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Accounting valuation
IFRS
10,719
Deutschland
2,558
Germany
2,292
Accounting standards
1,831
Bilanzierungsgrundsätze
1,815
Accounting
1,683
Rechnungswesen
1,670
Fair value accounting
1,595
Jahresabschluss
1,575
International Financial Reporting Standards
1,559
Fair-Value-Bilanzierung
1,557
Financial statement
1,457
Welt
1,216
World
1,207
Bilanzrecht
1,201
Accounting law
1,161
Bilanzierung
1,100
Balancing accounts
1,089
Rechnungslegung
951
USA
920
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882
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874
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823
Accounting policy
793
Konzernabschluss
747
International Accounting Standards
720
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719
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718
Consolidated financial statements
669
Unternehmenspublizität
622
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621
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472
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446
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442
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435
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434
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434
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413
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407
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492
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Zülch, Henning
15
Carlin, Tyrone M.
9
Finch, Nigel
9
Küting, Karlheinz
9
Laux, Christian
9
Lüdenbach, Norbert
9
Kümpel, Thomas
8
Leuz, Christian
8
Müller, Stefan
7
Landsman, Wayne R.
6
Moser, Ulrich
6
Schmidt, Martin
6
Baetge, Jörg
5
Ballwieser, Wolfgang
5
Beisland, Leif Atle
5
Bertl, Romuald
5
Rohatschek, Roman
5
Skinner, Douglas J.
5
Wüstemann, Jens
5
Barth, Mary E.
4
Ernstberger, Jürgen
4
Freiberg, Jens
4
Glaum, Martin
4
Haaker, Andreas
4
Hoffmann, Wolf-Dieter
4
Horton, Joanne
4
Kirsch, Hanno
4
Magnan, Michel
4
Novotny-Farkas, Zoltán
4
Penman, Stephen H.
4
Piepenburg, Peter
4
Rossmanith, Jonas
4
Serafeim, George
4
Wöhrmann, Arnt
4
Zhang, Guohua
4
Adwan, Sami
3
Alshehabi, Ahmad
3
Badertscher, Brad A.
3
Burks, Jeffrey J.
3
Cardao-Pito, Tiago
3
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Springer Fachmedien Wiesbaden
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2
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2
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2
Verlag Dr. Kovač
2
Brussels European and Global Economic Laboratory
1
Christian-Albrechts-Universität zu Kiel
1
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
1
Informatiecentrum voor het Bedrijfsrevisoraat <Brügge>
1
Josef Eul Verlag GmbH
1
Linde Verlag
1
National Bureau of Economic Research
1
Steinbeis-Stiftung für Wirtschaftsförderung
1
Technische Universität Clausthal
1
Universität Rostock / Wirtschafts- und Sozialwissenschaftliche Fakultät
1
Universität des Saarlandes
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
41
IRZ : Zeitschrift für internationale Rechnungslegung
25
Betriebs-Berater : BB
20
WPg : Kompetenz schafft Vertrauen
20
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
The accounting review : a publication of the American Accounting Association
14
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
Der Betrieb
12
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
8
Jahrbuch für Controlling und Rechnungswesen
8
Journal of international accounting auditing & taxation
8
PiR
8
Rechnungslegung und Wirtschaftsprüfung : RW
8
Review of accounting studies
8
The Routledge companion to fair value and financial reporting
8
The international journal of accounting : TIJA
8
Journal of accounting & economics
7
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
7
SpringerLink / Bücher
7
Issues in accounting education
6
Journal of international accounting research
6
Schriftenreihe internationale Rechnungslegung
6
Abacus : a journal of accounting, finance and business studies
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Accounting horizons : a quarterly publication of the American Accounting Association
5
Australian accounting review
5
Journal of property investment & finance
5
Research in accounting regulation
5
Accounting and business research
4
Accounting in Europe
4
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
4
Globale Finanzberichterstattung : Entwicklung, Anwendung und Durchsetzung von IFRS ; Festschrift für Liesel Knorr
4
International journal of accounting and information management
4
International journal of accounting, auditing and performance evaluation : IJAAPE
4
RWZ aktuell : Recht & Rechnungswesen
4
Research
4
Springer eBook Collection
4
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
3
Accounting, Economics, and Law : AEL ; a convivium
3
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
3
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ECONIS (ZBW)
868
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1
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868
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1
Fair value accounting and earnings persistence : evidence from international banks
Yao, Daifei
;
Percy, Majella
;
Stewart, Jenny
;
Hu, Fang
- In:
Journal of international accounting research
17
(
2018
)
1
,
pp. 47-68
Persistent link: https://www.econbiz.de/10011913486
Saved in:
2
Audit quality and the value relevance of fair values
Siekkinen, Jimi
- In:
International journal of accounting, auditing and …
13
(
2017
)
3
,
pp. 227-253
Persistent link: https://www.econbiz.de/10011818801
Saved in:
3
Value relevance of the fair value hierarchy of
IFRS
7 in Europe : how reliable are mark-to-model fair values?
Bosch, Patrick
-
2012
Persistent link: https://www.econbiz.de/10010223173
Saved in:
4
Convergence in motion : a review of fair value levels' relevance
Filip, Andrei
;
Hammami, Ahmad
;
Huang, Zhongwei
;
Jeny, Anne
- In:
Accounting in Europe
18
(
2021
)
3
,
pp. 275-294
Persistent link: https://www.econbiz.de/10012694122
Saved in:
5
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
6
Board characteristics and the value relevance of fair values
Siekkinen, Jimi
- In:
Journal of management & governance
21
(
2017
)
2
,
pp. 435-471
Persistent link: https://www.econbiz.de/10011731678
Saved in:
7
Fair value hierarchy asset valuation : does it have any predictive power? : an international research on the insurance sector
Tutino, Marco
;
Pompili, Marco
- In:
Corporate ownership & control : international …
14
(
2016/2017
)
3
,
pp. 364-376
Persistent link: https://www.econbiz.de/10011795235
Saved in:
8
The nuances of fair value history : a rejoinder to Cardao-Pito
Donleavy, Gabriel D.
- In:
Accounting history : journal of the Accounting History …
27
(
2022
)
1
,
pp. 153-170
Persistent link: https://www.econbiz.de/10012822150
Saved in:
9
The pros and cons of fair value accounting in a globalized economy : a never ending debate
Marra, Antonio
- In:
Journal of accounting, auditing & finance
31
(
2016
)
4
,
pp. 582-591
Persistent link: https://www.econbiz.de/10011593062
Saved in:
10
Die Bilanzierung von finanziellen Vermögenswerten im
IFRS
-Abschluss nach IAS 39 und nach
IFRS
9 :eine vergleichende Untersuchung der Entscheidungsnützlichkeit unter besonderer Berü...
Berentzen, Christoph
-
2010
-
1. Aufl.
Persistent link: https://www.econbiz.de/10008658098
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