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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

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

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

Investor perception of fair value evaluation : focusing on financial instruments

Kang, Minjung; Yoo, Young-Tae - In: Investment management and financial innovations 16 (2019) 1, pp. 203-214

Persistent link: https://www.econbiz.de/10012056049

The pros and cons of fair value accounting in a globalized economy : a never ending debate

Marra, Antonio - In: Journal of accounting, auditing & finance 31 (2016) 4, pp. 582-591

Persistent link: https://www.econbiz.de/10011593062

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

This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and … 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 …

Persistent link: https://www.econbiz.de/10014503284

Fair value of earnouts : valuation uncertainty or managerial opportunism?

Ferguson, Andrew; Hu, Wei; Lam, Peter - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 141-167

Persistent link: https://www.econbiz.de/10014536453

Fair value accounting and measurement through FASB's developments

Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 40-63

recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters …, United States and International Accounting Standard setters have issued several disclosures, measurement and recognition …

Persistent link: https://www.econbiz.de/10011459506

Fair value in the professional valuation : concept and models

Artemenkov, Andrey I.; Lodh, Suman; Nandy, Monomita - In: International journal of critical accounting : IJCA 10 (2018) 6, pp. 427-446

Persistent link: https://www.econbiz.de/10012040402

Disclosure of fair value measurement in goodwill impairment test and audit fees

Chen, Vincent Y. S.; Keung, Edmund C.; Lin, I-Min - In: Journal of contemporary accounting & economics 15 (2019) 3, pp. 1-21

Persistent link: https://www.econbiz.de/10012133437