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~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Accounting valuation"
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Search: subject_exact:"Bewertung in der Bilanz"
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Theory
Accounting valuation
Bilanzielle Bewertung
22
IFRS
12
Fair value accounting
11
Fair-Value-Bilanzierung
11
Firm valuation
7
Unternehmensbewertung
7
fair value
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fair value accounting
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conditional conservatism
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22
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Badertscher, Brad A.
2
Burks, Jeffrey J.
2
Easton, Peter D.
2
Landsman, Wayne R.
2
McInnis, John
2
Yust, Christopher G.
2
Banker, Rajiv D.
1
Beng Wee Goh
1
Black, Jonathan
1
Bleck, Alexander
1
Cantrell, Brett W.
1
Chen, Jeff Zeyun
1
Chung, Byung Hun
1
Cussatt, Marc
1
Dutta, Sunil
1
Ferguson, Andrew
1
Gao, Pingyang
1
Glaum, Martin
1
Harris, Trevor S.
1
Hodder, Leslie D.
1
Hribar, Paul
1
Hu, Wei
1
Huang, Rong
1
Jackson, Scott B.
1
Kadous, Kathryn
1
Khan, Urooj
1
Koo, Minjae
1
Koonce, Lisa
1
Lam, Peter
1
Li, Dan
1
Liang, Lihong
1
Miller, Bruce L.
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Natarajan, Ram
1
Ohlson, James A.
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Patatoukas, Panos N.
1
Peasnell, Ken V.
1
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1
Riedl, Edward J.
1
Ryan, Stephen G.
1
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The accounting review : a publication of the American Accounting Association
Der Betrieb
60
WPg : Kompetenz schafft Vertrauen
54
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
52
Betriebs-Berater : BB
42
IRZ : Zeitschrift für internationale Rechnungslegung
29
Europäische Hochschulschriften / 5
25
Betriebswirtschaftliche Forschung und Praxis : BFuP
21
Journal of accounting & economics
21
Review of accounting studies
20
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
18
Abacus : a journal of accounting, finance and business studies
16
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
16
Steuer, Wirtschaft und Recht : SWR
16
Journal of business economics : JBE
14
The international journal of accounting : TIJA
14
SpringerLink / Bücher
13
Jahrbuch für Controlling und Rechnungswesen
12
Gabler Edition Wissenschaft
11
Journal of international accounting auditing & taxation
11
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
10
Issues in accounting education
10
Rechnungslegung und Wirtschaftsprüfung : RW
10
Rechnungslegung, Prüfung und Beratung : Herausforderungen für den Wirtschaftsprüfer; Festschrift zum 70. Geburtstag von Professor Dr. Rainer Ludewig
10
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
9
Journal of accounting research
9
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
9
Working paper / National Bureau of Economic Research, Inc.
9
Accounting horizons : a quarterly publication of the American Accounting Association
8
Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern
8
Bilanzoptimierung für das Rating : Ansätze und Instrumente für ein besseres Rating-Ergebnis
8
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
8
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
8
European accounting review
8
Journal of business finance & accounting : JBFA
8
Land economics : applied research on environmental resources
8
PiR
8
Research in accounting regulation
8
Review of quantitative finance and accounting
8
The Routledge companion to fair value and financial reporting
8
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ECONIS (ZBW)
22
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1
Fair value of earnouts : valuation uncertainty or managerial opportunism?
Ferguson, Andrew
;
Hu, Wei
;
Lam, Peter
- In:
The accounting review : a publication of the American …
99
(
2024
)
3
,
pp. 141-167
Persistent link: https://www.econbiz.de/10014536453
Saved in:
2
Mark-to-market, loan retention, and loan origination
Bleck, Alexander
;
Gao, Pingyang
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 83-107
Persistent link: https://www.econbiz.de/10014234200
Saved in:
3
Third-party source switches : objective valuation or fair value opinion shopping?
Koo, Minjae
;
Sivaramakrishnan, Konduru
;
Zhao, Yuping
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 405-433
Persistent link: https://www.econbiz.de/10014431557
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
CEO overconfidence and the timeliness of goodwill impairments
Chung, Byung Hun
;
Hribar, Paul
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 221-259
Persistent link: https://www.econbiz.de/10012596201
Saved in:
6
Market valuation of intangible asset : evidence on SG&A expenditure
Banker, Rajiv D.
;
Huang, Rong
;
Natarajan, Ram
;
Zhao, Sha
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 61-90
Persistent link: https://www.econbiz.de/10012134976
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
Goodwill impairment : the effects of public enforcement and monitoring by institutional investors
Glaum, Martin
;
Landsman, Wayne R.
;
Wyrwa, Sven
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 149-180
Persistent link: https://www.econbiz.de/10011966795
Saved in:
9
Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John
;
Yu, Yong
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
Saved in:
10
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
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