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~isPartOf:"The accounting review : a publication of the American Accounting Association"
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Fair Value-Bewertung im IFRS-A...
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Barth, Mary E.
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The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
38
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ECONIS (ZBW)
98
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1
Do financial statement users judge relevance based on properties of reliability?
Kadous, Kathryn
;
Koonce, Lisa
;
Thayer, Jane M.
- In:
The accounting review : a publication of the American …
87
(
2012
)
4
,
pp. 1335-1356
Persistent link: https://www.econbiz.de/10009581389
Saved in:
2
A convenient scapegoat : fair value accounting by commercial banks during the financial crisis
Badertscher, Brad A.
;
Burks, Jeffrey J.
;
Easton, Peter D.
- In:
The accounting review : a publication of the American …
87
(
2012
)
1
,
pp. 59-90
Persistent link: https://www.econbiz.de/10009506471
Saved in:
3
Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu
;
Mao, Connie X.
;
Upadhyay, Arun D.
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
Saved in:
4
Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?
Blankespoor, Elizabeth
;
Linsmeier, Thomas J.
;
Petroni, …
- In:
The accounting review : a publication of the American …
88
(
2013
)
4
,
pp. 1143-1177
Persistent link: https://www.econbiz.de/10009785606
Saved in:
5
The market pricing of other-than-temporary impairments
Badertscher, Brad A.
;
Burks, Jeffrey J.
;
Easton, Peter D.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 811-838
Persistent link: https://www.econbiz.de/10010408026
Saved in:
6
Fair value of earnouts : valuation uncertainty or managerial opportunism?
Ferguson, Andrew
;
Hu, Wei
;
Lam, Peter
- In:
The accounting review : a publication of the American …
99
(
2024
)
3
,
pp. 141-167
Persistent link: https://www.econbiz.de/10014536453
Saved in:
7
Are level 3 fair value remeasurements useful? : evidence from ASC 820 rollforward disclosures
Fiechter, Peter
;
Novotny-Farkas, Zoltán
;
Renders, Annelies
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 301-323
Persistent link: https://www.econbiz.de/10013419010
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8
Fair value accounting for liabilities and own credit risk
Barth, Mary E.
;
Hodder, Leslie D.
;
Stubben, Stephen R.
- In:
The accounting review : a publication of the American …
83
(
2008
)
3
,
pp. 629-664
Persistent link: https://www.econbiz.de/10003730130
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9
Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms
Song, Chang Joon
;
Thomas, Wayne B.
;
Yi, Han
- In:
The accounting review : a publication of the American …
85
(
2010
)
4
,
pp. 1375-1410
Persistent link: https://www.econbiz.de/10008652038
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10
Predicting credit losses : loan fair values versus historical costs
Cantrell, Brett W.
;
McInnis, John
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
89
(
2014
)
1
,
pp. 147-176
Persistent link: https://www.econbiz.de/10010256779
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