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Managerial discretion and the comparability of fair value estimates
Black, Jonathan; Chen, Jeff Zeyun; Cussatt, Marc - In: Journal of accounting and public policy 41 (2022) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10013207616
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IAS 39 reclassification choice and analyst earnings forecast properties
Lim, Chee Yeow; Lim, Chu Yeong; Lobo, Gerald J. - In: Journal of accounting and public policy 32 (2013) 5, pp. 342-356
Persistent link: https://www.econbiz.de/10009792096
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Non-performing loans and the cost of deleveraging : the Italian experience
Bolognesi, Enrica; Compagno, Cristiana; Miani, Stefano; … - In: Journal of accounting and public policy 39 (2020) 6, pp. 1-16
Persistent link: https://www.econbiz.de/10012420898
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Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks
López-Espinosa, Germán; Penalva, Fernando - In: Journal of accounting and public policy 42 (2023) 4, pp. 1-8
Persistent link: https://www.econbiz.de/10014485496
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Accounting for business combinations : do purchase price allocations matter?
Paugam, Luc; Astolfi, Pierre; Ramond, Olivier - In: Journal of accounting and public policy 34 (2015) 4, pp. 362-391
Persistent link: https://www.econbiz.de/10011377576
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The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.; Chung, Sung Gon; Yong, Kevin Ow - In: Journal of accounting and public policy 35 (2016) 4, pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
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Market reactions to policy deliberations on fair value accounting and impairment rules during the financial crisis of 2008 - 2009
Bowen, Robert M.; Khan, Urooj - In: Journal of accounting and public policy 33 (2014) 3, pp. 233-259
Persistent link: https://www.econbiz.de/10010401572
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Market pricing of banks' fair value assets reported under SFAS 157 since the 2008 financial crisis
Beng Wee Goh; Li, Dan; Ng, Jeffrey; Yong, Kevin Ow - In: Journal of accounting and public policy 34 (2015) 2, pp. 129-145
Persistent link: https://www.econbiz.de/10011292245
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Understanding accounting discretion in China : an analysis of fair value reporting for investment property
Chen, Chen; Lo, Kin; Tsang, Desmond; Zhang, Jing - In: Journal of accounting and public policy 39 (2020) 4, pp. 1-19
Persistent link: https://www.econbiz.de/10012296751
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Fair value disclosures of level three assets and credit ratings
Ayres, Douglas R. - In: Journal of accounting and public policy 35 (2016) 6, pp. 635-653
Persistent link: https://www.econbiz.de/10011668804