Refine search:

Year :

Subjects :

Online availability :

Type of Publication :

Genres :

Languages :

Persons :

Institutions :
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität (11)
Facultatea de Ştiinţe Economice, Universitatea din Oradea (8)
HAL (6)
Directorate for Financial, Fiscal and Enterprises Affairs, Organisation de Coopération et de Développement Économiques (OCDE) (5)
Facultatea de Ştiinţe Economice, Universitatea Danubius (5)
[+/-]

Published in ... :
IRZ : Zeitschrift für internationale Rechnungslegung (48)
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS (39)
KoR : internationale und kapitalmarktorientierte Rechnungslegung (24)
Die Wirtschaftsprüfung : WPg ; der Berater der Wirtschaft ; betriebswirtschaftliches Archiv und Fachorgan für das wirtschaftliche Prüfungs- und Treuhandwesen (17)
Journal of accounting & economics (13)
[+/-]

Databases :

Results 1- 50 of 760

1 2 3 4 5 6 7 8 9 10 11 ... Next End
alle markierenselect all Markierungen aufhebendeselect all
1
Book / Working Paper 		Fair value reclassifications of financial assets during the financial crisis
Year:                     
2012
Person:  Bischof, Jannis; Brüggemann, Ulf; Daske, Holger
Publisher:  Berlin : SFB 649, Economic Risk
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
2
Article 		Kapitalmarktbewertung und Fair-Value-Bilanzierung von Banken
Year:                     
2012
Person:  Daske, Holger; Bischof, Jannis
Published in:  Eigenkapital Kapitalmarkt und Unternehmenssteuerung : 65. Deutscher Betriebswirtschafter-Tag 2011
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
3
Article 		Level 3 assets : booking profits and concealing losses
Year:                     
2012
Person:  Milbradt, Konstantin
Published in:  The review of financial studies ; 25
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
4
Book / Working Paper 		The professional's guide to fair value : the future of financial reporting
Year:                     
2012
Person:  Catty, James P.
Publisher:  Hoboken, NJ : Wiley
Availability:  Table of Contents Table of Contents 
 

 
 
Bookmark record
Ergenbis drucken 
Export 
5
Book / Working Paper 		The professional's guide to fair value : the future of financial reporting
Year:                     
2012
Person:  Catty, James P.
Publisher:  Hoboken, N.J : Wiley
Availability:  Table of Contents 

 
 
Bookmark record
Ergenbis drucken 
Export 
6
Book / Working Paper 		Multi entry framework for financial and risk reporting
Year:                     
2011-11-21
Person:  Staszkiewicz, Piotr W.
Institution:  Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
7
Book / Working Paper 		Fair Value Accounting: Information or Confusion for Financial Markets?
Year:                     
2011-08-01
Person:  Parbonetti, Antonio; Menini, Andrea; Magnan, Michel
Institution:  Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO)
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
8
Book / Working Paper 		Caught in the Act: How Hedge Funds Manipulate their Equity Positions
Year:                     
2011-08-01
Person:  Cici, Gjergji; Kempf, Alexander; Puetz, Alexander
Institution:  Centre for Financial Research <Köln>
Availability:  Open PDF Open PDF   

 
 
