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Accounting for financial instruments
Butler, Cormac - 2009
Persistent link: https://www.econbiz.de/10003770387
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Accounting for financial instruments
Hawkins, Andrew - In: Accounting standards for central banks, (pp. 201-222). 2003
Persistent link: https://www.econbiz.de/10001788487
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Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era : Jordanian financial business evidence
Alharasis, Esraa Esam; Alidarous, Manal; Alkhwaldi, Abeer F. - In: Cogent business & management 10 (2023) 2, pp. 1-31
implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary Least Squares regression, which used 1470 firm-year observations from … 2005 to 2018, reveals that post-IFRS7 positively impacts audit fees, whereas pre-IFRS7 has no effect. According to the … change analysis, increasing Fair Value Disclosure (FVD) is the primary driver of rising audit expenses in the post-IFRS7 era …
Persistent link: https://www.econbiz.de/10014503284
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Unternehmenskontrolle, Kapitalmärkte und Fair Value Accounting
Lüßmann, Lars-Gerrit - 2004
Persistent link: https://www.econbiz.de/10013442313
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Fair value estimates of investment property, corporate governance and audit pricing : evidence from the Hong Kong real estate industry
Tang, Feng - In: Journal of accounting in emerging economies : JAEE 14 (2024) 4, pp. 910-935
Persistent link: https://www.econbiz.de/10015061395
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Corporate governance in the context of global financial crises : an accountants view
Nangia, Vinay Kumar; Jain, Samiksha - In: Global journal of business management : GJBM 2 (2008) 2, pp. 35-38
Persistent link: https://www.econbiz.de/10003834911
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The PCAOB's role in past and future economic crises
Teixeira, Christian - In: International journal of economics and accounting : IJEA 5 (2014) 4, pp. 320-335
Persistent link: https://www.econbiz.de/10011347635
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The Sarbanes-Oxley act of 2002 and market liquidity
Jain, Pankaj K.; Kim, Jang-chul; Rezaee, Zabihollah - In: The financial review : the official publication of the … 43 (2008) 3, pp. 361-382
Persistent link: https://www.econbiz.de/10003755372
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The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments
Barr-Pulliam, Dereck - 2020
We analyze interviews with valuation specialists (specialists) employed by audit firms (in the Asia-Pacific region, Europe, and the U.S.) to understand how they work with auditors to evaluate the reasonableness of fair value measurements (FVMs) for financial instruments. The rapid growth of FVMs...
Persistent link: https://www.econbiz.de/10012832009
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Internal corporate governance and stock price crash risk : evidence from Vietnam
Dang Van Cuong; Quang Khai Nguyen - In: Journal of sustainable finance & investment 14 (2024) 1, pp. 24-41
Persistent link: https://www.econbiz.de/10014446766