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Procyclicality of U.S. bank leverage
Laux, Christian; Rauter, Thomas - In: Journal of accounting research 55 (2017) 2, pp. 237-273
Persistent link: https://www.econbiz.de/10011695564
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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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The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.; Chung, Sung Gon; Yong, Kevin Ow - In: Journal of accounting and public policy 35 (2016) 4, pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
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The impact of risk modeling on the market perception of banks' estimated fair value gains and losses for financial instrument
Bhat, Gauri; Ryan, Stephen G. - In: Accounting, organizations and society : an … 46 (2015), pp. 81-95
Persistent link: https://www.econbiz.de/10011420800
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Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates : a discussion of Bhat and Ryan (2015)
McDonough, Ryan P.; Shakespeare, Catherine M. - In: Accounting, organizations and society : an … 46 (2015), pp. 96-99
Persistent link: https://www.econbiz.de/10011420803
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Accounting for business combinations : do purchase price allocations matter?
Paugam, Luc; Astolfi, Pierre; Ramond, Olivier - In: Journal of accounting and public policy 34 (2015) 4, pp. 362-391
Persistent link: https://www.econbiz.de/10011377576
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Demystifying fair value accounting : rejoinder to Baker and Markarian
Cardao-Pito, Tiago; Ferreira, João Silva - In: Accounting history review 28 (2018) 3, pp. 199-202
Persistent link: https://www.econbiz.de/10011988206
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Recognition versus disclosure : evidence from fair value of investment property
Israeli, Doron - In: Review of accounting studies 20 (2015) 4, pp. 1457-1503
Persistent link: https://www.econbiz.de/10011396641
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Financial valuation : applications and models : with website
Hitchner, James R. - 2017 - Fourth edition
"This new and updated edition presents a consensus view from 30 top valuations experts. It shows the appropriate and defensible way to prepare and present business valuations with a strong emphasis on applications and models"--
Persistent link: https://www.econbiz.de/10011617141
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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