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  • Search: subject_exact:"Fair value accounting"
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Year of publication
Subject
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Fair value accounting 1,596 Fair-Value-Bilanzierung 1,556 IFRS 956 Bilanzielle Bewertung 322 Accounting valuation 321 Financial crisis 178 Finanzkrise 173 Bank 170 Rechnungswesen 149 Accounting 148 USA 137 United States 136 Germany 134 Deutschland 133 Unternehmensbewertung 111 Theorie 110 Firm valuation 108 Theory 108 fair value accounting 104 Fair-Value-Bewertung 102 Financial audit 96 Wirtschaftsprüfung 96 Accounting standards 90 Corporate disclosure 89 Unternehmenspublizität 89 fair value 88 Bilanzierungsgrundsätze 87 Welt 85 World 81 Bilanzpolitik 78 Fair value 78 Accounting policy 76 Jahresabschluss 74 Financial statement 69 Derivat 65 Derivative 65 Balancing accounts 63 Bilanzierung 63 Bilanzrecht 57 International Financial Reporting Standards 57
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Online availability
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Free 408 Undetermined 355
Type of publication
All
Article 1,072 Book / Working Paper 625 Other 2
Type of publication (narrower categories)
All
Article in journal 851 Aufsatz in Zeitschrift 851 Aufsatz im Buch 159 Book section 159 Hochschulschrift 91 Graue Literatur 85 Non-commercial literature 85 Working Paper 81 Thesis 79 Arbeitspapier 72 Dissertation u.a. Prüfungsschriften 19 Conference paper 18 Konferenzbeitrag 18 Collection of articles of several authors 13 Sammelwerk 13 Mehrbändiges Werk 9 Multi-volume publication 9 research-article 9 Case study 5 Fallstudie 5 Aufsatzsammlung 4 Collection of articles written by one author 4 Sammlung 4 Handbook 2 Handbuch 2 Konferenzschrift 2 Accompanied by computer file 1 Article 1 Bibliografie enthalten 1 Bibliography included 1 Conference proceedings 1 Elektronischer Datenträger 1 Elektronischer Datenträger als Beilage 1 Guidebook 1 Lehrbuch 1 Nachschlagewerk 1 Ratgeber 1 Reference book 1 Systematic review 1 Textbook 1
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Language
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English 1,237 German 387 Undetermined 63 French 10 Czech 1 Dutch 1 Polish 1 Romanian 1
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Author
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Laux, Christian 23 Fiechter, Peter 15 Küting, Karlheinz 15 Landsman, Wayne R. 15 Leuz, Christian 15 Barth, Mary E. 14 Bischof, Jannis 13 Magnan, Michel 12 Ramanna, Karthik 12 Ryan, Stephen G. 12 Schildbach, Thomas 12 Novotny-Farkas, Zoltán 11 Palea, Vera 10 Sellhorn, Thorsten 10 Bieker, Marcus 9 Khan, Urooj 9 Schmidt, Martin 9 Yong, Kevin Ow 9 Bratten, Brian 8 Riedl, Edward J. 8 Bhat, Gauri 7 Daske, Holger 7 Renders, Annelies 7 Shakespeare, Catherine 7 Zülch, Henning 7 Amel-Zadeh, Amir 6 Biondi, Yuri 6 Cardao-Pito, Tiago 6 Gebhardt, Günther 6 Goncharov, Igor 6 Haaker, Andreas 6 Hachmeister, Dirk 6 Hodder, Leslie D. 6 Kutasovic, Paul R. 6 Lachmann, Maik 6 Linsmeier, Thomas J. 6 Riepe, Jan 6 Ronen, Joshua 6 Serafeim, George 6 Bieg, Hartmut 5
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Institution
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International Accounting Standards Board 7 Basel Committee on Banking Supervision 5 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 4 Verlag Dr. Kovač 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Center for Financial Studies 3 National Bureau of Economic Research 3 Springer Fachmedien Wiesbaden 3 C. D. Howe Institute 2 Deutsches Institut für Corporate Finance 2 Faculdade de Economia, Universidade do Porto 2 Université Paris-Dauphine (Paris IX) 2 Banco de España 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 Certified General Accountants Association of Canada - CGA 1 Europäische Zentralbank 1 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 1 Gottfried Wilhelm Leibniz Universität Hannover 1 HAL 1 Helmut-Schmidt-Universität 1 Informatiecentrum voor het Bedrijfsrevisoraat <Brügge> 1 Közgazdaság-tudományi Intézet, Közgazdaság- és Regionális Tudományi Kutatóközpont 1 Ludwig-Maximilians-Universität München 1 Nationale Bank van België/Banque national de Belqique (BNB) 1 Networks Financial Institute, Scott College of Business 1 Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI) 1 Schmalenbach-Gesellschaft für Betriebswirtschaft / Arbeitskreis Immaterielle Werte im Rechnungswesen 1 School of Economics and Business Administration, University of Navarra 1 Shaker Verlag 1 Sonderforschungsbereich 649: Ökonomisches Risiko, Wirtschaftswissenschaftliche Fakultät 1 Springer International Publishing 1 Tilburg University, Center for Economic Research 1 Universität Duisburg-Essen 1 Université Paris-Dauphine 1
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 39 The accounting review : a publication of the American Accounting Association 32 IRZ : Zeitschrift für internationale Rechnungslegung 26 Review of accounting studies 23 Journal of accounting & economics 22 The Routledge companion to fair value and financial reporting 22 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 20 WPg : Kompetenz schafft Vertrauen 17 Abacus : a journal of accounting, finance and business studies 16 Advances in accounting : a research annual 15 Betriebswirtschaftliche Forschung und Praxis : BFuP 15 Journal of accounting research 13 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 11 Der Betrieb 11 Issues in accounting education 11 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 11 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 9 Accounting horizons : a quarterly publication of the American Accounting Association 9 International journal of critical accounting : IJCA 9 SpringerLink / Bücher 9 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 The international journal of accounting : TIJA 8 Accounting perspectives : a journal of The Canadian Academic Accounting Association 7 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 7 Journal of accounting, auditing & finance 7 Journal of accounting, auditing & finance : JAAF 7 Journal of business finance & accounting : JBFA 7 Accounting, Economics, and Law : AEL ; a convivium 6 Australian accounting review 6 Betriebs-Berater : BB 6 CFS working paper series 6 Critical perspectives on accounting : an international journal for social and organizational accountability 6 Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung 6 European accounting review 6 European financial and accounting journal : EFAJ 6 International journal of managerial and financial accounting 6 Journal of business economics : JBE 6 Journal of international accounting research 6
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Source
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ECONIS (ZBW) 1,572 RePEc 75 USB Cologne (EcoSocSci) 28 EconStor 10 Other ZBW resources 10 BASE 4
Showing 1 - 10 of 1,699
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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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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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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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Prevalence of Fisher's theory in mainstream accounting and economic research
Cardao-Pito, Tiago - In: Accounting history : journal of the Accounting History … 28 (2023) 2, pp. 312-337
Persistent link: https://www.econbiz.de/10014291992
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Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era : Jordanian financial business evidence
Alharasis, Esraa Esam; Alidarous, Manal; Alkhwaldi, Abeer F. - In: Cogent business & management 10 (2023) 2, pp. 1-31
This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary...
Persistent link: https://www.econbiz.de/10014503284
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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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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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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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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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Level 3 income and CEO cash compensation in the financial industry
Young, Chaur-Shiuh; Tsai, Liu-Ching; Hsu, Hui-Wen - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 568-588
Persistent link: https://www.econbiz.de/10014584622
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