Bookmark record
Ergenbis drucken 
Export 
9
Book / Working Paper 		Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule
Year:                     
2011-05
Person:  Kochiyama, Takuma
Institution:  Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
10
Book / Working Paper 		Funding in Public Sector Pension Plans: International Evidence
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
11
Article 		Neue Vorschriften für die Fair Value-Ermittlung von Finanzinstrumenten durch IFRS 13
Year:                     
2011
Affiliated person:  Flick, Peter; Gehrer, Judith; Meyer, Sven
Published in:  IRZ : Zeitschrift für internationale Rechnungslegung ; 6
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
12
Article 		Did exit pricing under FASB 157 contribute to the subprime mortgage crisis?
Year:                     
2011
Affiliated person:  Harris, Peter; Kutasovic, Paul R.
Published in:  Global journal of business research : GJBR ; 5
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
13
Article 		Mark-to-market and the widening gap between financial and tax accounting
Year:                     
2011
Affiliated person:  Spalding, Albert D.
Published in:  Global journal of business research : GJBR ; 5
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
14
Article 		Bilanzierung mietfreier Zeiten beim Vermieter von Investment Properties
Year:                     
2011
Affiliated person:  Grüne, Michael; Burkard, Wolfgang
Published in:  IRZ : Zeitschrift für internationale Rechnungslegung ; 6
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
15
Article 		Fair-Value-Ermittlung patentierter Technologien im Rahmen der Rechnungslegung nach IFRS : eine Befragung unter den deutschen Wirtschaftsprüfern
Year:                     
2011
Affiliated person:  Frey, Hannes; Herberger, Tim; Oehler, Andreas
Published in:  IRZ : Zeitschrift für internationale Rechnungslegung ; 6
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
16
Article 		Information des Kapitalmarkts mithilfe der fair value-Statik : "fair is foul and foul is fair"
Year:                     
2011
Affiliated person:  Schildbach, Thomas
Published in:  IRZ : Zeitschrift für internationale Rechnungslegung ; 6
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
17
Article 		Auditors' perceptions of fair-value accounting : developing country evidence
Year:                     
2011
Affiliated person:  Kumarasiri, Jayanthi; Fisher, Richard
Published in:  International journal of auditing : IJA ; 15
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
18
Article 		§ 340e Abs. 3 und 4 HGB : Verbesserung der handelsrechtlichen Rechnungslegung durch Übernahme einer IFRS-Vorschrift?
Year:                     
2011
Published in:  Jahrbuch für Controlling und Rechnungswesen
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
19
Article 		The role of accounting in the global financial crisis. Assumptions and realities
Year:                     
2011
Person:  Tabara, Neculai; Rusu, Alina
Institution:  Facultatea de Ştiinţe Economice, Universitatea Danubius
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
20
Article 		La struttura del <i>Comprehensive Income Statement</i>: le indicazioni del progetto congiunto <i>IASB-FASB Financial Statement Presentation</i>
Year:                     
2011
Person:  Pisani, Michele
Publisher:  FrancoAngeli Editore
Published in:  FINANCIAL REPORTING
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
21
Article 		COMPARISON OF THE ACCOUNTING CONCEPT “FAIR VALUE” WITH OTHER ECONOMIC VALUE CONCEPTS
Year:                     
2011
Person:  Jaunzeme, Justine
Institution:  Asociaţia Generalā a Economiştilor din România - AGER
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
22
Article 		EUROPEAN AND INTERNATIONAL APPROACH ON THE ACCOUNTING FOR INTANGIBLE ASSETS
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
23
Article 		AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT
Year:                     
2011
Person:  Farcane, Nicoleta; Deliu, Delia; Gheorghian, Maria
Institution:  Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
24
Article 		FAIR VALUE EMPIRICAL STUDIES: AN OVERVIEW ON ACCONTING RESEARCH LITERATURE
Year:                     
2011
Person:  Bonaci, Carmen Giorgiana; Tudor, Adriana Tiron
Institution:  Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
25
Article 		THE FAIR VALUE – REPRESENTATION OF THE MARKET VALUE IN ACCOUNTING. TRENDS AND PERSPECTIVES IN ROMANIAN ACCOUNTING PRACTICE
Year:                     
2011
Person:  Manea, Marinela-Daniela
Institution:  Centrul de Studii Europene, Universitatea "Al.I.Cuza"
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
26
Article 		Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
Year:                     
2011
Person:  Karl A. Muller, III; Riedl, Edward J.; Sellhorn, Thorsten
Institution:  Institute for Operations Research and the Management Sciences - INFORMS
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
27
Article 		The Role of Fair Value Measurement in the Recent Financial Crunch
Year:                     
2011
Person:  Procházka, David
Institution:  Vysoká Škola Ekonomická v Praze
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
28
Article 		The Mixed Accounting Model under IAS 39: Current Impact on Bank Balance Sheets and Future Developments
Year:                     
2011
Person:  Bischof, Jannis; Ebert, Michael
Institution:  Capco Institute
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
29
Article 		Fair value accounting for liabilities : the role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
30
Book / Working Paper 		Economic consequences of fair value accounting and a change in the distribution rule
Year:                     
2011
Person:  Kochiyama, Takuma
Publisher:  Kunitachi : Hitotsubashi Univ., Center for Japanese Business Studies
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
31
Article 		An epistemic community as influencer and implementer in local government accounting in Australia
Year:                     
2011
Person:  Irvine, Helen; Cooper, Kathie; Moerman, Lee
Published in:  Financial accountability & management : in governments, public services and charities ; 27
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
32
Article 		Mark-to-market and the widening gap between financial and tax accounting
Year:                     
2011
Person:  Spalding, Albert D.
Published in:  Global journal of business research : GJBR ; 5
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
33
Article 		Did exit pricing under FASB 157 contribute to the subprime mortgage crisis?
Year:                     
2011
Person:  Harris, Peter; Kutasovic, Paul R.
Published in:  Global journal of business research : GJBR ; 5
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
34
Book / Working Paper 		Valuation for financial reporting : fair value, business combinations, intangible assets, goodwill and impairment analysis
Year:                     
c 2011
Person:  Mard, Michael J.; Hitchner, James R.; Hyden, Steven D.
Publisher:  Hoboken, NJ : Wiley
Availability:  Table of Contents Table of Contents 
 

