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The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights
Altamuro, Jennifer; Zhang, Haiwen - In: Review of accounting studies 18 (2013) 3, pp. 833-858
Persistent link: https://www.econbiz.de/10010200043
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A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J. - In: Review of accounting studies 18 (2013) 3, pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
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Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.; Nikolaev, Valeri V. - In: Review of accounting studies 18 (2013) 3, pp. 734-775
Persistent link: https://www.econbiz.de/10010200097
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Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian; Causholli, Monika; Khan, Urooj - In: Review of accounting studies 21 (2016) 1, pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
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Asset use and the relevance of fair value measurement : evidence from IAS 41
Huffman, Adrienna - In: Review of accounting studies 23 (2018) 4, pp. 1274-1314
Persistent link: https://www.econbiz.de/10011936524
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Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights"
Hendricks, Bradley E.; Shakespeare, Catherine - In: Review of accounting studies 18 (2013) 3, pp. 859-867
Persistent link: https://www.econbiz.de/10010200041
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Fair value and audit fees
Goncharov, Igor; Riedl, Edward J.; Sellhorn, Thorsten - In: Review of accounting studies 19 (2014) 1, pp. 210-241
Persistent link: https://www.econbiz.de/10010347391
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Fair value accounting : information or confusion for financial markets?
Magnan, Michel; Menini, Andrea; Parbonetti, Antonio - In: Review of accounting studies 20 (2015) 1, pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
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Does it matter who serves on the Financial Accounting Standards Board? : Bob Herz’s resignation and fair value accounting for loans
Jiang, John Xuefeng; Wang, Isabel Yanyan; Xie, Yuan - In: Review of accounting studies 20 (2015) 1, pp. 371-394
Persistent link: https://www.econbiz.de/10010503368
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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