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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
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Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
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APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards
Beaudoin, Cathy A.; Hughes, Susan B. - In: Issues in accounting education 29 (2014) 1, pp. 181-194
Persistent link: https://www.econbiz.de/10010419404
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Measurement in financial reporting : the need for concepts
Barth, Mary E. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 331-352
Persistent link: https://www.econbiz.de/10010408292
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Do financial statement users judge relevance based on properties of reliability?
Kadous, Kathryn; Koonce, Lisa; Thayer, Jane M. - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1335-1356
Persistent link: https://www.econbiz.de/10009581389
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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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Recognition versus disclosure of fair values
Müller, Maximilian André; Riedl, Edward J.; Sellhorn, … - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464
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Factors influencing non-compliance with ASU 2010-06 in the banking industry
Lu, Hung-yuan; Mande, Vivek - In: Managerial auditing journal 29 (2014) 6, pp. 548-574
Persistent link: https://www.econbiz.de/10010390979
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Accounting and the formation of share market prices over time : a mathematical institutional economic analysis through simulation and experiment
Biondi, Yuri - In: Applied economics 47 (2015) 34/36, pp. 3651-3672
Persistent link: https://www.econbiz.de/10011293472
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The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?
Kim, Jeong-bon; Liu, Yiye; Shi, Haina; Zhu, Xindong - In: The international journal of accounting : TIJA 56 (2021) 4, pp. 2150016-1-49
Persistent link: https://www.econbiz.de/10012938782