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The value relevance of fair value levels : time trends under IFRS and U.S. GAAP
Filip, Andrei; Hammami, Ahmad; Huang, Zhongwei; Jeny, Anne - In: Accounting in Europe 18 (2021) 2, pp. 196-217
Persistent link: https://www.econbiz.de/10012597183
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How does the FASB make decisions? : a descriptive study of agenda-setting and the role of individual board members
Jiang, John Xuefeng; Wang, Isabel Yanyan; Wangerin, … - In: Accounting, organizations and society : an … 71 (2018), pp. 30-46
Persistent link: https://www.econbiz.de/10011955511
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The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
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Are fair value options created equal? : a study of SFAS 159 and earnings volatility
Couch, Robert B.; Thibodeau, Nicole; Wu, Wei - In: Advances in accounting : a research annual 38 (2017), pp. 15-29
Persistent link: https://www.econbiz.de/10011811255
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Fair value in accounting : from theory to practice : the complete handbook for fair value measurements (IFRS & US GAAP)
Shuv, Shlomi; Ostrovsky, Yevgeni - 2022
business combinations and, under IFRS, investment property. In addition, fair value is used extensively as a valuation base by …
Persistent link: https://www.econbiz.de/10013446800
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IFRS first adoption : the one-size-fits-all approach
Benetti, Cristiane; Thiéry, Stéphanie - In: International journal of managerial and financial … 16 (2024) 3, pp. 282-311
Persistent link: https://www.econbiz.de/10015065980
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Does corporate governance really matter in the public venture capital industry?
Rozen, Hannah; Bar-Hava, Keren; Fried, Zev - In: International journal of disclosure and governance 13 (2016) 4, pp. 394-417
Persistent link: https://www.econbiz.de/10011659812
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Finanzierung, Börsengang und Performance mit unterschiedlichen Venture-Capital-Gebern
Tykvová, Tereza - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003061917
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Does firms' financial status affect plant-level investment and exit decisions?
Winter, Joachim - 1998
Persistent link: https://www.econbiz.de/10013442910
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The corporate propensity to dissave
Nanda, Vikram; Vadilyev, Alexander A. - In: Logistik & Recht : LogR 13 (2024) 3/4, pp. 367-418
Persistent link: https://www.econbiz.de/10015069375