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Meta-synthesis of fair value accounting effects
Uzma, Shigufta Hena - In: International journal of critical accounting : IJCA 9 (2017) 2, pp. 119-139
Persistent link: https://www.econbiz.de/10011806216
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Fair value accounting and its usefulness to financial statement users
Palea, Vera - In: Journal of financial reporting & accounting : JFRA 12 (2014) 2, pp. 102-116
Persistent link: https://www.econbiz.de/10010431260
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Goodwill under IFRS : relevance and disclosures in an unfavorable environment
Baboukardos, Diogenis; Rimmel, Gunnar - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10010336159
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Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu; Jatinder P. Singh; Kumar, Ashwani - In: Vision : the journal of business perspective 24 (2020) 3, pp. 330-344
Persistent link: https://www.econbiz.de/10012287440
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The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter; Novotny-Farkas, Zoltán - In: Review of accounting studies 22 (2017) 1, pp. 392-429
Persistent link: https://www.econbiz.de/10011655626
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Value relevance of fair values in different investor protection environments
Siekkinen, Jimi - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10011484194
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Fair value in financial statements after financial crisis
Majercakova, Daniela; Skoda, Miroslav - In: Journal of applied accounting research 16 (2015) 3, pp. 312-332
Persistent link: https://www.econbiz.de/10011506415
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Corporate governance, legal systems and value relevance of fair value estimates : empirical evidence from the EU banking sector
Mechelli, Alessandro; Cimini, Riccardo - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 203-223
Persistent link: https://www.econbiz.de/10012176427
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The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy
Liao, Lin; Yao, Daifei; Kang, Helen; Morris, Richard D. - In: Pacific-Basin finance journal 59 (2020), pp. 1-20
Persistent link: https://www.econbiz.de/10012231292
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Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40
Alhusaini, Walid; Elshamy, Mostafa - In: International journal of accounting and finance 6 (2016) 2, pp. 100-117
Persistent link: https://www.econbiz.de/10011722947