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Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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The value relevance of other comprehensive income and its components
Jahmani, Yousef; Choi, Hae Yeon; Park, Yonpae; Wu, … - In: Accounting & taxation : AT 9 (2017) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10011885801
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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - 2018
Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...
Persistent link: https://www.econbiz.de/10011976309
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Auswirkungen der Rechnungslegung auf das Rating von Unternehmen am Beispiel der Umstellung von HGB auf IFRS in der Automobilindustrie
Schneck, Ottmar; Schwarz, Dominik - In: Kredit- & Rating-Praxis : Zeitschrift der … 33 (2007) 2, pp. 18-23
Persistent link: https://www.econbiz.de/10003465817
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Verdeckte Einlagen im Einzelabschluss nach IFRS
Lüdenbach, Norbert; Freiberg, Jens - In: Betriebs-Berater : BB 62 (2007) 28/29, pp. 1545-1550
Persistent link: https://www.econbiz.de/10003493612
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Ermessensspielräume bei der Bilanzierung von Pensionsverpflichtungen : eine empirischeAnalyse deutscher IFRS-Bilanzierer
Zülch, Henning; Salewski, Marcus - 2010
Persistent link: https://www.econbiz.de/10008759392
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Correlation between international financial reporting standards and assessment in the context of market value relations - fair value
Chebac, Neculina; Onica, Cristina Mihaela - In: EuroEconomica (2009) 2, pp. 32-49
Persistent link: https://www.econbiz.de/10003940560
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The value relevance of International Financial Reporting Standards : empirical evidence in an emerging market
Alali, Fatima A.; Foote, Paul Sheldon - In: The international journal of accounting : TIJA 47 (2012) 1, pp. 85-108
Persistent link: https://www.econbiz.de/10009546191
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The value relevance of mandatory corporate disclosures : evidence from Kuwait
Alfraih, Mishari; Alanezi, Faisal - In: The international journal of business and finance … 9 (2015) 3, pp. 1-18
Persistent link: https://www.econbiz.de/10011285437