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Performance measurment : an investor's perspective
Lee, Charles M. C. - In: Accounting and business research : a research quarterly … 44 (2014) 4, pp. 383-406
Persistent link: https://www.econbiz.de/10010385800
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The market pricing of other-than-temporary impairments
Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 811-838
Persistent link: https://www.econbiz.de/10010408026
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The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014
, we believe our results speak to the ex ante effects of fair value accounting on banks' risk taking behavior. …
Persistent link: https://www.econbiz.de/10010429138
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The nuances of fair value history : a rejoinder to Cardao-Pito
Donleavy, Gabriel D. - In: Accounting history : journal of the Accounting History … 27 (2022) 1, pp. 153-170
Persistent link: https://www.econbiz.de/10012822150
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Illiquid assets and the opacity discount in banks' valuation
Anselmi, Guido - In: Review of Pacific Basin financial markets and policies 24 (2021) 4, pp. 2150028-1-2150028-40
Persistent link: https://www.econbiz.de/10012805128
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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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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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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