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Fair value accounting vs. hist...
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Rechnungswesen
76
Accounting
74
IFRS
47
USA
23
Fair value accounting
22
Fair-Value-Bilanzierung
22
United States
22
Accounting valuation
21
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21
Accounting policy
20
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20
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18
Asymmetrische Information
18
Theorie
16
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16
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15
Bilanzierungsgrundsätze
15
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Armstrong, Christopher
5
Ball, Ray
5
Lang, Mark H.
5
Maffett, Mark
5
Watts, Ross L.
5
DeFond, Mark L.
4
Guay, Wayne R.
4
Kothari, S. P.
4
Li, Siqi
4
Magee, Robert P.
4
Ramanna, Karthik
4
Beatty, Anne
3
Bertomeu, Jeremy
3
Blacconiere, Walter G.
3
Christensen, Hans B.
3
Gao, Pingyang
3
Hung, Mingyi
3
Jiang, Xu
3
Johnson, Marilyn Frances
3
Lambert, Richard A.
3
Liao, Scott
3
Lys, Thomas
3
Shevlin, Terry
3
Skinner, Douglas J.
3
Weber, Joseph P.
3
Allen, Franklin
2
Barth, Mary E.
2
Beyer, Anne
2
Bhattacharya, Nilabhra
2
Black, Ervin L.
2
Bushman, Robert M.
2
Carletti, Elena
2
Chircop, Justin
2
Christensen, Theodore E.
2
Cohen, Daniel A.
2
Dechow, Patricia M.
2
Dhaliwal, Dan S.
2
Ferracuti, Elia
2
Frederickson, James R.
2
Fu, Renhui
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Conference on Accounting and Economics in the New Economy <2001>
1
John M. Olin Foundation
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Stephen M. Ross School of Business <Ann Arbor, Mich.>
1
Symposium on Accounting and the Theory of the Firm <1988>
1
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Journal of accounting & economics
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
412
Critical perspectives on accounting : an international journal for social and organizational accountability
330
Accounting, Auditing & Accountability Journal
311
IRZ : Zeitschrift für internationale Rechnungslegung
256
SpringerLink / Bücher
254
WPg : Kompetenz schafft Vertrauen
229
Accounting, auditing & accountability journal
225
Issues in accounting education
216
Der Betrieb
210
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
191
The accounting review : a publication of the American Accounting Association
174
Europäische Hochschulschriften / 5
158
Betriebs-Berater : BB
148
Journal of accounting education
148
Betriebswirtschaftliche Forschung und Praxis : BFuP
140
International journal of critical accounting : IJCA
140
The international journal of accounting : TIJA
140
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
135
Journal of business economics : JBE
130
The British accounting review : the journal of the British Accounting Association
128
Accounting horizons : a quarterly publication of the American Accounting Association
127
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
114
Lehrbuch
108
Journal of international accounting auditing & taxation
107
Abacus : a journal of accounting, finance and business studies
105
European accounting review
105
Journal of accounting and public policy
105
Springer eBook Collection
105
Journal of accounting & management information systems : JAMIS
102
Accounting forum : advancing the interdisciplinary and global connection of accounting research
99
Advances in accounting : a research annual
98
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
97
Journal of international accounting research
93
Accounting in Europe
92
Management accounting research
91
Australian accounting review
89
Journal of accounting & organizational change
89
Managerial Auditing Journal
87
International journal of accounting, auditing and performance evaluation : IJAAPE
85
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ECONIS (ZBW)
138
USB Cologne (EcoSocSci)
3
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1
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
Saved in:
2
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
Saved in:
3
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
Saved in:
4
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
Saved in:
5
Discussion of “implications for GAAP from an analysis of positive research in
accounting
”
Lambert, Richard A.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 287-295
Persistent link: https://www.econbiz.de/10008810014
Saved in:
6
Implications for GAAP from an analysis of positive research in
accounting
Kothari, S. P.
;
Ramanna, Karthik
;
Skinner, Douglas J.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 246-286
Persistent link: https://www.econbiz.de/10008810018
Saved in:
7
The effect of fair value
accounting
on the performance evaluation role of earnings
DeFond, Mark L.
;
Hu, Jinshuai
;
Hung, Mingyi
;
Li, Siqi
- In:
Journal of accounting & economics
70
(
2020
)
2/3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012494832
Saved in:
8
Discussion of "the effect of fair value
accounting
on the performance evaluation role of earnings"
Zhang, Ivy Xiying
;
Zhang, Yong
- In:
Journal of accounting & economics
70
(
2020
)
2/3
,
pp. 1-5
Persistent link: https://www.econbiz.de/10012494834
Saved in:
9
Panacea, Pandora's box, or placebo : feedback in bank mortgage-backed security holdings and fair value
accounting
Bhat, Gauri
;
Frankel, Richard
;
Martin, Xiumin
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 153-173
Persistent link: https://www.econbiz.de/10009406387
Saved in:
10
Discussion of "The implications of unverifiable fair-value
accounting
: evidence from the political economy of goodwill
accounting
"
Skinner, Douglas J.
- In:
Journal of accounting & economics
45
(
2008
)
2/3
,
pp. 282-288
Persistent link: https://www.econbiz.de/10003747419
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