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Firm financing over the business cycle
Begenau, Juliane; Salomão, Juliana - In: The review of financial studies 32 (2019) 4, pp. 1235-1274
Persistent link: https://www.econbiz.de/10012033688
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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
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Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards
Avelé, Donatien; Édimo, Patrice Nyengué - In: International journal of critical accounting : IJCA 7 (2015) 4, pp. 351-365
Persistent link: https://www.econbiz.de/10011438899
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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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
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Does timing matter? : a real options experiment to farmers' investment and disinvestment behaviours
Ihli, Hanna J.; Maart-Noelck, Syster C.; Mußhoff, Oliver - In: The Australian journal of agricultural and resource … 58 (2014) 3, pp. 430-452
Persistent link: https://www.econbiz.de/10010463795
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Corporate investment and changes in GAAP
Shroff, Nemit - In: Review of accounting studies 22 (2017) 1, pp. 1-63
Persistent link: https://www.econbiz.de/10011655597
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Das IASB-Diskussionspapier "Reducing Complexity in Reporting Financial Instruments"
Schmidt, Martin - In: WPg : Kompetenz schafft Vertrauen 61 (2008) 14, pp. 643-650
Persistent link: https://www.econbiz.de/10003730691
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Fair value gleich fair value? : Gegenüberstellung der Vorschriften unter US-GAAP und IFRS
Eckes, Burkhard; Flick, Caroline - In: KoR : internationale und kapitalmarktorientierte … 8 (2008) 7/8, pp. 456-466
Persistent link: https://www.econbiz.de/10003731847
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SFAS 15X, Fair Value Measurements : zur Fortentwicklung der Fair Value-Konzeption in der kapitalmarktorientierten Rechnungslegung
Hitz, Jörg-Markus - In: KoR : internationale und kapitalmarktorientierte … 6 (2006) 6, pp. 357-369
Persistent link: https://www.econbiz.de/10003337133