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~language:"eng"
~subject:"Accounting policy"
~subject:"Fair value"
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Accounting policy
Fair value
Fair-Value-Bilanzierung
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ECONIS (ZBW)
132
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1
Are business valuators biased? : a psychological perspective on the causes of valuation disputes
Broekema, Marc J. R.
;
Strohmaier, Niek
;
Adriaanse, Jan A. A.
- In:
The journal of behavioral finance : a publication of …
23
(
2022
)
1
,
pp. 23-42
Persistent link: https://www.econbiz.de/10012802009
Saved in:
2
A note on auditing fair value of investment properties : practice briefing
Nordlund, Bo
;
Lorentzon, Johan
;
Lind, Hans
- In:
Journal of property investment & finance
40
(
2022
)
1
,
pp. 108-115
Persistent link: https://www.econbiz.de/10012990469
Saved in:
3
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
Saved in:
4
Outlining commitment and resistance to dominant accounting paradigms
Van Zijl, Wayne
;
Maroun, Warren
- In:
Research handbook on financial accounting
,
(pp. 172-184)
.
2024
Persistent link: https://www.econbiz.de/10014475631
Saved in:
5
The temporalities of financialized accounting
Leaver, Adam
- In:
Handbook of accounting in society
,
(pp. 45-57)
.
2024
Persistent link: https://www.econbiz.de/10014576854
Saved in:
6
Do fair value measurements affect accounting-based earnings quality? : a literature review with a focus on corporate governance as moderator
Thesing, Johannes
;
Velte, Patrick
- In:
Journal of business economics : JBE
91
(
2021
)
7
,
pp. 965-1004
Persistent link: https://www.econbiz.de/10012617785
Saved in:
7
Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas
;
Mättö, Markus
;
Ojala, Hannu
- In:
Nordic journal of business : NJB
70
(
2021
)
3
,
pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
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8
Fair value information and regulatory capital management using financial asset reclassification by Korean insurers
Lee, Eugenia Y.
;
Kim, Young Jun
;
Lee, Sangyoon
- In:
Finance research letters
56
(
2023
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014473657
Saved in:
9
The impacts of regulation regime changes on ChiNext IPOs : effects of 2013 and 2020 reforms on initial return, fair value and overreaction
Deng, Qi
;
Dai, Lunge
;
Yang, Zixin
;
Zhou, Zhong-guo
; …
- In:
International review of financial analysis
89
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014467065
Saved in:
10
A critical review of the fair value of land in Kerala, India
Binoy, B. V.
;
Naseer, M. A.
;
Anil Kumar, P. P.
- In:
Property management
41
(
2023
)
2
,
pp. 295-307
Persistent link: https://www.econbiz.de/10014266918
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