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Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting

Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250

Persistent link: https://www.econbiz.de/10011563686

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

The fair value of investment property and stock price crash risk

Hsu, Audrey Wen-hsin; Wu, Grace Shu-Hsing - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 1/2, pp. 38-63

Persistent link: https://www.econbiz.de/10012173927

IAS 41 and stock price informativeness

Hsu, Audrey Wen-hsin; Liu, Sophia; Sami, Heibatollah; … - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 1/2, pp. 64-89

Persistent link: https://www.econbiz.de/10012173934

The effect of fair value method adoption : evidence from real estate firms in the EU

Ghosh, Chinmoy; Liang, Mingwei; Petrova, Milena - In: The journal of real estate finance and economics 60 (2020) 1/2, pp. 205-237

Persistent link: https://www.econbiz.de/10012226670

The analysis of the appliance of fair value concept in croatian companies from real sector

Perčević, Hrvoje; Hladika, Mirjana; Valenta, Ivana - In: Eurasian economic perspectives : proceedings of the …, (pp. 17-29). 2020

The fair value concept, as a prevailing measurement base in contemporary financial reporting, is introduced by International Financial Reporting Standards (IFRSs) and is also implemented in Croatian Financial Reporting Standards (CFRSs). The basic aim of this chapter is to identify to what...

Persistent link: https://www.econbiz.de/10012793189

The link between accounting measures of biological assets and financial standing of the agricultural enterprises : evidence from Lithuania

Stonciuviene, Neringa; Zinkeviciene, Danute; … - In: Eurasian economic perspectives : proceedings of the …, (pp. 31-47). 2020

The purpose of the research is to assess the impact of the choice of biological asset measuring method on the financial standing, overall performance, and financial attractiveness of the agricultural enterprises. The analysis of scientific research studies shows that there is no preference given...

Persistent link: https://www.econbiz.de/10012793194

Window dressing in reported earnings : a comparison of high-tech and low-tech companies

Lin, Fengyi; Zhao, Lijuan; Guan, Liming - In: Emerging markets finance & trade : a journal of the … 50 (2014), pp. 254-264

Persistent link: https://www.econbiz.de/10010403188

Treating business ethics as an intangible asset

Ioan-Franc, Valeriu; Leuştean, Beatrice - 2021

Persistent link: https://www.econbiz.de/10013254450

The contribution of intangible assets to the growth of the Russian economy

Bobyleva, Ksenia V. - In: Review of income and wealth 68 (2022), pp. S52-S70

Persistent link: https://www.econbiz.de/10013168386