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Fair value vs conservatism? : aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China

Macve, R. H. - In: The British accounting review : the journal of the … 47 (2015) 2, pp. 124-141

Persistent link: https://www.econbiz.de/10011333501

Conceptual framework and measurement : a survey on the international debate

Guzzo, Giusy; Costa, Massimo - In: Corporate ownership & control : international … 12 (2014/2015) 4, pp. 24-37

Persistent link: https://www.econbiz.de/10011596738

The effect of accounting conservatism on corporate investment during the global financial crisis

Balakrishnan, Karthik; Watts, Ross L.; Zuo, Luo - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 513-542

Persistent link: https://www.econbiz.de/10011610302

An eclectic approach to real exchange rate: Determination

Cerveró, Susana G. - 1999

We present a model of bilateral real exchange rate determination based on different theories that can be combined into a common statistical framework. Although eclectic, the approach is successfully used to shape a final specification which performs surprisingly well when out of sample exercises...

Persistent link: https://www.econbiz.de/10010301775

Finanzkrise: die Rolle der Rechnungslegung

Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95

This paper analyzes the role of financial accounting and reporting in the current financial crisis. Starting outlining … the objectives of financial accounting and giving a brief overview over the relevant accounting standards for financial … to financial accounting outcomes. Also, it surveys the current analytical literature which investigates the relation …

Persistent link: https://www.econbiz.de/10010377867