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~accessRights:"restricted"
~subject:"Accounting policy"
~subject:"Gerechtigkeit"
~subject:"Theorie"
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Accounting policy
Gerechtigkeit
Theorie
Fair value accounting
317
Fair-Value-Bilanzierung
304
IFRS
225
fair value
81
Accounting valuation
74
Bilanzielle Bewertung
74
Fair value
68
fair value accounting
48
Bank
44
Accounting
39
Rechnungswesen
37
Financial audit
36
Wirtschaftsprüfung
36
Accounting standards
35
Financial crisis
30
Corporate disclosure
29
Unternehmenspublizität
29
Finanzkrise
28
Bilanzierungsgrundsätze
27
USA
26
United States
26
Theory
24
Bilanzpolitik
23
Firm valuation
20
Unternehmensbewertung
20
Value relevance
19
Share price
18
Börsenkurs
17
Credit risk
17
Kreditrisiko
16
International Financial Reporting Standards
15
SFAS 157
13
historical cost
13
Bank regulation
12
Basel Accord
12
Basler Akkord
12
Germany
12
IFRS 13
12
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Undetermined
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49
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Article
41
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8
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Article in journal
40
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40
Arbeitspapier
3
Conference paper
3
Graue Literatur
3
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3
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3
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3
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Language
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English
46
German
2
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1
Author
All
Chen, Ester
3
Gavious, Ilanit
3
Marinovic, Iván
2
Acharya, Viral V.
1
Altman, Edward I.
1
Anselmi, Guido
1
Artemenkov, Andrey I.
1
Blecher, Christian
1
Bloss, Michael
1
Botosan, Christine A.
1
Bradley, Wray
1
Bratten, Brian
1
Causholli, Monika
1
Cedergren, Matthew C.
1
Chang, Yao-Lin
1
Chen, Changling
1
Chen, Kai
1
Chen, Qi
1
Chiang, Wen-Chyuan
1
Choi, Albert H.
1
Corona, Carlos
1
Craig, Russell
1
D'Aveni, Richard A.
1
Dechow, Patricia M.
1
Dong, Minyue
1
Donleavy, Gabriel D.
1
Dorminey, Jack
1
Ebach, Eva Marie
1
Freeman, Willoe
1
Frestad, Dennis
1
Frey, Hannes
1
Glasscock, Robson
1
Gonçalves, Rute
1
Hangartner, Dominik
1
Harless, David W.
1
Hayoun, Shaul
1
Hertel, Michael
1
Himanshu
1
Hodder, Leslie D.
1
Hsu, Audrey Wen-hsin
1
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Deutsches Institut für Corporate Finance
1
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The accounting review : a publication of the American Accounting Association
4
Review of quantitative finance and accounting
3
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
2
Advances in accounting : a research annual
2
Journal of accounting, auditing & finance : JAAF
2
Review of accounting studies
2
Abacus : a journal of accounting, finance and business studies
1
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
1
Advances in Pacific Basin business, economics and finance
1
Annual review of financial economics
1
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
1
Contemporary economics
1
Corporate ownership & control : international scientific journal
1
Discussion papers / CEPR
1
European accounting review
1
International journal of business excellence : IJBEX
1
International journal of critical accounting : IJCA
1
International journal of revenue management : IJRM
1
Journal of Applied Accounting Research
1
Journal of accounting research
1
Journal of business finance & accounting : JBFA
1
Journal of financial reporting : a publication of the Financial Accounting and Reporting Section of the American Accounting Association
1
Journal of international accounting auditing & taxation
1
Journal of risk finance : the convergence of financial products and insurance
1
Journal of the Academy of Marketing Science
1
Research in accounting regulation
1
Review of Pacific Basin financial markets and policies
1
Rock Center for Corporate Governance at Stanford University working paper series
1
Schmalenbach business review : sbr
1
Springer Texts in Business and Economics
1
Springer eBook Collection
1
Springer eBook Collection / Business and Economics
1
SpringerLink / Bücher
1
Stanford University Graduate School of Business research paper
1
The B.E. journal of macroeconomics
1
The New York University Salomon Center Series on Financial Markets and Institutions
1
The international journal of accounting : TIJA
1
The journal of law, economics, & organization
1
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Source
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ECONIS (ZBW)
48
RePEc
1
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1
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49
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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
Reflections on what financial economics can and cannot teach us about the social discount rate
Lucas, Deborah J.
- In:
Annual review of financial economics
15
(
2023
),
pp. 185-195
Persistent link: https://www.econbiz.de/10014426255
Saved in:
3
Evidence on using the estimation of level 3 fair values as an earnings management tool : evidence from Taiwan
Lin, Yan-Ting
- In:
Review of quantitative finance and accounting
58
(
2022
)
2
,
pp. 769-794
Persistent link: https://www.econbiz.de/10012818258
Saved in:
4
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:
5
Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu
;
Jatinder P. Singh
- In:
International journal of business excellence : IJBEX
26
(
2022
)
3
,
pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
Saved in:
6
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:
7
Enhanced disclosure of credit derivatives, information asymmetry and credit risk
Zhao, Qiuhong
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 717-751
Persistent link: https://www.econbiz.de/10013348071
Saved in:
8
Effect of
fair
value
accounting and corporate governance on stock prices : evidence of information efficiency in Thailand
Wonlop Buachoom
- In:
Advances in Pacific Basin business, economics and finance
10
(
2022
),
pp. 209-228
Persistent link: https://www.econbiz.de/10013253654
Saved in:
9
Time to get it right : an examination of post-acquisition
fair
value
adjustments
Kubic, Matthew
- In:
Journal of financial reporting : a publication of the …
6
(
2021
)
1
,
pp. 109-135
Persistent link: https://www.econbiz.de/10012663682
Saved in:
10
Illiquid assets and the opacity discount in banks' valuation
Anselmi, Guido
- In:
Review of Pacific Basin financial markets and policies
24
(
2021
)
4
,
pp. 2150028-1-2150028-40
Persistent link: https://www.econbiz.de/10012805128
Saved in:
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