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Why "fair value" is the rule
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1
Procyclicality of U.S. bank leverage
Laux, Christian
;
Rauter, Thomas
- In:
Journal of accounting research
55
(
2017
)
2
,
pp. 237-273
Persistent link: https://www.econbiz.de/10011695564
Saved in:
2
Fair value accounting's role in the recent financial crisis
LaCalamito, Thomas
- In:
International journal of economics and accounting : IJEA
4
(
2013
)
3
,
pp. 271-281
Persistent link: https://www.econbiz.de/10010205055
Saved in:
3
The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.
;
Chung, Sung Gon
;
Yong, Kevin Ow
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
Saved in:
4
The impact of risk modeling on the market perception of banks' estimated fair value gains and losses for financial instrument
Bhat, Gauri
;
Ryan, Stephen G.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 81-95
Persistent link: https://www.econbiz.de/10011420800
Saved in:
5
Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates : a discussion of Bhat and Ryan (2015)
McDonough, Ryan P.
;
Shakespeare, Catherine M.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 96-99
Persistent link: https://www.econbiz.de/10011420803
Saved in:
6
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
Saved in:
7
Demystifying fair value accounting : rejoinder to Baker and Markarian
Cardao-Pito, Tiago
;
Ferreira, João Silva
- In:
Accounting history review
28
(
2018
)
3
,
pp. 199-202
Persistent link: https://www.econbiz.de/10011988206
Saved in:
8
Recognition versus disclosure : evidence from fair value of investment property
Israeli, Doron
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1457-1503
Persistent link: https://www.econbiz.de/10011396641
Saved in:
9
Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi
;
Lewis, Tracy R.
;
Schipper, Katherine
;
Zhang, Yun
- In:
Journal of accounting research
55
(
2017
)
1
,
pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
Saved in:
10
The accuracy of disclosures for complex estimates : evidence from reported stock option fair values
Bratten, Brian
;
Jennings, Ross
;
Schwab, Casey M.
- In:
Accounting, organizations and society : an …
52
(
2016
),
pp. 32-49
Persistent link: https://www.econbiz.de/10011554781
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