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Value relevance of fair values : empirical evidence of the impact of market volatility
Song, Xiaofei - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 2, pp. 91-116
Persistent link: https://www.econbiz.de/10011344266
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Determining fair values of performance-vested and forfeiture-embedded employee stock options
Wu, Ming-cheng; Lin, I-cheng - In: Accounting and finance : journal of the Accounting … 53 (2013) 4, pp. 1083-1106
Persistent link: https://www.econbiz.de/10010240260
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A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J. - In: Review of accounting studies 18 (2013) 3, pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
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Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.; Nikolaev, Valeri V. - In: Review of accounting studies 18 (2013) 3, pp. 734-775
Persistent link: https://www.econbiz.de/10010200097
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Predicting credit losses : loan fair values versus historical costs
Cantrell, Brett W.; McInnis, John; Yust, Christopher G. - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 147-176
Persistent link: https://www.econbiz.de/10010256779
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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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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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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
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Revaluation as a model of subsequent measurement of property, plant, and equipment : case of Croatia
Hladika, Mirjana; Gulin, Danimir; Bernat, Ivana - In: Croatian economic survey 23 (2021) 1, pp. 63-95
Persistent link: https://www.econbiz.de/10012626437