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~isPartOf:"Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting"
~isPartOf:"Journal of accounting and public policy"
~subject:"Bilanzrecht"
~subject:"Fair value accounting"
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Bilanzrecht
Fair value accounting
Fair-Value-Bilanzierung
19
USA
11
United States
11
Bank
6
IFRS
5
Financial crisis
4
Finanzkrise
4
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Accounting discretion
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Bhat, Gauri
2
Ryan, Stephen G.
2
Yong, Kevin Ow
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Astolfi, Pierre
1
Ayres, Douglas R.
1
Barron, Orie E.
1
Beng Wee Goh
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Black, Jonathan
1
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Bratten, Brian
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Chen, Chen
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1
Jager, Philip de
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Jennings, Ross
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Jiang, John Xuefeng
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Khan, Urooj
1
Lachmann, Maik
1
Laux, Christian
1
Leuz, Christian
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Li, Dan
1
Libby, Robert
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McDonough, Ryan P.
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
Journal of accounting and public policy
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
31
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
15
Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Journal of accounting research
13
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
The international journal of accounting : TIJA
8
Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Journal of business finance & accounting : JBFA
7
Accounting, Economics, and Law : AEL ; a convivium
6
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
Journal of international accounting research
6
Review of Pacific Basin financial markets and policies
6
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
5
BIS working papers
5
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ECONIS (ZBW)
19
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1
Managerial discretion and the comparability of fair value estimates
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
Journal of accounting and public policy
41
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013207616
Saved in:
2
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:
3
Understanding accounting discretion in China : an analysis of fair value reporting for investment property
Chen, Chen
;
Lo, Kin
;
Tsang, Desmond
;
Zhang, Jing
- In:
Journal of accounting and public policy
39
(
2020
)
4
,
pp. 1-19
Persistent link: https://www.econbiz.de/10012296751
Saved in:
4
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:
5
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
Saved in:
6
The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.
;
Chung, Sung Gon
;
Yong, Kevin Ow
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
Saved in:
7
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:
8
Fair value disclosures of level three assets and credit ratings
Ayres, Douglas R.
- In:
Journal of accounting and public policy
35
(
2016
)
6
,
pp. 635-653
Persistent link: https://www.econbiz.de/10011668804
Saved in:
9
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:
10
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
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