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~isPartOf:"Journal of regulatory economics"
~isPartOf:"Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Fair-Value-Bilanzierung"
~subject:"Theorie"
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Search: subject_exact:"Bewertung in der Bilanz"
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Fair-Value-Bilanzierung
Theorie
Accounting valuation
31
Bilanzielle Bewertung
31
IFRS
12
Theory
12
Fair value accounting
11
Firm valuation
7
Unternehmensbewertung
7
fair value
6
Regulation
5
Regulierung
5
Accounting policy
4
Betriebliche Finanzwirtschaft
4
Bilanzpolitik
4
Brand
4
Handelsmarke
4
Managerial finance
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Markenartikel
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Markenwert
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Store brand
4
USA
4
United States
4
Börsenkurs
3
Financial analysis
3
Financial crisis
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Finanzanalyse
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Finanzkrise
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Share price
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fair value accounting
3
historical cost
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timeliness
3
Accounting
2
Accounting standards
2
Bank lending
2
Bilanzierungsgrundsätze
2
Conservatism
2
Credit risk
2
Forecast
2
Geschäftswert
2
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Sattler, Henrik
4
Badertscher, Brad A.
2
Burks, Jeffrey J.
2
Easton, Peter D.
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McInnis, John
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Yust, Christopher G.
2
Awerbuch, Shimon
1
Black, Jonathan
1
Burness, Henry Stuart
1
Cantrell, Brett W.
1
Chen, Jeff Zeyun
1
Crew, Michael A.
1
Cussatt, Marc
1
Ferguson, Andrew
1
Hodder, Leslie D.
1
Hu, Wei
1
Jackson, Scott B.
1
Kadous, Kathryn
1
Khan, Urooj
1
Kleindorfer, Paul R.
1
Koo, Minjae
1
Koonce, Lisa
1
Lam, Peter
1
Liang, Lihong
1
Patrick, Robert H.
1
Riedl, Edward J.
1
Rogerson, William Paul
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Ryan, Stephen G.
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Schmalensee, Richard
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Sheneman, Amy G.
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Sivaramakrishnan, Konduru
1
Thayer, Jane M.
1
Varma, Abhishek
1
Young, Steven
1
Yu, Yong
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Zeng, Yachang
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Zhao, Yuping
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Journal of regulatory economics
Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel
The accounting review : a publication of the American Accounting Association
Journal of business economics : JBE
10
Journal of accounting & economics
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
Review of accounting studies
8
The Routledge companion to fair value and financial reporting
8
IRZ : Zeitschrift für internationale Rechnungslegung
7
Europäische Hochschulschriften / 5
5
Issues in accounting education
5
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
5
The international journal of accounting : TIJA
5
Accounting theory ; Vol. 2
4
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
Economic inquiry : journal of the Western Economic Association International
4
Journal of accounting research
4
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
4
WPg : Kompetenz schafft Vertrauen
4
Working paper / National Bureau of Economic Research, Inc.
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
Accounting horizons : a quarterly publication of the American Accounting Association
3
Der Betrieb
3
European financial and accounting journal : EFAJ
3
Jahrbücher für Nationalökonomie und Statistik
3
Journal of accounting, auditing & finance
3
Journal of economics and business research
3
Journal of international accounting auditing & taxation
3
Land economics : applied research on environmental resources
3
Management science : journal of the Institute for Operations Research and the Management Sciences
3
NBER working paper series
3
SpringerLink / Bücher
3
Substanzerhaltung, kalkulatorische Abschreibungen und Zinsen
3
Symposium on depreciation
3
The British accounting review : the journal of the British Accounting Association
3
Working paper series / Finance and accounting / Johann Wolfgang Goethe-Universität Frankfurt, Fachbereich Wirtschaftswissenschaften
3
30 Jahre Fachhochschule der Deutschen Bundesbank : Festschrift
2
Accounting history review
2
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ECONIS (ZBW)
22
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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
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:
8
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:
9
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
Saved in:
10
Predicting credit losses : loan fair values versus historical costs
Cantrell, Brett W.
;
McInnis, John
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
89
(
2014
)
1
,
pp. 147-176
Persistent link: https://www.econbiz.de/10010256779
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