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~isPartOf:"Die Betriebswirtschaft : DBW"
~isPartOf:"Journal of international accounting research"
~subject:"Accounting standards"
~subject:"Derivative"
~subject:"IFRS"
~type_genre:"Aufsatz in Zeitschrift"
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Accounting standards
Derivative
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Fair value accounting
7
Fair-Value-Bilanzierung
7
fair value accounting
4
Accounting valuation
2
Bank
2
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2006-2007
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and equipment
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biological assets
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contractibility
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cost of debt
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debt covenants
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earnings persistence
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fair value
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fair value hierarchy
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Daly, Abbie
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Fiechter, Peter
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Goh, Clarence
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Hitz, Jörg-Markus
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Hu, Fang
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Jin, Yan
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Li, Jingduan
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Lim, Chu Yeong
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Lim, Youngdeok
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Pan, Gary
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Percy, Majella
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Die Betriebswirtschaft : DBW
Journal of international accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
33
The accounting review : a publication of the American Accounting Association
24
IRZ : Zeitschrift für internationale Rechnungslegung
22
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
15
Abacus : a journal of accounting, finance and business studies
14
Review of accounting studies
14
Journal of accounting & economics
13
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
Advances in accounting : a research annual
11
WPg : Kompetenz schafft Vertrauen
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Issues in accounting education
8
Der Betrieb
7
Journal of accounting research
7
The international journal of accounting : TIJA
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Auditing : a journal of practice & theory
6
Journal of accounting, auditing & finance
6
Journal of accounting, auditing & finance : JAAF
6
Journal of business finance & accounting : JBFA
6
Accounting forum : advancing the interdisciplinary and global connection of accounting research
5
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
Australian accounting review
5
Critical perspectives on accounting : an international journal for social and organizational accountability
5
International journal of critical accounting : IJCA
5
Journal of business & economics research
5
Journal of business economics : JBE
5
Management science : journal of the Institute for Operations Research and the Management Sciences
5
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
4
Accounting horizons : a quarterly publication of the American Accounting Association
4
Accounting in Europe
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Accounting, Economics, and Law : AEL ; a convivium
4
Behavioral research in accounting
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European financial and accounting journal : EFAJ
4
International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society
4
International journal of managerial and financial accounting
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Jahrbuch für Controlling und Rechnungswesen
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Journal of accounting and public policy
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ECONIS (ZBW)
7
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1
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7
of
7
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date (oldest first)
1
Fair value accounting for property, plant, and equipment : impact of IFRS 1 adoption
Jin, Yan
;
Niu, Flora
;
Sheng, Leo
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 83-100
Persistent link: https://www.econbiz.de/10013411463
Saved in:
2
The impact of IFRS on the use of private debt covenants : international evidence
Li, Jingduan
;
Lim, Youngdeok
;
Morris, Richard D.
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 125-150
Persistent link: https://www.econbiz.de/10013411465
Saved in:
3
Trust in fair value accounting : evidence from the field
Goh, Clarence
;
Lim, Chu Yeong
;
Ng, Jeffrey
;
Pan, Gary
; …
- In:
Journal of international accounting research
20
(
2021
)
3
,
pp. 21-42
Persistent link: https://www.econbiz.de/10012806030
Saved in:
4
Fair value accounting and earnings persistence : evidence from international banks
Yao, Daifei
;
Percy, Majella
;
Stewart, Jenny
;
Hu, Fang
- In:
Journal of international accounting research
17
(
2018
)
1
,
pp. 47-68
Persistent link: https://www.econbiz.de/10011913486
Saved in:
5
Accounting for biological and the cost of debt
Daly, Abbie
;
Skaife, Hollis A.
- In:
Journal of international accounting research
15
(
2016
)
2
,
pp. 31-47
Persistent link: https://www.econbiz.de/10011619999
Saved in:
6
The effects of the fair value option under IAS 39 on the volatility of bank earnings
Fiechter, Peter
- In:
Journal of international accounting research
10
(
2011
)
1
,
pp. 85-108
Persistent link: https://www.econbiz.de/10009009046
Saved in:
7
Fair Value in der Rechnungslegung
Hitz, Jörg-Markus
- In:
Die Betriebswirtschaft : DBW
66
(
2006
)
1
,
pp. 109-113
Persistent link: https://www.econbiz.de/10003270680
Saved in:
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