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Managerial learning and the informational role of fair values
Elbannan, Mohamed A. - In: The journal of corporate accounting & finance 33 (2022) 2, pp. 49-67
Persistent link: https://www.econbiz.de/10013186121
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The political economy of fair value reporting and the governance of the standards-setting process : critical issues and pitfalls from a continental European perspective
Palea, Vera - In: Critical perspectives on accounting : an international … 29 (2015), pp. 1-15
Persistent link: https://www.econbiz.de/10011292796
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The effects of fair value reporting on corporate foreign exchange exposures
Krapl, Alain; Salyer, Robert - In: Research in international business and finance 39 (2017), pp. 215-238
Persistent link: https://www.econbiz.de/10011876468
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Unregulated corporate financial disclosure and analysts' forecast properties : the case of embedded value reporting by life insurers
El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 516-539
Persistent link: https://www.econbiz.de/10014584620
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Is fair value information fairly priced? : evidence from IPOs in global capital markets
He, Liyu; Shen, Hsin-han; Shiu, Cheng-Yi - In: Journal of banking & finance 135 (2022), pp. 1-20
Persistent link: https://www.econbiz.de/10013401838
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Accounting discretion, market discipline and bank behaviour : some insights from fair value accounting
Bouther, Regis; Francis, William B. - 2017
Persistent link: https://www.econbiz.de/10011629872
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Has goodwill accounting gone bad?
Li, Kevin K.; Sloan, Richard G. - In: Review of accounting studies 22 (2017) 2, pp. 964-1003
Persistent link: https://www.econbiz.de/10011690402
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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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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
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A note on auditing fair value of investment properties : practice briefing
Nordlund, Bo; Lorentzon, Johan; Lind, Hans - In: Journal of property investment & finance 40 (2022) 1, pp. 108-115
Persistent link: https://www.econbiz.de/10012990469