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~isPartOf:"Accounting in Europe"
~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Credit risk"
~subject:"Fair value accounting"
~subject:"Konzernabschluss"
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Search: subject_exact:"Internationale Rechnungslegungsstandards"
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Accounting in Europe
Betriebswirtschaftliche Forschung und Praxis : BFuP
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
105
IRZ : Zeitschrift für internationale Rechnungslegung
51
WPg : Kompetenz schafft Vertrauen
46
Der Betrieb
30
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22
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Review of accounting studies
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Journal of business economics : JBE
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Advances in accounting : a research annual
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Rechnungslegung und Wirtschaftsprüfung : RW
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Europäische Hochschulschriften / 5
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Journal of risk management in financial institutions
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Zeitschrift für das gesamte Kreditwesen : Pflichtblatt der Frankfurter Wertpapierbörse
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Journal of accounting, auditing & finance
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NWB Studium Betriebswirtschaft
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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The international journal of accounting : TIJA
8
The journal of risk model validation
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Issues in accounting education
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Journal of accounting, auditing & finance : JAAF
7
The journal of applied business research
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Auditing : a journal of practice & theory
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Australian accounting review
6
Bilanz-, Prüfungs- und Steuerwesen
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Journal of business finance & accounting : JBFA
6
Journal of international accounting research
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1
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
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2
Interplay between accounting and prudential regulation
Bertomeu, Jeremy
;
Mahieux, Lucas
;
Sapra, Haresh
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
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3
Kapitalisierungszinssätze in der Unternehmensbewertung : eine empirische Analyse inländischer IFRS-Konzernabschlüsse 2022
Zwirner, Christian
;
Zimny, Gregor
- In:
Corporate finance : Finanzierung, Kapitalmarkt, …
14
(
2023
)
7/8
,
pp. 204-210
Persistent link: https://www.econbiz.de/10014316176
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4
Are level 3 fair value remeasurements useful? : evidence from ASC 820 rollforward disclosures
Fiechter, Peter
;
Novotny-Farkas, Zoltán
;
Renders, Annelies
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 301-323
Persistent link: https://www.econbiz.de/10013419010
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5
Revisiting constituents' reflections on the incorporation of day-one losses into IFRS 9
Orthaus, Selina
;
Rugilo, Daniel
- In:
Accounting in Europe
20
(
2023
)
1
,
pp. 93-119
Persistent link: https://www.econbiz.de/10014281344
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6
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
Saved in:
7
IFRS 16 Incremental Borrowing Rate : comparability issues and a methodology proposal for Loss Given Default Adjustment
Delgado-Vaquero, David
;
Morales-Diaz, Jose
; …
- In:
Accounting in Europe
19
(
2022
)
2
,
pp. 287-310
Persistent link: https://www.econbiz.de/10013350328
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8
Kapitalisierungszinssätze in der Unternehmensbewertung : eine empirische Analyse inländischer IFRS-Konzernabschlüsse 2021
Zwirner, Christian
;
Zimny, Gregor
- In:
Corporate finance : Finanzierung, Kapitalmarkt, …
13
(
2022
)
7/8
,
pp. 224-230
Persistent link: https://www.econbiz.de/10013330575
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9
Convergence in motion : a review of fair value levels' relevance
Filip, Andrei
;
Hammami, Ahmad
;
Huang, Zhongwei
;
Jeny, Anne
- In:
Accounting in Europe
18
(
2021
)
3
,
pp. 275-294
Persistent link: https://www.econbiz.de/10012694122
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10
The value relevance of fair value levels : time trends under IFRS and U.S. GAAP
Filip, Andrei
;
Hammami, Ahmad
;
Huang, Zhongwei
;
Jeny, Anne
- In:
Accounting in Europe
18
(
2021
)
2
,
pp. 196-217
Persistent link: https://www.econbiz.de/10012597183
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