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Does IFRS 9 consider financial...
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1
Value-relevance of reported changes in fair values and measurement-related fair value disclosures : evidence from the Australian real estate industry
Pinprapa Sangchan
;
Bhuiyan, Md. Borhan Uddin
;
Habib, Ahsan
- In:
Asian review of accounting
30
(
2022
)
1
,
pp. 121-151
Persistent link: https://www.econbiz.de/10013164295
Saved in:
2
The role of auditing firms in the implementation of new accounting standards : evidence from China
Fang, Xingtong
;
He, Kaigang
;
Mei, Beilei
;
Ye, Jianfang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 541-569
Persistent link: https://www.econbiz.de/10014307476
Saved in:
3
Fair value accounting and earnings persistence : evidence from international banks
Yao, Daifei
;
Percy, Majella
;
Stewart, Jenny
;
Hu, Fang
- In:
Journal of international accounting research
17
(
2018
)
1
,
pp. 47-68
Persistent link: https://www.econbiz.de/10011913486
Saved in:
4
Audit quality and the value relevance of fair values
Siekkinen, Jimi
- In:
International journal of accounting, auditing and …
13
(
2017
)
3
,
pp. 227-253
Persistent link: https://www.econbiz.de/10011818801
Saved in:
5
Fair value accounting and management opportunism on earnings management in banking sector : first evidence
Tutino, Marco
;
Pompili, Marco
- In:
Corporate ownership & control : international …
15
(
2017/2018
)
2
,
pp. 59-69
Persistent link: https://www.econbiz.de/10011992959
Saved in:
6
Value relevance of the fair value hierarchy of
IFRS
7 in Europe : how reliable are mark-to-model fair values?
Bosch, Patrick
-
2012
Persistent link: https://www.econbiz.de/10010223173
Saved in:
7
Value relevance of fair values in different investor protection environments
Siekkinen, Jimi
- In:
Accounting forum : advancing the interdisciplinary and …
40
(
2016
)
1
,
pp. 1-15
Persistent link: https://www.econbiz.de/10011484194
Saved in:
8
Managerial discretion and the comparability of fair value estimates
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
Journal of accounting and public policy
41
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013207616
Saved in:
9
Convergence in motion : a review of fair value levels' relevance
Filip, Andrei
;
Hammami, Ahmad
;
Huang, Zhongwei
;
Jeny, Anne
- In:
Accounting in Europe
18
(
2021
)
3
,
pp. 275-294
Persistent link: https://www.econbiz.de/10012694122
Saved in:
10
Fair value accounting and analyst forecast accuracy
Ayres, Douglas
;
Huang, Xuerong
;
Myring, Mark
- In:
Advances in accounting : a research annual
37
(
2017
),
pp. 58-70
Persistent link: https://www.econbiz.de/10011846659
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