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~isPartOf:"Journal of accounting research"
~isPartOf:"Journal of regulatory economics"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~source:"econis"
~subject:"Technischer Fortschritt"
~subject:"Theorie"
~subject:"USA"
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Search: subject_exact:"Bewertung in der Bilanz"
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Technischer Fortschritt
Theorie
USA
Accounting valuation
36
Bilanzielle Bewertung
36
IFRS
13
Fair value accounting
12
Fair-Value-Bilanzierung
12
Theory
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Firm valuation
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United States
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Unternehmensbewertung
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fair value
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Betriebliche Finanzwirtschaft
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Börsenkurs
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Rechnungswesen
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Share price
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Financial crisis
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fair value accounting
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historical cost
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timeliness
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1979-1983
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Accounting standards
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Bank
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Bank lending
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Bilanzierungsgrundsätze
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Conservatism
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Credit risk
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English
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Plantin, Guillaume
2
Sapra, Haresh
2
Shin, Hyun Song
2
Awerbuch, Shimon
1
Beaver, William H.
1
Black, Jonathan
1
Burness, Henry Stuart
1
Chen, Jeff Zeyun
1
Crew, Michael A.
1
Cussatt, Marc
1
Dutta, Sunil
1
Harris, Trevor S.
1
Hemmer, Thomas
1
Jackson, Scott B.
1
Kadous, Kathryn
1
Kleindorfer, Paul R.
1
Koonce, Lisa
1
Lindahl, Frederick W.
1
Ohlson, James A.
1
Patatoukas, Panos N.
1
Patrick, Robert H.
1
Rogerson, William Paul
1
Schmalensee, Richard
1
Shriver, Keith A.
1
Thayer, Jane M.
1
Young, Steven
1
Zeng, Yachang
1
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Journal of accounting research
Journal of regulatory economics
The accounting review : a publication of the American Accounting Association
WPg : Kompetenz schafft Vertrauen
12
Journal of business economics : JBE
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
9
Europäische Hochschulschriften / 5
7
Journal of accounting & economics
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
Abacus : a journal of accounting, finance and business studies
5
Accounting theory ; Vol. 2
5
American journal of agricultural economics
5
Betriebs-Berater : BB
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
5
Economic inquiry : journal of the Western Economic Association International
5
Journal of financial and quantitative analysis : JFQA
5
US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht
5
Der Betrieb
4
Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel
4
Review of accounting studies
4
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
4
Symposium on depreciation
4
Bochumer Beiträge zur Unternehmensführung und Unternehmensforschung
3
Finance and economics discussion series
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Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
3
Gabler Edition Wissenschaft
3
Jahrbücher für Nationalökonomie und Statistik
3
Review of quantitative finance and accounting
3
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
3
Substanzerhaltung, kalkulatorische Abschreibungen und Zinsen
3
The journal of agricultural economics research
3
US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht ; [am 15. und 16. April 1994 fand in München eine Tagung der Kommission Rechnungswesen im Verband der Hochschullehrer für Betriebswirtschaft zur US-amerikanischen Rechnungslegung statt]
3
Wiley finance series
3
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
3
Working paper series / Finance and accounting / Johann Wolfgang Goethe-Universität Frankfurt, Fachbereich Wirtschaftswissenschaften
3
Accounting horizons : a quarterly publication of the American Accounting Association
2
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
2
Advances in futures and options research : a research annual
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ECONIS (ZBW)
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1
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:
2
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:
3
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:
4
Do financial statement users judge relevance based on properties of reliability?
Kadous, Kathryn
;
Koonce, Lisa
;
Thayer, Jane M.
- In:
The accounting review : a publication of the American …
87
(
2012
)
4
,
pp. 1335-1356
Persistent link: https://www.econbiz.de/10009581389
Saved in:
5
The effect of firms' depreciation method choice on managers' capital investment decisions
Jackson, Scott B.
- In:
The accounting review : a publication of the American …
83
(
2008
)
2
,
pp. 351-376
Persistent link: https://www.econbiz.de/10003686796
Saved in:
6
Marking-to-market : panacea or pandora's box?
Plantin, Guillaume
;
Sapra, Haresh
;
Shin, Hyun Song
- In:
Journal of accounting research
46
(
2008
)
2
,
pp. 435-460
Persistent link: https://www.econbiz.de/10003688460
Saved in:
7
Discussion of "Marking-to-market : panacea or pandora's box?"
Hemmer, Thomas
- In:
Journal of accounting research
46
(
2008
)
2
,
pp. 461-466
Persistent link: https://www.econbiz.de/10003688462
Saved in:
8
Depreciation and profitability under rate of return regulation
Awerbuch, Shimon
- In:
Journal of regulatory economics
4
(
1992
)
1
,
pp. 63-70
Persistent link: https://www.econbiz.de/10001121197
Saved in:
9
Economic depreciation and the regulated firm under competition and technological change
Crew, Michael A.
- In:
Journal of regulatory economics
4
(
1992
)
1
,
pp. 51-61
Persistent link: https://www.econbiz.de/10001121198
Saved in:
10
Optimal depreciation, payments to capital, and natural monopoly regulation
Burness, Henry Stuart
- In:
Journal of regulatory economics
4
(
1992
)
1
,
pp. 35-50
Persistent link: https://www.econbiz.de/10001121199
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