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  • Search: subject:"fair value"
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Year of publication
Subject
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Fair value accounting 1,596 Fair-Value-Bilanzierung 1,558 IFRS 998 Bilanzielle Bewertung 329 Accounting valuation 324 fair value 282 Fair value 213 Financial crisis 188 Finanzkrise 181 Accounting 179 Bank 178 Rechnungswesen 164 Germany 139 Deutschland 138 USA 138 United States 137 Fair-Value-Bewertung 120 Theorie 120 Unternehmensbewertung 119 Theory 116 Firm valuation 111 Accounting standards 106 fair value accounting 104 Wirtschaftsprüfung 100 Financial audit 99 Welt 90 Corporate disclosure 89 Unternehmenspublizität 89 Bilanzierungsgrundsätze 87 World 83 Accounting policy 80 Bilanzpolitik 80 Fair Value 76 Jahresabschluss 74 Financial statement 69 Bilanzierung 68 International Financial Reporting Standards 67 Derivat 66 Derivative 65 Balancing accounts 64
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Online availability
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Free 684 Undetermined 475
Type of publication
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Article 1,447 Book / Working Paper 765 Other 10
Type of publication (narrower categories)
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Article in journal 957 Aufsatz in Zeitschrift 957 Aufsatz im Buch 161 Book section 161 Working Paper 104 Hochschulschrift 98 Graue Literatur 97 Non-commercial literature 97 Thesis 87 Arbeitspapier 81 research-article 46 Article 25 Dissertation u.a. Prüfungsschriften 19 Conference paper 18 Konferenzbeitrag 18 Collection of articles of several authors 14 Sammelwerk 14 Mehrbändiges Werk 9 Multi-volume publication 9 Case study 5 Fallstudie 5 Aufsatzsammlung 4 Collection of articles written by one author 4 Konferenzschrift 4 Sammlung 4 Conference proceedings 2 Handbook 2 Handbuch 2 Research Report 2 Accompanied by computer file 1 Bibliografie enthalten 1 Bibliographie 1 Bibliography included 1 Elektronischer Datenträger 1 Elektronischer Datenträger als Beilage 1 Guidebook 1 Lehrbuch 1 Nachschlagewerk 1 Ratgeber 1 Reference book 1
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Language
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English 1,432 German 461 Undetermined 300 French 14 Spanish 5 Lithuanian 4 Romanian 2 Czech 1 Italian 1 Dutch 1 Polish 1 Portuguese 1 Turkish 1
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Author
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Laux, Christian 24 Leuz, Christian 16 Fiechter, Peter 15 Küting, Karlheinz 15 Landsman, Wayne R. 15 Zwirner, Christian 15 Barth, Mary E. 14 Bischof, Jannis 14 Ramanna, Karthik 13 Ryan, Stephen G. 13 Magnan, Michel 12 Schildbach, Thomas 12 Sellhorn, Thorsten 12 Novotny-Farkas, Zoltán 11 Schmidt, Martin 11 Bonaci, Carmen Giorgiana 10 Palea, Vera 10 Riedl, Edward J. 10 Bieker, Marcus 9 Biondi, Yuri 9 Khan, Urooj 9 Yong, Kevin Ow 9 Bratten, Brian 8 Dvořáková, Dana 8 Hachmeister, Dirk 8 Renders, Annelies 8 Shakespeare, Catherine 8 Ben Hamida, Nessrine 7 Bhat, Gauri 7 Daske, Holger 7 Deaconu, Adela 7 Haaker, Andreas 7 Linsmeier, Thomas J. 7 Oncioiu, Ionica 7 Riepe, Jan 7 Serafeim, George 7 Vomáčková, Hana 7 Zülch, Henning 7 Amel-Zadeh, Amir 6 Bahaji, Hamza 6
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Institution
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Université Paris-Dauphine (Paris IX) 23 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 17 International Accounting Standards Board 8 HAL 7 Directorate for Financial, Fiscal and Enterprises Affairs, Organisation de Coopération et de Développement Économiques (OCDE) 6 Basel Committee on Banking Supervision 5 Verlag Dr. Kovač 5 Bank for International Settlements (BIS) 4 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 4 Lithuanian University of Agriculture 4 Springer Fachmedien Wiesbaden 4 Center for Financial Studies 3 EconWPA 3 Faculdade de Economia, Universidade do Porto 3 National Bureau of Economic Research 3 Université Paris-Dauphine 3 C. D. Howe Institute 2 Deutsches Institut für Corporate Finance 2 Frankfurt School of Finance and Management 2 de Nederlandsche Bank 2 Associated Chambers of Commerce and Industry of India 1 Banco de España 1 Bank von Japan 1 Booth, Richard A., Marbury Research Professor of Law 1 Brussels European and Global Economic Laboratory 1 C.E.P.R. Discussion Papers 1 Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 1 Centre d'Économie de la Sorbonne, Université Paris 1 (Panthéon-Sorbonne) 1 Centre for Financial Research <Köln> 1 Certified General Accountants Association of Canada - CGA 1 Department of Economics and Accounting, College of the Holy Cross 1 Deutsche Bank Research 1 Deutsche Bundesbank 1 Dipartimento di Management, Università Ca' Foscari Venezia 1 Dipartimento di Scienze Economiche e Aziendali, Università degli Studi di Pavia 1 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 1 Erasmus Research Institute of Management (ERIM), Erasmus Universiteit Rotterdam 1 European Central Bank 1 Europäische Zentralbank 1 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 1
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Published in...
