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~isPartOf:"Review of accounting studies"
~isPartOf:"WPg : Kompetenz schafft Vertrauen"
~subject:"Accounting standards"
~subject:"Corporate disclosure"
~subject:"Mortgage"
~subject:"USA"
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Search: subject_exact:"Fair-Value-Bilanzierung"
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Fair value accounting
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Fair-Value-Bilanzierung
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Review of accounting studies
WPg : Kompetenz schafft Vertrauen
The accounting review : a publication of the American Accounting Association
9
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
8
Journal of accounting & economics
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International journal of critical accounting : IJCA
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Commercial lending review
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International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society
3
Journal of business finance & accounting : JBFA
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The Routledge companion to fair value and financial reporting
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Three essays on capital market effects of accounting information
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Working paper / National Bureau of Economic Research, Inc.
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Abacus : a journal of accounting, finance and business studies
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1
Voluntary fair value disclosures beyond SFAS 157's three-level estimates
Chung, Sung Gon
;
Beng Wee Goh
;
Ng, Jeffrey
;
Yong, Kevin Ow
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 430-468
Persistent link: https://www.econbiz.de/10011655636
Saved in:
2
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:
3
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:
4
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:
5
Do sophisticated investors use the information provided by the fair value of cash flow hedges?
Campbell, John L.
;
Downes, Jimmy F.
;
Schwartz, William …
- In:
Review of accounting studies
20
(
2015
)
2
,
pp. 934-975
Persistent link: https://www.econbiz.de/10011283630
Saved in:
6
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:
7
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:
8
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:
9
Evidence on the use of unverifiable estimates in required goodwill impairment
Ramanna, Karthik
;
Watts, Ross L.
- In:
Review of accounting studies
17
(
2012
)
4
,
pp. 749-780
Persistent link: https://www.econbiz.de/10009696495
Saved in:
10
Das IASB-Diskussionspapier "Reducing Complexity in Reporting Financial Instruments"
Schmidt, Martin
- In:
WPg : Kompetenz schafft Vertrauen
61
(
2008
)
14
,
pp. 643-650
Persistent link: https://www.econbiz.de/10003730691
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