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Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian; Causholli, Monika; Khan, Urooj - In: Review of accounting studies 21 (2016) 1, pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
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The usefulness of other comprehensive income for predicting future earnings
Lee, Joonil; Lee, Su Jeong; Choi, Sera; Kim, Seunghwan - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 5, pp. 31-40
Persistent link: https://www.econbiz.de/10012667631
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The effect of fair value accounting on the performance evaluation role of earnings
DeFond, Mark L.; Hu, Jinshuai; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-23
Persistent link: https://www.econbiz.de/10012494832
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Earnings quality and IFRS : analysis of Brazilian companies of the banking sector listed on the B3
Silva, Josimar Pires da; Fraga, Jaqueline Cristina; … - In: Revista globalización, competitividad y gobernabilidad … 13 (2019) 3, pp. 34-47
Persistent link: https://www.econbiz.de/10012239437
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Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"
Wang, Shiheng - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 251-257
Persistent link: https://www.econbiz.de/10011574231
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Toward an optimal hedging strategy considering earnings volatility through fair value accounted financial derivatives
Ebach, Eva Marie; Hertel, Michael; Lindermeir, Andreas; … - In: Journal of risk finance : the convergence of financial … 17 (2016) 3, pp. 310-327
Persistent link: https://www.econbiz.de/10011628367
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Fair value and the IASB/FASB conceptual framework project : an alternative view
Whittington, Geoffrey - In: Abacus : a journal of accounting, finance and business … 44 (2008) 2, pp. 139-168
Persistent link: https://www.econbiz.de/10003731000
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To fair value or not to fair value : a broader perspective
Ronen, Joshua - In: Abacus : a journal of accounting, finance and business … 44 (2008) 2, pp. 181-208
Persistent link: https://www.econbiz.de/10003731007
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Measurement in accounting and fair value
Vehmanen, Petri - In: The Routledge companion to fair value and financial …, (pp. 152-172). 2007
Persistent link: https://www.econbiz.de/10003514966
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Auditing Fair Value Measurements : A Systematic Review and Meta-Synthesis
Doliya, Prince - 2017
The significance of the “audit” function in the corporate regulatory framework has been increasing in the last few years along with the adoption of Fair Value Accounting (FVA hereinafter) across the world. In fact, since its inception, FVA has become one of the most controversial topics in...
Persistent link: https://www.econbiz.de/10012972664