 
 
Bookmark record
Ergenbis drucken 
Export 
35
Article 		The mixed accounting model under IAS 39 : current impact on bank balance sheets and future developments
Year:                     
2011
Person:  Bischof, Jannis; Ebert, Michael
Published in:  Journal / The Capco Institute : journal of financial transformation ; 31
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
36
Book / Working Paper 		Empirical studies on the economic consequences of financial reporting flexibility
Year:                     
2011
Person:  Müller, Maximilian André
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
37
Article 		Judging the relevance of fair value for financial instruments
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
38
Article 		Market value, fair value, and duress
Year:                     
2011
Person:  Dorchester, John
Published in:  Journal of property investment & finance ; 29
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
39
Article 		Neue Vorschriften für die Fair Value-Ermittlung von Finanzinstrumenten durch IFRS 13
Year:                     
2011
Person:  Flick, Peter; Gehrer, Judith; Meyer, Sven
Published in:  IRZ : Zeitschrift für internationale Rechnungslegung ; 6
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
40
Article 		SFAS No. 159: An examination of early electors, late electors and non-electors in the banking industry
Year:                     
2011
Person:  Xu, Li; Tang, Alex
Publisher:  Emerald Group Publishing
Published in:  Review of Accounting and Finance
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
41
Article 		The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting
Year:                     
2011
Person:  Tsunogaya, Noriyuki; Okada, Hiromasa; Patel, Chris
Publisher:  Berkeley Electronic Press
Published in:  Accounting, Economics, and Law
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
42
Article 		RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW
Year:                     
2011
Person:  Dumitru, Matis; Giorgiana, Bonaci Carmen
Institution:  Facultatea de Ştiinţe Economice, Universitatea din Oradea
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
43
Article 		The value relevance of pension accounting information: evidence from Fortune 200 firms
Year:                     
2011
Person:  Werner, Edward M.
Publisher:  Emerald Group Publishing
Published in:  Review of Accounting and Finance
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
44
Article 		Acquisition and integration of fair value information on liabilities into investors' judgments
Year:                     
2011
Person:  Lachmann, Maik; Wöhrmann, Arnt; Wömpener, Andreas
Publisher:  Emerald Group Publishing
Published in:  Review of Accounting and Finance
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
45
Article 		HISTORIC COST VERSUS FAIR VALUE
Year:                     
2011
Person:  Man, Mariana; Rivas, Bogdan; Gadau, Liana
Institution:  Wydział Zarządzania, Politechnika Częstochowska
Availability:  PDF Full text PDF Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
46
Article 		Fair value accounting: virtues and vices
Year:                     
2011
Person:  Singh, J.P.; Uzma, Shigufta Hena
Publisher:  Inderscience Enterprises Ltd
Published in:  International Journal of Managerial and Financial Accounting
Availability:  Full text   

 
 
Bookmark record
Ergenbis drucken 
Export 
47
Article 		Discussion of "Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?"
Year:                     
2011
Person:  Core, John E.
Affiliated person:  Blacconiere, Walter G.; Frederickson, James R.; Johnson, Marilyn F.; Lewis, Melissa F.
Published in:  Journal of accounting & economics ; 52
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
48
Article 		Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?
Year:                     
2011
Affiliated person:  Blacconiere, Walter G.; Frederickson, James R.; Johnson, Marilyn F.; Lewis, Melissa F.
Published in:  Journal of accounting & economics ; 52
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
49
Article 		Mark-to-market regulatory accounting when securities markets are stressed : lessons from the financial crisis of 2007 - 2009
Year:                     
2011
Person:  Kolasinski, Adam C.
Published in:  Journal of accounting & economics ; 52
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
50
Article 		Panacea, Pandora's box, or placebo : feedback in bank mortgage-backed security holdings and fair value accounting
Year:                     
2011
Person:  Bhat, Gauri; Frankel, Richard; Martin, Xiumin
Published in:  Journal of accounting & economics ; 52
Availability: 

 
 
Bookmark record
Ergenbis drucken 
Export 
alle markierenselect all Markierungen aufhebendeselect all
1 2 3 4 5 6 7 8 9 10 11 ... Next Next