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~isPartOf:"Journal of accounting, auditing & finance : JAAF"
~isPartOf:"Review of accounting studies"
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Search: subject_exact:"Fair-Value-Richtlinie"
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Fair value accounting
27
Fair-Value-Bilanzierung
27
IFRS
18
Accounting valuation
9
Bilanzielle Bewertung
9
Fair value
7
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5
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Landsman, Wayne R.
3
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2
Bratten, Brian
2
Causholli, Monika
2
Christensen, Hans B.
2
Chung, Sung Gon
2
Fiechter, Peter
2
Nikolaev, Valeri V.
2
Riedl, Edward J.
2
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2
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1
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1
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1
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1
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1
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1
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Dong, Minyue
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1
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1
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1
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1
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Journal of accounting, auditing & finance : JAAF
Review of accounting studies
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
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
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Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Journal of accounting research
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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Der Betrieb
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Issues in accounting education
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Accounting horizons : a quarterly publication of the American Accounting Association
9
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
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Journal of business finance & accounting : JBFA
7
Accounting, Economics, and Law : AEL ; a convivium
6
Australian accounting review
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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
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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 business & economics research
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Journal of business economics : JBE
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ECONIS (ZBW)
27
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1
Dynamic principal market determination : fair value measurement of cryptocurrency
Beigman, Eyal
;
Brennan, Gerard
;
Hsieh, Sheng-Feng
; …
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 731-748
Persistent link: https://www.econbiz.de/10014382678
Saved in:
2
Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities
Chung, Sung Gon
;
Lee, Cheol
;
Lobo, Gerald J.
;
Yong, Kevin Ow
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 833-856
Persistent link: https://www.econbiz.de/10014382690
Saved in:
3
Market perceptions of fair value reporting for tangible assets
Conaway, Jenelle K.
;
Liang, Lihong
;
Riedl, Edward J.
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 908-933
Persistent link: https://www.econbiz.de/10014382699
Saved in:
4
Accounting policy choice during the financial crisis : evidence from adoption of the fair value option
Chang, Yao-Lin
;
Liu, Chi-chun
;
Ryan, Stephen G.
- In:
Journal of accounting, auditing & finance : JAAF
36
(
2021
)
1
,
pp. 108-141
Persistent link: https://www.econbiz.de/10012426464
Saved in:
5
Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian
;
Causholli, Monika
;
Myers, Linda A.
- In:
Journal of accounting, auditing & finance : JAAF
35
(
2020
)
2
,
pp. 318-348
Persistent link: https://www.econbiz.de/10012170116
Saved in:
6
Reliability and relevance of fair values : private equity investments and investee fundamentals
Ferreira, Petrus H.
;
Kräussl, Roman
;
Landsman, Wayne R.
; …
- In:
Review of accounting studies
24
(
2019
)
4
,
pp. 1427-1449
Persistent link: https://www.econbiz.de/10012135816
Saved in:
7
The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment
Cedergren, Matthew C.
;
Chen, Changling
;
Chen, Kai
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 426-455
Persistent link: https://www.econbiz.de/10012098999
Saved in:
8
Dividends from unrealized earnings and default risk
Chen, Ester
;
Gavious, Ilanit
;
Steinberg, Nadav
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 491-535
Persistent link: https://www.econbiz.de/10012099009
Saved in:
9
Asset use and the relevance of fair value measurement : evidence from IAS 41
Huffman, Adrienna
- In:
Review of accounting studies
23
(
2018
)
4
,
pp. 1274-1314
Persistent link: https://www.econbiz.de/10011936524
Saved in:
10
Has goodwill accounting gone bad?
Li, Kevin K.
;
Sloan, Richard G.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 964-1003
Persistent link: https://www.econbiz.de/10011690402
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