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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"Journal of accounting research"
~type_genre:"Article in journal"
~type_genre:"Fallstudie"
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Search: subject_exact:"Fair-Value-Richtlinie"
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Fair value accounting
22
Fair-Value-Bilanzierung
22
IFRS
8
USA
7
United States
7
fair value accounting
5
Accounting valuation
4
Bank
4
Bilanzielle Bewertung
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fair value
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Barth, Mary E.
2
Acharya, Viral V.
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Ang, James S.
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Ball, Ray
1
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Lee, Joon-Suk
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Accounting horizons : a quarterly publication of the American Accounting Association
Journal of 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
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
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
International journal of critical accounting : IJCA
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Auditing : a journal of practice & theory
8
Journal of accounting and public policy
8
The international journal of accounting : TIJA
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
7
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
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 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
Behavioral research in accounting
5
Critical perspectives on accounting : an international journal for social and organizational accountability
5
Journal of accounting, auditing & finance : JAAF
5
Journal of business & economics research
5
Journal of business economics : JBE
5
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ECONIS (ZBW)
22
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1
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10
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22
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1
Auditors' use of in-house specialists
Zimmerman, Aleksandra B.
;
Barr-Pulliam, Dereck
;
Lee, …
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1363-1418
Persistent link: https://www.econbiz.de/10014364679
Saved in:
2
Using fair value earnings to assess firm value
Barth, Mary E.
;
Landsman, Wayne R.
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
4
,
pp. 49-58
Persistent link: https://www.econbiz.de/10011979043
Saved in:
3
Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi
;
Lewis, Tracy R.
;
Schipper, Katherine
;
Zhang, Yun
- In:
Journal of accounting research
55
(
2017
)
1
,
pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
Saved in:
4
Procyclicality of U.S. bank leverage
Laux, Christian
;
Rauter, Thomas
- In:
Journal of accounting research
55
(
2017
)
2
,
pp. 237-273
Persistent link: https://www.econbiz.de/10011695564
Saved in:
5
Banks' financial reporting and financial system stability
Acharya, Viral V.
;
Ryan, Stephen G.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 277-340
Persistent link: https://www.econbiz.de/10011499999
Saved in:
6
The volatility of other comprehensive income and audit fees
Huang, Hua-Wei
;
Lin, Steve
;
Raghunandan, K.
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
2
,
pp. 195-210
Persistent link: https://www.econbiz.de/10011508323
Saved in:
7
Does fair value accounting exacerbate the procyclicality of bank lending?
Xie, Biqin
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 235-274
Persistent link: https://www.econbiz.de/10011450990
Saved in:
8
Fair value accounting and debt contracting : evidence from adoption of SFAS 159
Demerjian, Peter R.
;
Donovan, John
;
Larson, Chad R.
- In:
Journal of accounting research
54
(
2016
)
4
,
pp. 1041-1076
Persistent link: https://www.econbiz.de/10011557667
Saved in:
9
Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray
;
Li, Xi
;
Shivakumar, Lakshmanan
- In:
Journal of accounting research
53
(
2015
)
5
,
pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
Saved in:
10
Auditor mindsets and audits of complex estimates
Griffith, Emily E.
;
Hammersley, Jacqueline S.
;
Kadous, …
- In:
Journal of accounting research
53
(
2015
)
1
,
pp. 49-77
Persistent link: https://www.econbiz.de/10010515410
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