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~isPartOf:"Review of accounting studies"
~isPartOf:"WPg : Kompetenz schafft Vertrauen"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Mortgage"
~subject:"USA"
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Search: subject_exact:"Fair-Value-Bilanzierung"
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Accounting standards
Accounting valuation
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Fair value accounting
39
Fair-Value-Bilanzierung
39
IFRS
24
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9
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Review of accounting studies
WPg : Kompetenz schafft Vertrauen
The accounting review : a publication of the American Accounting Association
13
Journal of accounting & economics
11
The Routledge companion to fair value and financial reporting
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
9
IRZ : Zeitschrift für internationale Rechnungslegung
8
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
7
Journal of accounting research
7
Betriebswirtschaftliche Forschung und Praxis : BFuP
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Accounting horizons : a quarterly publication of the American Accounting Association
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International journal of critical accounting : IJCA
5
Issues in accounting education
5
Journal of accounting and public policy
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Abacus : a journal of accounting, finance and business studies
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Advances in accounting : a research annual
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Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
3
Accounting in Europe
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
3
Accounting, Economics, and Law : AEL ; a convivium
3
CFS working paper series
3
Der Betrieb
3
European financial and accounting journal : EFAJ
3
International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society
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Journal of international accounting auditing & taxation
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Research in accounting regulation
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Review of Pacific Basin financial markets and policies
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30 Jahre Fachhochschule der Deutschen Bundesbank : Festschrift
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Acta Universitatis Danubius / Oeconomica
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
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Cogent business & management
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ECONIS (ZBW)
15
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1
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:
2
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
Saved in:
3
The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter
;
Novotny-Farkas, Zoltán
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 392-429
Persistent link: https://www.econbiz.de/10011655626
Saved in:
4
Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian
;
Causholli, Monika
;
Khan, Urooj
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
Saved in:
5
Recognition versus disclosure : evidence from fair value of investment property
Israeli, Doron
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1457-1503
Persistent link: https://www.econbiz.de/10011396641
Saved in:
6
Fair value accounting : information or confusion for financial markets?
Magnan, Michel
;
Menini, Andrea
;
Parbonetti, Antonio
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
Saved in:
7
Preserving amortized costs within a fair-value-accounting framework : reclassification of gains and losses on available-for-sale securities upon realization
Dong, Minyue
;
Ryan, Stephen G.
;
Zhang, Xiao-jun
- In:
Review of accounting studies
19
(
2014
)
1
,
pp. 242-280
Persistent link: https://www.econbiz.de/10010347387
Saved in:
8
Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights"
Hendricks, Bradley E.
;
Shakespeare, Catherine
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 859-867
Persistent link: https://www.econbiz.de/10010200041
Saved in:
9
The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights
Altamuro, Jennifer
;
Zhang, Haiwen
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 833-858
Persistent link: https://www.econbiz.de/10010200043
Saved in:
10
A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
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