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Mark-to-market, loan retention, and loan origination
Bleck, Alexander; Gao, Pingyang - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 83-107
Persistent link: https://www.econbiz.de/10014234200
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Do accounting measurement regimes matter? : a discussion of mark-to-market accounting and liquidity pricing
Sapra, Haresh - In: Journal of accounting & economics 45 (2008) 2/3, pp. 379-387
Persistent link: https://www.econbiz.de/10003747438
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The relationship between accounting practices and effects of financial crisis in Turkey : a case study on an oil company
Çelik, İsmail Erkan - In: Emerging Markets Journal : EMAJ 6 (2016) 1, pp. 47-58
Persistent link: https://www.econbiz.de/10011493297
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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
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Effects of new financial reporting standards on value relevance : a study about Turkish stock markets
Bilgic, F. Ayzer; Ibis, Cemal - In: International journal of economics and finance 5 (2013) 10, pp. 126-140
Persistent link: https://www.econbiz.de/10010200031
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The adoption of International Financial Reporting Standards (IFRS) and loss avoidance in Turkey
Varan, Secil; Balsari, Cagnur Kaytmaz - In: Accounting in Central and Eastern Europe, (pp. 1-25). 2013
Persistent link: https://www.econbiz.de/10010231216
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Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73
Persistent link: https://www.econbiz.de/10010439625
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Historical costs versus fair value measurement in financial accounting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18
There are two important points in which in which we need assets and liabilities measured in financial accounting: on … initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …
Persistent link: https://www.econbiz.de/10011459498