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To fair value or not to fair value : a broader perspective

Ronen, Joshua - In: Abacus : a journal of accounting, finance and business … 44 (2008) 2, pp. 181-208

Persistent link: https://www.econbiz.de/10003731007

What do FAS 157 "fair values" really measure? : value or risk?

Ronen, Joshua - In: Accounting perspectives : a journal of The Canadian … 11 (2012) 3, pp. 149-164

Persistent link: https://www.econbiz.de/10009633130

The discount rate used in the current expected credit loss standard creates accounting losses where there are no economic losses

Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 2, pp. 225-232

Persistent link: https://www.econbiz.de/10014294238

Special issue in governance and accounting regulation : changes in standards setting and in the governance of standard setting ; are they adequate responses to recurring financial...

Di Pietra, Roberto; Gebhardt, Günther; McLeay, Stuart J.; … - In: Journal of management & governance 18 (2014) 3, pp. 675-681

Persistent link: https://www.econbiz.de/10010381302

Unfair "fair value" in illiquid markets : information spillover effects in times of crisis

Dontoh, Alex K.; Elayan, Fayez A.; Ronen, Joshua; … - In: Management science : journal of the Institute for … 67 (2021) 8, pp. 5163-5193

Persistent link: https://www.econbiz.de/10012625098

Accounting and regulation : new insights on governance, markets and institutions

Di Pietra, Roberto - 2014 - corr. at 2. print.

Since 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting,...

Persistent link: https://www.econbiz.de/10011811603

Fair value accounting from the users' perspective : an experiment on how financial analysts rely on fair value estimates in their decisions

Allini, Alessandra; Spanò, Rosanna; Du, Ning; Ronen, Joshua - In: Meditari accountancy research 30 (2022) 6, pp. 1493-1513

Persistent link: https://www.econbiz.de/10013537630

Assessing banks' resilience : a complementary approach to stress testing using fair values from banks' financial statements

Dao, Trang H.; Pugliese, Amedeo; Ronen, Joshua - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1206-1239

Persistent link: https://www.econbiz.de/10014362764

Does consolidation of variable interest entities improve the pricing of financial reporting in bank holding companies? : evidence from FAS 166/167

Hsu, Audrey Wen-hsin; Pourjalali, Hamid; Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 510-541

Persistent link: https://www.econbiz.de/10014294250