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~isPartOf:"Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting"
~isPartOf:"Review of Pacific Basin financial markets and policies"
~subject:"Bilanzrecht"
~subject:"Fair value accounting"
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Bilanzrecht
Fair value accounting
Fair-Value-Bilanzierung
17
USA
8
United States
8
IFRS
7
Bank
4
Accounting valuation
3
Bilanzielle Bewertung
3
Financial audit
3
Financial crisis
3
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Wirtschaftsprüfung
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Accounting law
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Fair value
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fair value accounting
2
2008-2009
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Accounting
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Accounting standards
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Accounting theory
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Agency theory
1
Aktienoption
1
Altersvorsorge
1
Audit adjustments
1
Audit reporting
1
Bank opaqueness
1
Bilanzierungsgrundsätze
1
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English
17
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Bhat, Gauri
2
Ryan, Stephen G.
2
Anselmi, Guido
1
Bao, May Xiaoyan
1
Bratten, Brian
1
Dao, Mai
1
Eilifsen, Aasmund
1
Emett, Scott A.
1
Gaynor, Lisa Milici
1
Hamilton, Erin L.
1
Hodder, Leslie D.
1
Hopkins, Patrick E.
1
Hsu, Audrey Wen-hsin
1
Huang, Hua-Wei
1
Jager, Philip de
1
Jaggi, Bikki
1
Jennings, Ross
1
Jiang, John Xuefeng
1
Lachmann, Maik
1
Laux, Christian
1
Lee, Cheng F.
1
Leuz, Christian
1
Libby, Robert
1
Lin, Jui-chia
1
Liu, Chunhui
1
Liu, Yixin
1
McDaniel, Linda
1
McDonough, Ryan P.
1
Messier, William F.
1
Nelson, Mark W.
1
Schwab, Casey M.
1
Shakespeare, Catherine M.
1
Stefani, Ulrike
1
Sun, Wen-Chi
1
Wang, Isabel Yanyan
1
Wangerin, Daniel D.
1
Winder, James P.
1
Wu, Chung-fern
1
Wöhrmann, Arnt
1
Yao, Lee J.
1
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
Review of Pacific Basin financial markets and policies
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
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 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
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)
17
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1
Illiquid assets and the opacity discount in banks' valuation
Anselmi, Guido
- In:
Review of Pacific Basin financial markets and policies
24
(
2021
)
4
,
pp. 2150028-1-2150028-40
Persistent link: https://www.econbiz.de/10012805128
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
Level 3 assets and credit risk
Bao, May Xiaoyan
;
Liu, Yixin
- In:
Review of Pacific Basin financial markets and policies
21
(
2018
)
1
,
pp. 1-35
Persistent link: https://www.econbiz.de/10011809710
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 timeliness of financial reporting and fair values : evidence from U.S. banks
Huang, Hua-Wei
;
Dao, Mai
;
Sun, Wen-Chi
- In:
Review of Pacific Basin financial markets and policies
20
(
2017
)
1
,
pp. 1-30
Persistent link: https://www.econbiz.de/10011697172
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
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:
9
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:
10
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
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