reported stock option fair values
Bratten, Brian
;
Jennings, Ross
;
Schwab, Casey M.
- In:
Accounting, organizations and society : an …
52
(
2016
),
pp. 32-49
Persistent link: https://www.econbiz.de/10011554781
Saved in:
10
An option for lemons? The fair value option for liabilities during the financial crisis
Wu, Wei
;
Thibodeau, Nicole
;
Couch, Robert B.
- In:
Journal of accounting, auditing & finance
31
(
2016
)
4
,
pp. 441-482
Persistent link: https://www.econbiz.de/10011593051
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