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~subject:"Bilanzielle Bewertung"
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Bilanzielle Bewertung
USA
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35
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35
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34
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Penman, Stephen H.
12
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3
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2
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Linsmeier, Thomas J.
2
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2
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1
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1
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1
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Review of accounting studies
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1
Accounting horizons : a quarterly publication of the American Accounting Association
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A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
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2
The accuracy of disclosures for complex estimates : evidence from reported stock option fair values
Bratten, Brian
;
Jennings, Ross
;
Schwab, Casey M.
- In:
Accounting, organizations and society : an …
52
(
2016
),
pp. 32-49
Persistent link: https://www.econbiz.de/10011554781
Saved in:
3
Valuation models : an issue of accounting theory
Penman, Stephen H.
- In:
The Routledge companion to financial accounting theory
,
(pp. 236-253)
.
2015
Persistent link: https://www.econbiz.de/10011297930
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4
Accounting for intangible assets : there is also an income statement
Penman, Stephen H.
- In:
Abacus : a journal of accounting, finance and business …
45
(
2009
)
3
,
pp. 358-371
Persistent link: https://www.econbiz.de/10003889902
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5
Financial reporting quality : is fair value a plus or a minus?
Penman, Stephen H.
- In:
Accounting and business research : a research quarterly …
37
(
2007
),
pp. 33-44
Persistent link: https://www.econbiz.de/10003534516
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6
The debate over subsequent accounting for goodwill
Linsmeier, Thomas J.
;
Wheeler, Erika
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
2
,
pp. 107-128
Persistent link: https://www.econbiz.de/10012695076
Saved in:
7
The accounting and market consequences of accelerated share repurchases
Dickinson, Victoria
;
Kimmel, Paul
;
Warfield, Terry D.
- In:
Review of accounting studies
17
(
2012
)
1
,
pp. 41-71
Persistent link: https://www.econbiz.de/10009545882
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8
Accounting for value
Penman, Stephen H.
-
2011
Persistent link: https://www.econbiz.de/10008842343
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9
Discussion of "Financial reporting quality : is fair value plus of a minus?"
Broadley, Philip
- In:
Accounting and business research : a research quarterly …
37
(
2007
),
pp. 45-48
Persistent link: https://www.econbiz.de/10003534520
Saved in:
10
Valuation : the state of the art
Penman, Stephen H.
- In:
Schmalenbach business review : sbr
17
(
2016
)
1
,
pp. 3-23
Persistent link: https://www.econbiz.de/10011634064
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