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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:"The accounting review : a publication of the American Accounting Association"
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Search: subject_exact:"Fair-Value-Bilanzierung"
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Fair value accounting
49
Fair-Value-Bilanzierung
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fair value
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Hodder, Leslie D.
3
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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
The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
IRZ : Zeitschrift für internationale Rechnungslegung
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Review of accounting studies
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The Routledge companion to fair value and financial reporting
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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
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
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Accounting horizons : a quarterly publication of the American Accounting Association
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International journal of critical accounting : IJCA
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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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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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European financial and accounting journal : EFAJ
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International journal of managerial and financial accounting
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Journal of accounting, auditing & finance
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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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ECONIS (ZBW)
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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
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:
3
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
Saved in:
4
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:
5
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:
6
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:
7
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
8
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
Saved in:
9
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
Saved in:
10
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
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