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Fair value complexity and financial statement comparability
Ahn, Hyejin - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 5, pp. 1247-1266
Persistent link: https://www.econbiz.de/10013415480
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Including estimates of the future in today's financial statements
Barth, Mary E. - 2006
Persistent link: https://www.econbiz.de/10003376643
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Institution-specific value
Peasnell, Ken V. - 2006
Persistent link: https://www.econbiz.de/10003376648
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Do financial statement users judge relevance based on properties of reliability?
Kadous, Kathryn; Koonce, Lisa; Thayer, Jane M. - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1335-1356
Persistent link: https://www.econbiz.de/10009581389
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The effects of social influence pressure source and reporting consequence on financial statement preparers' fair value estimate choices
Brink, Alisa G.; Tang, Fengchun; Yang, Ling - In: International journal of behavioural accounting and finance 6 (2017) 2, pp. 168-187
Persistent link: https://www.econbiz.de/10012250978
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Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?
Blankespoor, Elizabeth; Linsmeier, Thomas J.; Petroni, … - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1143-1177
Persistent link: https://www.econbiz.de/10009785606
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Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray; Li, Xi; Shivakumar, Lakshmanan - In: Journal of accounting research 53 (2015) 5, pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
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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 importance of biological asset disclosures to the relevant user groups
Biljon, Marilene van; Scott, Deon - In: Agrekon 58 (2019) 2, pp. 244-252
Persistent link: https://www.econbiz.de/10012177533
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Neuerungen der Rechnungslegung durch die IFRS-Verordnung und das Bilanzrechtsreformgesetz
Pottgießer, Gaby - In: Corporate Governance und Interne Revision : Handbuch …, (pp. 161-176). 2008
Persistent link: https://www.econbiz.de/10003636367