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~subject:"Fair value accounting"
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Fair value accounting
Value relevance
293
value relevance
263
IFRS
210
Share price
90
Börsenkurs
88
Accounting valuation
81
Bilanzielle Bewertung
81
Firm value
81
Unternehmenswert
80
Gewinn
70
Profit
70
Accounting
69
Rechnungswesen
64
Corporate disclosure
60
Unternehmenspublizität
59
Accounting policy
57
Bilanzpolitik
57
Informationswert
54
Information value
53
Accounting standards
50
Value-relevance
45
Value Relevance
41
Bilanzierungsgrundsätze
39
Corporate governance
39
Capital income
37
Fair-Value-Bilanzierung
37
Kapitaleinkommen
37
Firm valuation
35
Unternehmensbewertung
35
Corporate Governance
34
Earnings
30
accounting information
29
value-relevance
29
Bank
27
Nachhaltigkeit
27
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27
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25
EU countries
25
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25
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4
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3
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39
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3
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Palea, Vera
3
Siekkinen, Jimi
3
Bricker, Robert
2
Chandar, Nandini
2
Kabir, Humayun
2
Mehnaz, Laura
2
Rahman, Asheq
2
Zhang, Guohua
2
Adwan, Sami
1
Ahn, Jaehan
1
Alhaj-Ismail, Alaa
1
Alhusaini, Walid
1
Baboukardos, Diogenis
1
Beisland, Leif Atle
1
Beltratti, Andrea
1
Bhuiyan, Md. Borhan Uddin
1
Bosch, Patrick
1
Carvalho, L. Nelson G.
1
Casta, Jean-François
1
Chen, Shaw-kuan
1
Chiqueto, Fernando
1
Chong, Lee Lee
1
Chourou, Lamia
1
Chung, Sung Gon
1
Cimini, Riccardo
1
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1
Du, Hui
1
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1
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1
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1
Fu, Chung-jen
1
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1
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1
Habib, Ahsan
1
Himanshu
1
Hoitash, Rani
1
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1
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1
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1
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1
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
3
Journal of Financial Reporting and Accounting
2
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2
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2
The accounting review : a publication of the American Accounting Association
2
The international journal of accounting : TIJA
2
Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
1
Asian review of accounting
1
ESMT working paper
1
Estudios de economía aplicada : revista promovida por Asepelt, Asociación de Economía Aplicada
1
International journal of accounting and finance
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
International journal of banking, accounting and finance
1
International journal of critical accounting : IJCA
1
International journal of emerging markets
1
International journal of monetary economics and finance : IJMEF
1
Journal of Asia Pacific business
1
Journal of accounting, auditing & finance : JAAF
1
Journal of applied accounting research
1
Journal of business ethics : JBE
1
Journal of contemporary accounting & economics
1
Journal of financial reporting & accounting : JFRA
1
Journal of industrial engineering and management : JIEM
1
Journal of international accounting auditing & taxation
1
Journal of management & governance
1
Managerial auditing journal
1
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1
Pacific-Basin finance journal
1
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1
Research in accounting regulation
1
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas
1
The European accounting review
1
Vision : the journal of business perspective
1
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1
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ECONIS (ZBW)
37
RePEc
3
Other ZBW resources
2
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1
Covenant violation concern and investors' pricing of Level 3 fair value adjustments
Mehnaz, Laura
;
Rahman, Asheq
;
Kabir, Humayun
- In:
Journal of contemporary accounting & economics
19
(
2023
)
3
,
pp. 1-21
Persistent link: https://www.econbiz.de/10014483037
Saved in:
2
Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities
Chung, Sung Gon
;
Lee, Cheol
;
Lobo, Gerald J.
;
Yong, Kevin Ow
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 833-856
Persistent link: https://www.econbiz.de/10014382690
Saved in:
3
Value-relevance
of reported changes in fair values and measurement-related fair value disclosures : evidence from the Australian real estate industry
Pinprapa Sangchan
;
Bhuiyan, Md. Borhan Uddin
;
Habib, Ahsan
- In:
Asian review of accounting
30
(
2022
)
1
,
pp. 121-151
Persistent link: https://www.econbiz.de/10013164295
Saved in:
4
Fair value measurement,
value
relevance
and economic development : adoption evidence of China's listed firms
Zhang, Guohua
;
Qu, Xiaohui
- In:
Asia-Pacific journal of accounting & economics : …
29
(
2022
)
4
,
pp. 849-865
Persistent link: https://www.econbiz.de/10013329559
Saved in:
5
Relevance of supplementary fair value disclosures under market uncertainty : effects on audit fees and investors' pricing
Mehnaz, Laura
;
Rahman, Asheq
;
Kabir, Humayun
- In:
Managerial auditing journal
37
(
2022
)
7
,
pp. 819-849
Persistent link: https://www.econbiz.de/10013407314
Saved in:
6
The relevance of fair value after the adoption of IFRS 13 : fair value measurement and the role of audit committee
Rizki, Atika
;
Mita, Aria Farah
- In:
International journal of monetary economics and finance …
14
(
2021
)
4
,
pp. 297-305
Persistent link: https://www.econbiz.de/10012613316
Saved in:
7
The impact of legal efficacy on
value
relevance
of the three-level fair value measurement hierarchy
Liao, Lin
;
Yao, Daifei
;
Kang, Helen
;
Morris, Richard D.
- In:
Pacific-Basin finance journal
59
(
2020
),
pp. 1-20
Persistent link: https://www.econbiz.de/10012231292
Saved in:
8
Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu
;
Jatinder P. Singh
;
Kumar, Ashwani
- In:
Vision : the journal of business perspective
24
(
2020
)
3
,
pp. 330-344
Persistent link: https://www.econbiz.de/10012287440
Saved in:
9
Auditor task-specific expertise : the case of fair value accounting
Ahn, Jaehan
;
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 1-32
Persistent link: https://www.econbiz.de/10012254204
Saved in:
10
Fair value accounting and
value
relevance
of equity book value and net income for European financial firms during the crisis
Adwan, Sami
;
Alhaj-Ismail, Alaa
;
Girardone, Claudia
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
Saved in:
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