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"Fair value" accounting as the normative Fisherian phase of accounting
Cardao-Pito, Tiago; Ferreira, João Silva - In: Accounting history review 28 (2018) 3, pp. 149-179
Persistent link: https://www.econbiz.de/10011988200
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Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
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Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj; Ryan, Stephen G.; Varma, Abhishek - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
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Has goodwill accounting gone bad?
Li, Kevin K.; Sloan, Richard G. - In: Review of accounting studies 22 (2017) 2, pp. 964-1003
Persistent link: https://www.econbiz.de/10011690402
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The underlying concepts of the definition of a liability in financial reporting : a doctrinal research perspective
Coetsee, Daniël - In: South African journal of accounting research 35 (2021) 1, pp. 20-41
Persistent link: https://www.econbiz.de/10012384049
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Revaluation as a model of subsequent measurement of property, plant, and equipment : case of Croatia
Hladika, Mirjana; Gulin, Danimir; Bernat, Ivana - In: Croatian economic survey 23 (2021) 1, pp. 63-95
Persistent link: https://www.econbiz.de/10012626437
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Applying fair value accounting in making financial reports in Serbia
Aničić, Jugoslav; Jelić, Miloje A.; Prokopović, … - In: Ekonomika : međunarodni časopis za ekonomsku teoriju … 62 (2016) 4, pp. 167-173
Persistent link: https://www.econbiz.de/10011595683
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The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter; Novotny-Farkas, Zoltán - In: Review of accounting studies 22 (2017) 1, pp. 392-429
Persistent link: https://www.econbiz.de/10011655626
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Fair value accounting : epistemic commitment and resistance
Maroun, Warren; Van Zijl, Wayne - In: Accounting forum 46 (2022) 3, pp. 215-240
This study responds to calls for additional research on how accounting prescriptions are being operationalised with a … specific focus on fair value accounting by individual practitioners. Detailed interviews are carried out to evaluate how … accountants understand and resist fair value accounting. The nature of resistance is used to distinguish between proponents of …
Persistent link: https://www.econbiz.de/10013410686
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Investment and contagion tradeoffs between fair value and historical cost accounting
Acharya, Viral V.; Mukherjee, Saptarshi; Sundaram, … - 2021
Persistent link: https://www.econbiz.de/10013188619