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Unfair "fair value" in illiquid markets : information spillover effects in times of crisis
Dontoh, Alex K.; Elayan, Fayez A.; Ronen, Joshua; … - In: Management science : journal of the Institute for … 67 (2021) 8, pp. 5163-5193
Persistent link: https://www.econbiz.de/10012625098
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Effect of fair value accounting and corporate governance on stock prices : evidence of information efficiency in Thailand
Wonlop Buachoom - In: Advances in Pacific Basin business, economics and finance 10 (2022), pp. 209-228
Persistent link: https://www.econbiz.de/10013253654
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Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
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Fair value accounting by listed South African companies in the non-financial sector
Razak, M. H. Y.; Stainbank, L. J. - In: South African journal of accounting research 32 (2018) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10012051202
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"Taking diversity into account" : real effects of accounting measurement on asset allocation
LeQuang, Gaëtan - 2018
Persistent link: https://www.econbiz.de/10012240505
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Enlightenment value theories and the three levels in fair value accounting
Cardao-Pito, Tiago - In: Accounting history : journal of the Accounting History … 25 (2020) 4, pp. 625-635
Persistent link: https://www.econbiz.de/10012308061
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Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu; Jatinder P. Singh; Kumar, Ashwani - In: Vision : the journal of business perspective 24 (2020) 3, pp. 330-344
Persistent link: https://www.econbiz.de/10012287440
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Generic Bank : accounting for debt securities sales and impairments
Cantrell, Brett W. - In: Issues in accounting education 34 (2019) 4, pp. 15-29
Persistent link: https://www.econbiz.de/10012257619
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Fair value accounting and financial stability - based on the adoption of K-IFRS in 2011
Im, Chae Chang; Choi, Ahrum; Yim, Sungtaek - In: The journal of applied business research 32 (2016) 6, pp. 1825-1842
Persistent link: https://www.econbiz.de/10011627933
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Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40
Alhusaini, Walid; Elshamy, Mostafa - In: International journal of accounting and finance 6 (2016) 2, pp. 100-117
Persistent link: https://www.econbiz.de/10011722947