Narrow search
Showing 1 - 10 of 74
Cover Image
Recognition versus disclosure of fair values
Müller, Maximilian André; Riedl, Edward J.; Sellhorn, … - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464
Cover Image
Accounting comparability and the accuracy of peer-based valuation models
Young, Steven; Zeng, Yachang - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2571-2601
Persistent link: https://www.econbiz.de/10011414553
Cover Image
Mandatory financial reporting and voluntary disclosure : the effect of mandatory IFRS adoption on management forecasts
Li, Xi; Yang, Holly I. - In: The accounting review : a publication of the American … 91 (2016) 3, pp. 933-953
Persistent link: https://www.econbiz.de/10011504171
Cover Image
The "big" consequences of IFRS : how and when does the adoption of IFRS benefit global accounting firms?
Wieczynska, Maria - In: The accounting review : a publication of the American … 91 (2016) 4, pp. 1257-1283
Persistent link: https://www.econbiz.de/10011520941
Cover Image
Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
Cover Image
Interaction between accounting standards and monetary policy : the effect of SFAS 115
Meder, Anthony A. - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 2031-2056
Persistent link: https://www.econbiz.de/10011375876
Cover Image
The impact of SEC disclosure monitoring on the uncertainty of fair value estimate
Bens, Daniel A.; Cheng, Mei; Neamtiu, Monica - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 349-375
Persistent link: https://www.econbiz.de/10011458928
Cover Image
Cross-border financing by the industrial sector increases competition in the domestic banking sector
Jayaraman, Sudarshan; Kothari, S. P. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 535-558
Persistent link: https://www.econbiz.de/10011458964
Cover Image
The impact of benchmark set composition on auditors' Level 3 fair value judgments
Bhattacharjee, Sudip; Moreno, Kimberly K.; Wright, Nicole S. - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 91-108
Persistent link: https://www.econbiz.de/10012134978
Cover Image
Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj; Ryan, Stephen G.; Varma, Abhishek - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 285-307
Persistent link: https://www.econbiz.de/10012135002