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The impact of long-lived non-financial assets depreciation/amortization method on financial statements
Kozlovska, Ieva - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 2, pp. 91-108
Persistent link: https://www.econbiz.de/10012221324
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Market valuation and earnings manipulation
Hu, Shing-yang; Lin, Yueh-hsiang - 2006
Persistent link: https://www.econbiz.de/10003314342
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Conservatism in accounting part II: evidence and research opportunities
Watts, Ross L. - 2009
Persistent link: https://www.econbiz.de/10003825634
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Valuation weights, linear dynamics and accounting conservatism : an empirical analysis
Ashton, David; Wang, Pengguo - In: Journal of business finance & accounting : JBFA 40 (2013) 1/2, pp. 1-25
Persistent link: https://www.econbiz.de/10009729517
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The role of financial reporting in debt contracting and it stewardship
Shivakuma, Lakshmanan - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 362-383
Persistent link: https://www.econbiz.de/10009788851
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International Financial Reporting Standards and the value relevance of R&D expenditures : pre and post IFRS analysis
Ali Shah, Syed Zulfiqar; Liang, Shuang; Akbar, Saeed - In: International review of financial analysis 30 (2013), pp. 158-169
Persistent link: https://www.econbiz.de/10010460324
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Fair value (US GAAP) and entity-specific (IFRS) measurements for performance obligations : the potential mitigating effect of benchmarks on earnings management
Mazza, Cheri R.; Hunton, James E.; McEwen, Ruth Ann - In: The journal of behavioral finance : a publication of … 12 (2011) 2, pp. 68-77
Persistent link: https://www.econbiz.de/10009272477
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Fair Value-Accounting : eine neue Ära der Rechnungslegung?
Baetge, Jörg; Matena, Sonja; Zülch, Henning - In: Vom Financial Accounting zum Business Reporting : …, (pp. 73-100). 2002
Persistent link: https://www.econbiz.de/10001698359
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Die Fair Value-Bilanzierung in der Rechnungslegung nach den International Accounting Standards (IAS)
Kley, Karl-Ludwig - In: Der Betrieb 54 (2001) 43, pp. 2257-2262
Persistent link: https://www.econbiz.de/10001617858
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Fair Value-Accounting
Baetge, Jörg; Zülch, Henning - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 53 (2001) 6, pp. 543-562
Persistent link: https://www.econbiz.de/10001627994