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~isPartOf:"Accounting, Economics, and Law : AEL ; a convivium"
~isPartOf:"Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution"
~isPartOf:"Journal of international accounting research"
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Search: subject_exact:"Fair-Value-Bilanzierung"
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Fair value accounting
17
Fair-Value-Bilanzierung
17
IFRS
13
Fair-Value-Bewertung
6
Rechnungslegung
5
Welt
5
World
5
fair value accounting
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fair value hierarchy
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fair-value accounting
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historical cost
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2006-2007
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Accounting, Economics, and Law : AEL ; a convivium
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
Journal of international accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
32
IRZ : Zeitschrift für internationale Rechnungslegung
26
Journal of accounting & economics
22
Review of accounting studies
22
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
20
WPg : Kompetenz schafft Vertrauen
17
Abacus : a journal of accounting, finance and business studies
16
Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Journal of accounting research
13
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
11
Der Betrieb
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Issues in accounting education
10
Accounting horizons : a quarterly publication of the American Accounting Association
9
International journal of critical accounting : IJCA
9
SpringerLink / Bücher
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
8
Auditing : a journal of practice & theory
8
Journal of accounting and public policy
8
The international journal of accounting : TIJA
8
Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Journal of accounting, auditing & finance : JAAF
7
Journal of business finance & accounting : JBFA
7
Australian accounting review
6
Betriebs-Berater : BB
6
CFS working paper series
6
Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung
6
European accounting review
6
European financial and accounting journal : EFAJ
6
International journal of managerial and financial accounting
6
Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Review of Pacific Basin financial markets and policies
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ECONIS (ZBW)
17
USB Cologne (EcoSocSci)
2
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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 accounting for property, plant, and equipment : impact of IFRS 1 adoption
Jin, Yan
;
Niu, Flora
;
Sheng, Leo
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 83-100
Persistent link: https://www.econbiz.de/10013411463
Saved in:
3
The impact of IFRS on the use of private debt covenants : international evidence
Li, Jingduan
;
Lim, Youngdeok
;
Morris, Richard D.
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 125-150
Persistent link: https://www.econbiz.de/10013411465
Saved in:
4
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:
5
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:
6
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:
7
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:
8
Fair value accounting and earnings persistence : evidence from international banks
Yao, Daifei
;
Percy, Majella
;
Stewart, Jenny
;
Hu, Fang
- In:
Journal of international accounting research
17
(
2018
)
1
,
pp. 47-68
Persistent link: https://www.econbiz.de/10011913486
Saved in:
9
Accounting for biological and the cost of debt
Daly, Abbie
;
Skaife, Hollis A.
- In:
Journal of international accounting research
15
(
2016
)
2
,
pp. 31-47
Persistent link: https://www.econbiz.de/10011619999
Saved in:
10
Determinanten einer Ausübung der Fair-value-Option für finanzielle Verbindlichkeiten bei Banken
Kretzschmar, Anne
-
2014
Persistent link: https://www.econbiz.de/10010433550
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