Narrow search
Showing 1 - 10 of 34,707
Cover Image
Evidence of ex-dividend trading by investor tax category
Felixson, Karl; Liljeblom, Eva - In: The European journal of finance 14 (2008) 1/2, pp. 1-21
Persistent link: https://www.econbiz.de/10003744666
Cover Image
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
Cover Image
Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...
Persistent link: https://www.econbiz.de/10009765358
Cover Image
Accounting for financial instruments
Butler, Cormac - 2009
Persistent link: https://www.econbiz.de/10003770387
Cover Image
Fair value accounting for financial instruments : some implications for bank regulation
Landsman, Wayne R. - 2006
Persistent link: https://www.econbiz.de/10003376646
Cover Image
Fair value accounting for financial instruments : an historical perspective
Strouhal, Jirí; Bonaci, Carmen Giorgiana; Matis, Dumitru - In: International advances in economic research : IAER ; an … 15 (2009) 4, pp. 490-491
Persistent link: https://www.econbiz.de/10003935140
Cover Image
The critical aspect on using fair value for financial instruments
Oncioiu, Ionica; Oncioiu, Florin Razvan - In: Acta Universitatis Danubius / Oeconomica (2009) 1, pp. 92-100
Persistent link: https://www.econbiz.de/10003940364
Cover Image
Fair value accounting, financial economics and the transformation of reliability
Power, Michael - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 197-210
Persistent link: https://www.econbiz.de/10003992927
Cover Image
Accounting for financial instruments in accordance with IFRS
Lof, Michiel van der; Laan, Peter - In: Derivatives & financial instruments 12 (2010) 2, pp. 3-10
Persistent link: https://www.econbiz.de/10008655695
Cover Image
Fair valuing credit: how the credit component must now be measured for derivative fair values
Okochi, Jiro - In: Journal of corporate treasury management : the official … 2 (2008/09) 3, pp. 199-204
Persistent link: https://www.econbiz.de/10003877046