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~isPartOf:"Auditing : a journal of practice & theory"
~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF"
~subject:"Fair value accounting"
~subject:"Konzernabschluss"
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Search: subject_exact:"Internationale Rechnungslegungsstandards"
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Fair value accounting
Konzernabschluss
IFRS
167
Deutschland
45
Germany
45
Accounting standards
38
Bilanzierungsgrundsätze
38
Fair-Value-Bilanzierung
29
Financial statement
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Jahresabschluss
24
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20
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Accounting valuation
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Accounting
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German
25
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Küting, Karlheinz
3
Chircop, Justin
2
DeFond, Mark L.
2
Gaynor, Lisa Milici
2
Glover, Steven M.
2
Hu, Jinshuai
2
Hung, Mingyi
2
Kothari, S. P.
2
Li, Siqi
2
Montague, Norma R.
2
Novotny-Farkas, Zoltán
2
Ramanna, Karthik
2
Schildbach, Thomas
2
Skinner, Douglas J.
2
Wagenhofer, Alfred
2
Badia, Marc
1
Ballwieser, Wolfgang
1
Berndt, Thomas
1
Beyer, Sven
1
Bieker, Marcus
1
Bratten, Brian
1
Bruns, Hans-Georg
1
Busse von Colbe, Walther
1
Cassel, Jochen
1
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Daske, Holger
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Dohrn, Matthias
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Ernst, Edgar
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Esser, Maik
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Ettredge, Michael L.
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Ewelt-Knauer, Corinna
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Gao, Pingyang
1
Griffith, Emily E.
1
Haaker, Andreas
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Auditing : a journal of practice & theory
Betriebswirtschaftliche Forschung und Praxis : BFuP
Journal of accounting & economics
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
103
IRZ : Zeitschrift für internationale Rechnungslegung
50
WPg : Kompetenz schafft Vertrauen
46
Der Betrieb
30
Betriebs-Berater : BB
28
The accounting review : a publication of the American Accounting Association
23
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
22
The Routledge companion to fair value and financial reporting
17
SpringerLink / Bücher
16
Abacus : a journal of accounting, finance and business studies
14
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
Review of accounting studies
13
Journal of business economics : JBE
12
Advances in accounting : a research annual
11
Rechnungslegung und Wirtschaftsprüfung : RW
11
Lehrbuch
10
Europäische Hochschulschriften / 5
9
Jahrbuch für Controlling und Rechnungswesen
9
NWB Studium Betriebswirtschaft
8
PiR
8
Zeitschrift für das gesamte Kreditwesen : Pflichtblatt der Frankfurter Wertpapierbörse
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
7
Issues in accounting education
7
Journal of accounting, auditing & finance
7
The international journal of accounting : TIJA
7
The journal of applied business research
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Australian accounting review
6
Bilanz-, Prüfungs- und Steuerwesen
6
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
6
Journal of accounting, auditing & finance : JAAF
6
Journal of international accounting research
6
Schriftenreihe zum Finanz-, Prüfungs- und Rechnungswesen
6
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
5
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
Banque de France bulletin / Quarterly selection of articles
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ECONIS (ZBW)
43
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1
The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.
;
Hammersley, Jacqueline S.
- In:
Auditing : a journal of practice & theory
42
(
2023
)
2
,
pp. 133-161
Persistent link: https://www.econbiz.de/10014311643
Saved in:
2
The effects of firm guidance on auditors' evaluations of fair value estimates
Cohen, Jeffrey
;
Gaynor, Lisa Milici
;
Montague, Norma R.
; …
- In:
Auditing : a journal of practice & theory
41
(
2022
)
4
,
pp. 85-105
Persistent link: https://www.econbiz.de/10013503392
Saved in:
3
The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang
;
Jiang, Xu
- In:
Journal of accounting & economics
69
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
Saved in:
4
The effect of fair value accounting on the performance evaluation role of earnings
DeFond, Mark L.
;
Hu, Jinshuai
;
Hung, Mingyi
;
Li, Siqi
- In:
Journal of accounting & economics
70
(
2020
)
2/3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012494832
Saved in:
5
Discussion of "the effect of fair value accounting on the performance evaluation role of earnings"
Zhang, Ivy Xiying
;
Zhang, Yong
- In:
Journal of accounting & economics
70
(
2020
)
2/3
,
pp. 1-5
Persistent link: https://www.econbiz.de/10012494834
Saved in:
6
Strategic estimation of asset fair values
Hanley, Kathleen Weiss
;
Jagolinzer, Alan D.
;
Nikolova, …
- In:
Journal of accounting & economics
66
(
2018
)
1
,
pp. 25-45
Persistent link: https://www.econbiz.de/10011904755
Saved in:
7
The effects of SFAS 157 disclosures on investment decisions
Iselin, Michael
;
Nicoletti, Allison
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 404-427
Persistent link: https://www.econbiz.de/10011730327
Saved in:
8
Conditionally conservative fair value measurements
Badia, Marc
;
Duro, Miguel
;
Penvala, Fernando
;
Ryan, …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 75-98
Persistent link: https://www.econbiz.de/10011689381
Saved in:
9
Current practices and challenges in auditing fair value measurements and complex estimates : implications for auditing standards and the academy
Glover, Steven M.
;
Taylor, Mark H.
;
Wu, Yi-Jing
- In:
Auditing : a journal of practice & theory
36
(
2017
)
1
,
pp. 63-84
Persistent link: https://www.econbiz.de/10011670134
Saved in:
10
The economic consequences of extending the use of fair value accounting in regulatory capital calculations
Chircop, Justin
;
Novotny-Farkas, Zoltán
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 183-203
Persistent link: https://www.econbiz.de/10011622185
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