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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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Unternehmensbewertung im IFRS-Abschluss : Fair Value-Bewertung von Unternehmen und Sachgesamtheiten
Cassel, Jochen - 2012
Persistent link: https://www.econbiz.de/10009570766
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Fair Value : Bewertung in Rechnungswesen, Controlling und Finanzwirtschaft
Bieg, Hartmut (ed.); Heyd, Reinhard (contributor) - 2005
Persistent link: https://www.econbiz.de/10002237812
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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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Asymmetric financial reporting quality and firm size : conditional evidence from an emerging market
Saji, T. G. - In: Journal of applied accounting research 23 (2022) 5, pp. 977-1004
Persistent link: https://www.econbiz.de/10013454927
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Die Bilanzierung von Aktienoptionsprogrammen aus Sicht der Messperspektive
Blecher, Christian - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 61 (2009) 6, pp. 603-627
Persistent link: https://www.econbiz.de/10003875452
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Beyong GAAP : much of today's business world evolves around values that do not appear on balance sheets
Litan, Robert E.; Wallison, Peter J. - In: Regulation : the Cato review of business and government 26 (2003) 3, pp. 50-55
Persistent link: https://www.econbiz.de/10001820838
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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