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Foreign-language effect and professionals’ judgments on fair value measurement : evidence from Germany and the United Kingdom

Hellmann, Andreas; Patel, Chris; Tsunogaya, Noriyuki - In: Journal of behavioral and experimental finance 30 (2021), pp. 1-10

Persistent link: https://www.econbiz.de/10012814559

The analysis of the appliance of fair value concept in croatian companies from real sector

Perčević, Hrvoje; Hladika, Mirjana; Valenta, Ivana - In: Eurasian economic perspectives : proceedings of the …, (pp. 17-29). 2020

The fair value concept, as a prevailing measurement base in contemporary financial reporting, is introduced by International Financial Reporting Standards (IFRSs) and is also implemented in Croatian Financial Reporting Standards (CFRSs). The basic aim of this chapter is to identify to what...

Persistent link: https://www.econbiz.de/10012793189

The link between accounting measures of biological assets and financial standing of the agricultural enterprises : evidence from Lithuania

Stonciuviene, Neringa; Zinkeviciene, Danute; … - In: Eurasian economic perspectives : proceedings of the …, (pp. 31-47). 2020

The purpose of the research is to assess the impact of the choice of biological asset measuring method on the financial standing, overall performance, and financial attractiveness of the agricultural enterprises. The analysis of scientific research studies shows that there is no preference given...

Persistent link: https://www.econbiz.de/10012793194

Relevance of Level 3 fair value disclosures and IFRS 13 : a case study

Claessen, Árni - In: International journal of disclosure and governance 18 (2021) 4, pp. 378-390

Persistent link: https://www.econbiz.de/10012666863

Impact of factors on fair value accounting : empirical study in Vietnam

Ngoc Bui Thi - In: Investment management and financial innovations 17 (2020) 3, pp. 10-26

Persistent link: https://www.econbiz.de/10012405421

The underlying concepts of the definition of a liability in financial reporting : a doctrinal research perspective

Coetsee, Daniël - In: South African journal of accounting research 35 (2021) 1, pp. 20-41

Persistent link: https://www.econbiz.de/10012384049

Fair value accounting in the absence of prudence in accounting standards : an illustration with exotic derivatives

Marabel-Romo, Jacinto; Guiral, Andrés; Crespo Espert, … - In: Spanish journal of finance and accounting 46 (2017) 2/174, pp. 145-167

Persistent link: https://www.econbiz.de/10012128154

The economic consequences of discrete recognition and continuous measurement

Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 69 (2020) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10012237551

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

The effect of fair value method adoption : evidence from real estate firms in the EU

Ghosh, Chinmoy; Liang, Mingwei; Petrova, Milena - In: The journal of real estate finance and economics 60 (2020) 1/2, pp. 205-237

Persistent link: https://www.econbiz.de/10012226670