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~subject:"Accounting standards"
~subject:"Fair value"
~type:"article"
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Search: subject_exact:"Fair-Value-Bilanzierung"
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Accounting standards
Fair value
Fair-Value-Bilanzierung
1,004
Fair value accounting
1,003
IFRS
655
Accounting valuation
209
Bilanzielle Bewertung
209
Financial crisis
103
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fair value
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fair value accounting
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Ramanna, Karthik
5
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3
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2
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2
Du, Ning
2
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2
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2
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2
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2
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1
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Review of accounting studies
8
European financial and accounting journal : EFAJ
6
Journal of accounting & economics
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
4
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
4
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3
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
2
Eurasian economic perspectives : proceedings of the 26th and 27th Eurasia Business and Economics Society Conferences
2
International journal of critical accounting : IJCA
2
International journal of disclosure and governance
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Journal of accounting and public policy
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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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Accounting, Economics, and Law : AEL ; a convivium
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Analele Universitătii Dunărea de Jos Galaţi
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Asian review of accounting
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China journal of accounting research : CJAR
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Corporate governance : international journal of business in society
1
Corporate governance : the international journal for effective board performance
1
Critical perspectives on accounting : an international journal for social and organizational accountability
1
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
Die Betriebswirtschaft : DBW
1
European journal of management and business economics : EJM&BE
1
Facta Universitatis / Series economics and organization / University of Niš
1
Finance research letters
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Handbook of accounting in society
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IRZ : Zeitschrift für internationale Rechnungslegung
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Information for efficient decision making : big data, blockchain and relevance
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ECONIS (ZBW)
124
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1
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:
2
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:
3
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:
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
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
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
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:
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 role of auditing firms in the implementation of new accounting standards : evidence from China
Fang, Xingtong
;
He, Kaigang
;
Mei, Beilei
;
Ye, Jianfang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 541-569
Persistent link: https://www.econbiz.de/10014307476
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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