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IRZ : Zeitschrift für internationale Rechnungslegung 70 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 47 The accounting review : a publication of the American Accounting Association 35 Review of accounting studies 23 Journal of accounting & economics 22 The Routledge companion to fair value and financial reporting 22 WPg : Kompetenz schafft Vertrauen 22 Economics Papers from University Paris Dauphine 21 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 20 Ovidius University Annals, Economic Sciences Series 19 Abacus : a journal of accounting, finance and business studies 17 MPRA Paper 17 Advances in accounting : a research annual 15 Betriebswirtschaftliche Forschung und Praxis : BFuP 15 Annals of Faculty of Economics 14 Journal of accounting research 14 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 12 Issues in accounting education 12 Der Betrieb 11 European Financial and Accounting Journal 11 International journal of critical accounting : IJCA 11 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 11 SpringerLink / Bücher 11 Accounting horizons : a quarterly publication of the American Accounting Association 10 Český finanční a účetní časopis 10 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 9 Journal of accounting, auditing & finance : JAAF 9 Accounting and Finance 8 Accounting forum : advancing the interdisciplinary and global connection of accounting research 8 Auditing : a journal of practice & theory 8 Journal of accounting and public policy 8 Review of Accounting and Finance 8 The international journal of accounting : TIJA 8 Accounting perspectives : a journal of The Canadian Academic Accounting Association 7 Behavioral research in accounting 7 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 7 Journal of accounting, auditing & finance 7 Journal of business finance & accounting : JBFA 7 Managerial Auditing Journal 7 Managerial Finance 7
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Source
All
ECONIS (ZBW) 1,703 RePEc 349 Other ZBW resources 53 EconStor 50 USB Cologne (EcoSocSci) 42 BASE 20 USB Cologne (business full texts) 5
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Showing 1 - 10 of 2,222
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Fair value estimates for illiquid cryptocurrency
Zhang, Guangyue; Sannella, Alexander J.; Brennan, Gerard; … - In: International journal of accounting information systems 54 (2024), pp. 1-13
Persistent link: https://www.econbiz.de/10015072622
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Classification and measurement under IFRS 9 : a commentary and suggestions for future research
Kvaal, Erlend; Löw, Edgar; Novotny-Farkas, Zoltán; … - In: Accounting in Europe 21 (2024) 2, pp. 154-175
Persistent link: https://www.econbiz.de/10015048794
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The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments : evidence from European Banks
Di Martino, G.; Miglietta, F.; Potì, V. - In: Research in international business and finance 71 (2024), pp. 1-17
Persistent link: https://www.econbiz.de/10015062566
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The effect of key audit matters and management disclosures on auditors’ judgements and decisions : An exploratory study
Ma, Jin; Coram, Paul; Troshani, Indrit - In: The British accounting review 56 (2024) 2, pp. 1-17
Persistent link: https://www.econbiz.de/10015062216
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A "distributional apparatus" for real estate : fair value accounting and the assetization of UK property
Goulding, Richard; Haslam, Colin; Leaver, Adam; Silver, … - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-15
Persistent link: https://www.econbiz.de/10015066961
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Fair value and corporate taxation : out through the door, back through the window?
Martins, António; Sá, Cristina; Taborda, Daniel - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 479-499
Persistent link: https://www.econbiz.de/10014369693
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CEO, CFO, and board attributes' effect on fair value agriculture disclosure
Zaimah Abdullah; Qaderi, Sumaia Ayesh; Ariffin, … - In: Cogent business & management 10 (2023) 3, pp. 1-29
examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value … agriculture disclosure (FVAD), consequently proposing a standardized fair value disclosure model that could help agricultural …
Persistent link: https://www.econbiz.de/10014505864
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Assessing banks' resilience : a complementary approach to stress testing using fair values from banks' financial statements
Dao, Trang H.; Pugliese, Amedeo; Ronen, Joshua - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1206-1239
Persistent link: https://www.econbiz.de/10014362764
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Auditors' use of in-house specialists
Zimmerman, Aleksandra B.; Barr-Pulliam, Dereck; Lee, … - In: Journal of accounting research 61 (2023) 4, pp. 1363-1418
Persistent link: https://www.econbiz.de/10014364679
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Asset reclassifications and bank recapitalization during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - In: Management science : journal of the Institute for … 69 (2023) 1, pp. 75-100
Persistent link: https://www.econbiz.de/10014288434
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