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Auditing challenging fair value measurements : evidence from the field
Cannon, Nathan H.; Bedard, Jean C. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 81-114
Persistent link: https://www.econbiz.de/10011741566
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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
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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
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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
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The effect of fair value versus historical cost reporting model on analyst forecast accuracy
Liang, Lihong; Riedl, Edward J. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1151-1177
Persistent link: https://www.econbiz.de/10010407928
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Private equity net asset values and future cash flows
Jenkinson, Tim; Landsman, Wayne R.; Rountree, Brian R.; … - In: The accounting review : a publication of the American … 95 (2020) 1, pp. 191-210
Persistent link: https://www.econbiz.de/10012163190
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Third-party source switches : objective valuation or fair value opinion shopping?
Koo, Minjae; Sivaramakrishnan, Konduru; Zhao, Yuping - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 405-433
Persistent link: https://www.econbiz.de/10014431557
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The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
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Value is in the eye of the beholder : the relative valuation roles of earnings and book value in merger pricing
Rabier, MaryJane R. - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 335-362
Persistent link: https://www.econbiz.de/10011817937
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Fundamentals-based risk measurement in valuation
Nekrasov, Alexander; Shroff, Pervin K. - In: The accounting review : a publication of the American … 84 (2009) 6, pp. 1983-2011
Persistent link: https://www.econbiz.de/10003919358