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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
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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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Investor perception of fair value evaluation : focusing on financial instruments
Kang, Minjung; Yoo, Young-Tae - In: Investment management and financial innovations 16 (2019) 1, pp. 203-214
Persistent link: https://www.econbiz.de/10012056049
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The amendment of IAS 39 : determinants of reclassification behavior and capital market consequences
Paananen, Mari; Renders, Annelies; Shima, Kim M. - In: Journal of accounting, auditing & finance 27 (2012) 2, pp. 208-235
Persistent link: https://www.econbiz.de/10009525340
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Intangible assets in Germany : analysis of the German stock market index DAX and a survey among the German certified public accountants
Frey, Hannes; Oehler, Andreas - In: Journal of applied accounting research 15 (2014) 2, pp. 235-248
Persistent link: https://www.econbiz.de/10010513611
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Value relevance of fair values : empirical evidence of the impact of market volatility
Song, Xiaofei - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 2, pp. 91-116
Persistent link: https://www.econbiz.de/10011344266
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Equity valuation in practice : the influence of net financial expenses
Beisland, Leif Atle - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 2, pp. 122-131
Persistent link: https://www.econbiz.de/10010376431
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Does fair value accounting contribute to market price volatility? : an experimental approach
Brousseau, Carl; Gendron, Michel; Bélanger, Philippe; … - In: Accounting and finance : journal of the Accounting … 54 (2014) 4, pp. 1033-1061
Persistent link: https://www.econbiz.de/10010471809
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Illiquid Markets and the Value Relevance of Accounting Information : Fair Value Measurements
Ojo D Delaney PhD, Marianne - 2016
The value of information incorporated by fair value measurements into financial statements, as compared to that provided by historical cost accounting, is considered to constitute one of its vital advantages -- such value having attributes of complete and accurate information.However, problems...
Persistent link: https://www.econbiz.de/10013005653
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Share price formation, market exuberance and financial stability under alternative accounting regimes
Biondi, Yuri; Giannoccolo, Pierpaolo - In: Journal of economic interaction and coordination : JEIC 10 (2015) 2, pp. 333-362
Persistent link: https://www.econbiz.de/10011378869