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subject:"IFRS"
~isPartOf:"Review of accounting studies"
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Search: subject_exact:"Fair-Value-Bewertung"
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IFRS
Fair value accounting
22
Fair-Value-Bilanzierung
22
Accounting valuation
7
Bilanzielle Bewertung
7
Fair value
7
Bank
3
Corporate disclosure
3
Financial analysis
3
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3
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FAS 157
2
Firm valuation
2
Geschäftswert
2
Gewinn
2
Goodwill
2
Hypothek
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Managerial inputs
2
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Mortgage
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Mortgage servicing rights
2
Profit
2
Rechnungswesen
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USA
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13
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Christensen, Hans B.
2
Fiechter, Peter
2
Landsman, Wayne R.
2
Nikolaev, Valeri V.
2
Altamuro, Jennifer
1
Amel-Zadeh, Amir
1
Barth, Mary E.
1
Beng Wee Goh
1
Bratten, Brian
1
Causholli, Monika
1
Chung, Sung Gon
1
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1
Huffman, Adrienna
1
Jiang, John Xuefeng
1
Khan, Urooj
1
Li, Kevin K.
1
Linsmeier, Thomas J.
1
Magnan, Michel
1
Menini, Andrea
1
Ng, Jeffrey
1
Novotny-Farkas, Zoltán
1
Parbonetti, Antonio
1
Peasnell, Ken V.
1
Renders, Annelies
1
Sloan, Richard G.
1
Wang, Isabel Yanyan
1
Xie, Yuan
1
Yong, Kevin Ow
1
Zhang, Haiwen
1
Zhang, Xiao-Jun
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Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
32
IRZ : Zeitschrift für internationale Rechnungslegung
22
The accounting review : a publication of the American Accounting Association
22
The Routledge companion to fair value and financial reporting
17
Abacus : a journal of accounting, finance and business studies
14
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
Advances in accounting : a research annual
11
Journal of accounting & economics
11
WPg : Kompetenz schafft Vertrauen
11
Betriebswirtschaftliche Forschung und Praxis : BFuP
10
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Der Betrieb
7
Issues in accounting education
7
The international journal of accounting : TIJA
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Auditing : a journal of practice & theory
6
Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Journal of international accounting research
6
SpringerLink / Bücher
6
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
Australian accounting review
5
Critical perspectives on accounting : an international journal for social and organizational accountability
5
Journal of accounting, auditing & finance : JAAF
5
Journal of business & economics research
5
Journal of business finance & accounting : JBFA
5
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
4
Accounting horizons : a quarterly publication of the American Accounting Association
4
Accounting in Europe
4
Accounting, Economics, and Law : AEL ; a convivium
4
Behavioral research in accounting
4
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
4
European financial and accounting journal : EFAJ
4
International accounting : standards, regulations, and financial reporting
4
International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society
4
International journal of critical accounting : IJCA
4
Is fair value fair? : Financial reporting from an international perspective
4
Jahrbuch für Controlling und Rechnungswesen
4
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ECONIS (ZBW)
13
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1
Asset use and the relevance of fair value measurement : evidence from IAS 41
Huffman, Adrienna
- In:
Review of accounting studies
23
(
2018
)
4
,
pp. 1274-1314
Persistent link: https://www.econbiz.de/10011936524
Saved in:
2
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
Saved in:
3
The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status
Fiechter, Peter
;
Landsman, Wayne R.
;
Peasnell, Ken V.
; …
- In:
Review of accounting studies
22
(
2017
)
4
,
pp. 1698-1731
Persistent link: https://www.econbiz.de/10011781482
Saved in:
4
Mixing fair-value and historical-cost accounting : predictable other-comprehensive-income and mispricing of bank stocks
Easton, Peter D.
;
Zhang, Xiao-Jun
- In:
Review of accounting studies
22
(
2017
)
4
,
pp. 1732-1760
Persistent link: https://www.econbiz.de/10011781484
Saved in:
5
The contribution of bank regulation and fair value accounting to procyclical leverage
Amel-Zadeh, Amir
;
Barth, Mary E.
;
Landsman, Wayne R.
- In:
Review of accounting studies
22
(
2017
)
3
,
pp. 1423-1454
Persistent link: https://www.econbiz.de/10011743320
Saved in:
6
The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter
;
Novotny-Farkas, Zoltán
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 392-429
Persistent link: https://www.econbiz.de/10011655626
Saved in:
7
Voluntary fair value disclosures beyond SFAS 157's three-level estimates
Chung, Sung Gon
;
Beng Wee Goh
;
Ng, Jeffrey
;
Yong, Kevin Ow
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 430-468
Persistent link: https://www.econbiz.de/10011655636
Saved in:
8
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
Saved in:
9
Fair value accounting : information or confusion for financial markets?
Magnan, Michel
;
Menini, Andrea
;
Parbonetti, Antonio
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
Saved in:
10
Does it matter who serves on the Financial Accounting Standards Board? : Bob Herz’s resignation and fair value accounting for loans
Jiang, John Xuefeng
;
Wang, Isabel Yanyan
;
Xie, Yuan
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 371-394
Persistent link: https://www.econbiz.de/10010503368
Saved in:
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