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The economic consequences of extending the use of fair value accounting in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - In: Journal of accounting & economics 62 (2016) 2/3, pp. 183-203
Persistent link: https://www.econbiz.de/10011622185
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The economic consequences of extending the use of fair value accounting in regulatory capital calculations : a discussion
Laux, Christian - In: Journal of accounting & economics 62 (2016) 2/3, pp. 204-208
Persistent link: https://www.econbiz.de/10011622186
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Accounting anomalies and fundamental analysis : an alternative view
Lewellen, Jonathan - In: Journal of accounting & economics 50 (2010) 2/3, pp. 455-466
Persistent link: https://www.econbiz.de/10008810000
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Conditionally conservative fair value measurements
Badia, Marc; Duro, Miguel; Penvala, Fernando; Ryan, … - In: Journal of accounting & economics 63 (2017) 1, pp. 75-98
Persistent link: https://www.econbiz.de/10011689381
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Strategic estimation of asset fair values
Hanley, Kathleen Weiss; Jagolinzer, Alan D.; Nikolova, … - In: Journal of accounting & economics 66 (2018) 1, pp. 25-45
Persistent link: https://www.econbiz.de/10011904755
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Optimal impairment rule
Göx, Robert F.; Wagenhofer, Alfred - In: Journal of accounting & economics 48 (2009) 1, pp. 2-16
Persistent link: https://www.econbiz.de/10003896905
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Estimation and empirical properties of a firm-year measure of accounting conservatism
Khan, Mozaffar; Watts, Ross L. - In: Journal of accounting & economics 48 (2009) 2/3, pp. 132-150
Persistent link: https://www.econbiz.de/10003909908
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On the use of instrumental variables in accounting research
Larcker, David F.; Rusticus, Tjomme O. - In: Journal of accounting & economics 49 (2010) 3, pp. 186-205
Persistent link: https://www.econbiz.de/10003962348
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Evidence on the determinants and economic consequences of delegated monitoring
Beatty, Anne; Liao, Scott; Weber, Joseph - In: Journal of accounting & economics 53 (2012) 3, pp. 555-576
Persistent link: https://www.econbiz.de/10009550243
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Earnings restatements and differential timeliness of accounting conservatism
Ettredge, Michael L.; Huang, Ying; Zhang, Weining - In: Journal of accounting & economics 53 (2012) 3, pp. 489-503
Persistent link: https://www.econbiz.de/10009550249