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Fair value accounting : epistemic commitment and resistance
Maroun, Warren; Van Zijl, Wayne - In: Accounting forum 46 (2022) 3, pp. 215-240
This study responds to calls for additional research on how accounting prescriptions are being operationalised with a … specific focus on fair value accounting by individual practitioners. Detailed interviews are carried out to evaluate how … accountants understand and resist fair value accounting. The nature of resistance is used to distinguish between proponents of …
Persistent link: https://www.econbiz.de/10013410686
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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
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Auswirkungen der Rechnungslegung auf das Rating von Unternehmen am Beispiel der Umstellung von HGB auf IFRS in der Automobilindustrie
Schneck, Ottmar; Schwarz, Dominik - In: Kredit- & Rating-Praxis : Zeitschrift der … 33 (2007) 2, pp. 18-23
Persistent link: https://www.econbiz.de/10003465817
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The relevance of IFRS to an emerging market : evidence from Greece
Ballas, Apostolos A.; Skoutela, Despina; Tzovas, Christos A. - In: Managerial finance 36 (2010) 11, pp. 931-948
Persistent link: https://www.econbiz.de/10008778163
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The impact of IFRS on the value relevance of earnings : evidence from the emerging market of Romania
Filip, Andrei - 2007
Persistent link: https://www.econbiz.de/10003576148
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Use of fair values in impairment testing
Woodward, Caroline - In: The Routledge companion to fair value and financial …, (pp. 385-391). 2007
Persistent link: https://www.econbiz.de/10003515037
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Zwischenberichterstattung : Bilanzierungs- und Bewertungsmethoden
Paix, Gerhard de la; Busch, Julia - In: IRZ : Zeitschrift für internationale Rechnungslegung 5 (2010) 9, pp. 367-369
Persistent link: https://www.econbiz.de/10008653902
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Fair value accounting vs. historical cost accounting
Jaijairam, Paul - In: Review of business information systems 17 (2013) 1, pp. 1-6
Persistent link: https://www.econbiz.de/10009726516