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subject:"IFRS"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Accounting standards"
~subject:"Finanzkrise"
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IFRS
Accounting standards
Finanzkrise
Fair value accounting
31
Fair-Value-Bilanzierung
31
fair value
14
Accounting valuation
10
Bilanzielle Bewertung
10
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fair value accounting
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Badertscher, Brad A.
2
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2
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1
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1
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1
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1
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1
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The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
32
IRZ : Zeitschrift für internationale Rechnungslegung
23
The Routledge companion to fair value and financial reporting
17
Abacus : a journal of accounting, finance and business studies
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
15
Journal of accounting & economics
14
Review of accounting studies
14
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
WPg : Kompetenz schafft Vertrauen
12
Advances in accounting : a research annual
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Journal of accounting research
8
The international journal of accounting : TIJA
8
Der Betrieb
7
Issues in accounting education
7
SpringerLink / Bücher
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
Accounting perspectives : a journal of The Canadian Academic Accounting Association
6
Auditing : a journal of practice & theory
6
CFS working paper series
6
Journal of accounting and public policy
6
Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Journal of international accounting research
6
Accounting, Economics, and Law : AEL ; a convivium
5
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
5
Australian accounting review
5
Critical perspectives on accounting : an international journal for social and organizational accountability
5
International journal of critical accounting : IJCA
5
Journal of accounting, auditing & finance : JAAF
5
Journal of business & economics research
5
Journal of business finance & accounting : JBFA
5
Management science : journal of the Institute for Operations Research and the Management Sciences
5
Research in accounting regulation
5
Review of Pacific Basin financial markets and policies
5
The journal of applied business research
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
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ECONIS (ZBW)
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1
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
Saved in:
2
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
3
Are level 3 fair value remeasurements useful? : evidence from ASC 820 rollforward disclosures
Fiechter, Peter
;
Novotny-Farkas, Zoltán
;
Renders, Annelies
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 301-323
Persistent link: https://www.econbiz.de/10013419010
Saved in:
4
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
Saved in:
5
Auditor task-specific expertise : the case of fair value accounting
Ahn, Jaehan
;
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 1-32
Persistent link: https://www.econbiz.de/10012254204
Saved in:
6
The impact of benchmark set composition on auditors' Level 3 fair value judgments
Bhattacharjee, Sudip
;
Moreno, Kimberly K.
;
Wright, Nicole S.
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 91-108
Persistent link: https://www.econbiz.de/10012134978
Saved in:
7
Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj
;
Ryan, Stephen G.
;
Varma, Abhishek
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
Saved in:
8
The value relevance of managers' and auditors' disclosures about material measurement uncertainty
Dennis, Sean A.
;
Griffin, Jeremy B.
;
Zehms, Karla M.
- In:
The accounting review : a publication of the American …
94
(
2019
)
4
,
pp. 215-243
Persistent link: https://www.econbiz.de/10012118766
Saved in:
9
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
10
The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses
Fontes, Joana C.
;
Panaretou, Argyro
;
Peasnell, Ken V.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 127-147
Persistent link: https://www.econbiz.de/10011966792
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