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Accounting for business combinations : do purchase price allocations matter?
Paugam, Luc; Astolfi, Pierre; Ramond, Olivier - In: Journal of accounting and public policy 34 (2015) 4, pp. 362-391
Persistent link: https://www.econbiz.de/10011377576
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Market pricing of banks' fair value assets reported under SFAS 157 since the 2008 financial crisis
Beng Wee Goh; Li, Dan; Ng, Jeffrey; Yong, Kevin Ow - In: Journal of accounting and public policy 34 (2015) 2, pp. 129-145
Persistent link: https://www.econbiz.de/10011292245
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Market reactions to policy deliberations on fair value accounting and impairment rules during the financial crisis of 2008 - 2009
Bowen, Robert M.; Khan, Urooj - In: Journal of accounting and public policy 33 (2014) 3, pp. 233-259
Persistent link: https://www.econbiz.de/10010401572
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Idiosyncratic Z Score, Reversion to Fair Value and the Cross Section of US Stocks Daily Returns
Heng, Xin - 2014
We construct a risk adjusted version of return reversal within the US stock universe, which we name idiosyncratic Z score (IZ). Stock ranking in the IZ portfolios is based on the ratio of individual stocks' idiosyncratic return and its idiosyncratic risk. We link IZ with the stocks' demand...
Persistent link: https://www.econbiz.de/10013061747
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Accounting valuation models under international financial reporting standards : evidence from some European listed companies
Kouki, Ahmed - In: International journal of managerial and financial accounting 7 (2015) 1, pp. 82-101
Persistent link: https://www.econbiz.de/10011524206
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Fair value accounting and financial stability - based on the adoption of K-IFRS in 2011
Im, Chae Chang; Choi, Ahrum; Yim, Sungtaek - In: The journal of applied business research 32 (2016) 6, pp. 1825-1842
Persistent link: https://www.econbiz.de/10011627933
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The value of item response theory in invariance testing
Martins, Nico - In: The journal of applied business research 32 (2016) 6, pp. 1843-1869
Persistent link: https://www.econbiz.de/10011627934
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Firm risk and disclosures about dispersion of asset values : evidence from oil and gas reserves
Badia, Marc; Barth, Mary E.; Duro, Miguel; Ormazabal, Gaizka - In: The accounting review : a publication of the American … 95 (2020) 1, pp. 1-29
Persistent link: https://www.econbiz.de/10012163173
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Market reactions towards IFRS 9 pronouncements
Widmer, Severin Oliver - In: Three essays on capital market effects of accounting …, (pp. 9-50). 2017
This dissertation comprises three distinct chapters. The first chapter examines market reactions towards changing the information location of own credit risk (OCR) gains and losses on financial liabilities designated at fair value (FVOL) from net income to other comprehensive income (OCI), as...
Persistent link: https://www.econbiz.de/10011774036
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Performance measurment : an investor's perspective
Lee, Charles M. C. - In: Accounting and business research : a research quarterly … 44 (2014) 4, pp. 383-406
Persistent link: https://www.econbiz.de/10010385800