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~isPartOf:"American journal of agricultural economics"
~isPartOf:"KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Fair value accounting"
~subject:"Theorie"
~subject:"USA"
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Search: subject_exact:"Bewertung in der Bilanz"
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Fair value accounting
Theorie
USA
Accounting valuation
81
Bilanzielle Bewertung
81
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52
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24
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24
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18
Fair-Value-Bilanzierung
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fair value
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2
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McInnis, John
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American journal of agricultural economics
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
The accounting review : a publication of the American Accounting Association
WPg : Kompetenz schafft Vertrauen
13
Journal of accounting & economics
12
Journal of business economics : JBE
10
Review of accounting studies
9
Abacus : a journal of accounting, finance and business studies
8
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
The Routledge companion to fair value and financial reporting
8
Betriebswirtschaftliche Forschung und Praxis : BFuP
7
Der Betrieb
7
Europäische Hochschulschriften / 5
7
IRZ : Zeitschrift für internationale Rechnungslegung
7
Land economics : applied research on environmental resources
7
The journal of finance : the journal of the American Finance Association
7
Working paper / National Bureau of Economic Research, Inc.
7
Betriebs-Berater : BB
6
Journal of accounting research
6
Accounting theory ; Vol. 2
5
Economic inquiry : journal of the Western Economic Association International
5
Issues in accounting education
5
Journal of accounting, auditing & finance
5
Journal of financial and quantitative analysis : JFQA
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Journal of regulatory economics
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The international journal of accounting : TIJA
5
US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Journal of international accounting auditing & taxation
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Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
4
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
4
Symposium on depreciation
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
3
Bochumer Beiträge zur Unternehmensführung und Unternehmensforschung
3
European financial and accounting journal : EFAJ
3
Finance and economics discussion series
3
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
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Gabler Edition Wissenschaft
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ECONIS (ZBW)
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1
Fair value of earnouts : valuation uncertainty or managerial opportunism?
Ferguson, Andrew
;
Hu, Wei
;
Lam, Peter
- In:
The accounting review : a publication of the American …
99
(
2024
)
3
,
pp. 141-167
Persistent link: https://www.econbiz.de/10014536453
Saved in:
2
Third-party source switches : objective valuation or fair value opinion shopping?
Koo, Minjae
;
Sivaramakrishnan, Konduru
;
Zhao, Yuping
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 405-433
Persistent link: https://www.econbiz.de/10014431557
Saved in:
3
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:
4
Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj
;
Ryan, Stephen G.
;
Varma, Abhishek
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
Saved in:
5
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
6
Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John
;
Yu, Yong
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
Saved in:
7
Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil
;
Patatoukas, Panos N.
- In:
The accounting review : a publication of the American …
92
(
2017
)
4
,
pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
Saved in:
8
Accounting comparability and the accuracy of peer-based valuation models
Young, Steven
;
Zeng, Yachang
- In:
The accounting review : a publication of the American …
90
(
2015
)
6
,
pp. 2571-2601
Persistent link: https://www.econbiz.de/10011414553
Saved in:
9
The effect of fair value versus historical cost reporting model on analyst forecast accuracy
Liang, Lihong
;
Riedl, Edward J.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 1151-1177
Persistent link: https://www.econbiz.de/10010407928
Saved in:
10
The market pricing of other-than-temporary impairments
Badertscher, Brad A.
;
Burks, Jeffrey J.
;
Easton, Peter D.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 811-838
Persistent link: https://www.econbiz.de/10010408026
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