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Cultural differences and judgment in financial reporting standards

Drnevich, Dawn; Stuebs, Marty - In: Journal of accounting education 31 (2013) 4, pp. 461-482

Persistent link: https://www.econbiz.de/10010221745

Are Level 3 fair values reflected in firm value? : evidence from European banks

Kisseleva, Katja; Lorenz, Daniela - 2016

-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall …

Persistent link: https://www.econbiz.de/10011518745

The impact of a major financial event on the value relevance of financial instruments fair value

Fang, Ssu-yang; Chen, Shaw-kuan; Fu, Chung-jen - In: Journal of Asia Pacific business 14 (2013) 2, pp. 130-153

Persistent link: https://www.econbiz.de/10009754672

Relevance of fair value disclosures in Spanish credit institutions

Delgado-Vaquero, David; Morales-Díaz, José; … - In: Revista de Contabilidad 25 (2022) 2, pp. 175-189

Persistent link: https://www.econbiz.de/10013363473

Die Bilanzrechtsreform 2009/10 : Handels- und Steuerbilanz nach BilMoG ; [bilanzpostenorientierte Kommentierung, Arbeitshilfen, Beispiele und Gestaltungshinweise, Materialien und C...

Fischer, Dirk (agent); Günkel, Manfred (agent); … - 2009 - 2. Aufl.

Persistent link: https://www.econbiz.de/10003731568

Delegated bidding and the allocative effect of accounting rules

Marinovic, Iván - In: Management science : journal of the Institute for … 63 (2017) 7, pp. 2181-2196

Persistent link: https://www.econbiz.de/10011729357

Economic determinants of the decision to voluntarily adopt mark-to-market accounting for pension gains and losses

Kim, Jaewoo; Wasley, Charles E.; Wu, Joanna Shuang - 2016 - Current draft: June 2016

Since 2010 a number of firms have voluntarily adopted mark-to-market (MTM) accounting for the actuarial gains and … losses associated with their defined benefit pension plans. While pension accounting rules have allowed such a choice since … accounting is driven by a combination of macroeconomic factors (a low interest rate environment), managerial opportunism related …

Persistent link: https://www.econbiz.de/10011807991

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

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

Risk margin estimation through the cost of capital approach : some conceptual issues

Floreani, Alberto - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 2, pp. 226-253

Persistent link: https://www.econbiz.de/10009158203