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~isPartOf:"Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting"
~isPartOf:"International journal of economics and accounting : IJEA"
~subject:"Accounting standards"
~subject:"Bilanzrecht"
~subject:"Credit rating"
~subject:"USA"
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Search: subject_exact:"Fair-Value-Bilanzierung"
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Accounting standards
Bilanzrecht
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Fair value accounting
13
Fair-Value-Bilanzierung
13
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8
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4
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3
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3
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Bhat, Gauri
2
Ryan, Stephen G.
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Hodder, Leslie D.
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Hopkins, Patrick E.
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Jiang, John Xuefeng
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LaCalamito, Thomas
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Lachmann, Maik
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McDaniel, Linda
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1
Stefani, Ulrike
1
Wang, Isabel Yanyan
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Wangerin, Daniel D.
1
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1
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
International journal of economics and accounting : IJEA
Journal of accounting & economics
8
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
7
Journal of accounting research
6
Journal of accounting and public policy
5
SpringerLink / Bücher
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
CFS working paper series
4
International journal of critical accounting : IJCA
4
Review of accounting studies
4
The accounting review : a publication of the American Accounting Association
4
WPg : Kompetenz schafft Vertrauen
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Accounting forum : advancing the interdisciplinary and global connection of accounting research
3
Advances in accounting : a research annual
3
Der Betrieb
3
International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society
3
Review of Pacific Basin financial markets and policies
3
The Routledge companion to fair value and financial reporting
3
Working paper / National Bureau of Economic Research, Inc.
3
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
2
Accounting history review
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
Accounting, Economics, and Law : AEL ; a convivium
2
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
2
Business economics in a rapidly-changing world series
2
Critical perspectives on accounting : an international journal for social and organizational accountability
2
Finanzwirtschaft, Unternehmensbewertung & Revisionswesen
2
Global journal of business research : GJBR
2
IRZ : Zeitschrift für internationale Rechnungslegung
2
International business and economics research journal
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Journal of accounting, auditing & finance
2
Rechnungswesen und Unternehmensüberwachung
2
Wiley finance series
2
Working papers / Financial Institutions Center
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Accepted for publication in European Accounting Review in March 2017
1
Accounting in Europe
1
Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Accounting research journal
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ECONIS (ZBW)
10
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10
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1
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:
2
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:
3
The impact of risk modeling on the market perception of banks' estimated fair value gains and losses for financial instrument
Bhat, Gauri
;
Ryan, Stephen G.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 81-95
Persistent link: https://www.econbiz.de/10011420800
Saved in:
4
Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates : a discussion of Bhat and Ryan (2015)
McDonough, Ryan P.
;
Shakespeare, Catherine M.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 96-99
Persistent link: https://www.econbiz.de/10011420803
Saved in:
5
Fair value accounting for liabilities : presentation format of credit risk changes and individual information processing
Lachmann, Maik
;
Stefani, Ulrike
;
Wöhrmann, Arnt
- In:
Accounting, organizations and society : an …
41
(
2015
),
pp. 21-38
Persistent link: https://www.econbiz.de/10010501893
Saved in:
6
Agency problems, accounting slack, and banks' response to proposed reporting of loan fair values
Hodder, Leslie D.
;
Hopkins, Patrick E.
- In:
Accounting, organizations and society : an …
39
(
2014
)
2
,
pp. 117-133
Persistent link: https://www.econbiz.de/10010348801
Saved in:
7
Fair value accounting's role in the recent financial crisis
LaCalamito, Thomas
- In:
International journal of economics and accounting : IJEA
4
(
2013
)
3
,
pp. 271-281
Persistent link: https://www.econbiz.de/10010205055
Saved in:
8
Fair value accounting for liabilities : the role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes
Gaynor, Lisa Milici
;
McDaniel, Linda
;
Yohn, Teri Lombardi
- In:
Accounting, organizations and society : an …
36
(
2011
)
3
,
pp. 125-134
Persistent link: https://www.econbiz.de/10009234802
Saved in:
9
Information asymmetry, transparency and the conceptual framework
Barlev, Benzion
;
Haddad, Joshua Rene
- In:
International journal of economics and accounting : IJEA
1
(
2010
)
1/2
,
pp. 22-45
Persistent link: https://www.econbiz.de/10008906249
Saved in:
10
The crisis of fair-value accounting : making sense of the recent debate
Laux, Christian
;
Leuz, Christian
- In:
Accounting, organizations and society : an …
34
(
2009
)
6/7
,
pp. 826-834
Persistent link: https://www.econbiz.de/10003886135
Saved in:
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