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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution"
~isPartOf:"Journal of accounting, auditing & finance"
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Search: subject:"Fair Value"
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Fair value accounting
26
Fair-Value-Bilanzierung
26
IFRS
24
Accounting valuation
7
Bilanzielle Bewertung
7
Fair-Value-Bewertung
6
Accounting
5
Rechnungslegung
5
Rechnungswesen
5
Entscheidung
4
Fair value
4
Berichtswesen
3
Financial crisis
3
Finanzkrise
3
Reporting
3
Theorie
3
Theory
3
Welt
3
World
3
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2
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2
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2
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2
Cash Flow
2
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2
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2
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2
Goodwill
2
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2
Information value
2
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2
Insurance
2
Intangible assets
2
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2
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2
Measurement
2
Messung
2
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2
USA
2
United States
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Whittington, Geoffrey
3
Hitz, Jörg-Markus
2
Moitzi, Bernhard
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Amel-Zadeh, Amir
1
Barth, Mary E.
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Beisland, Leif Atle
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Bieker, Marcus
1
Couch, Robert B.
1
Dean, Graeme W.
1
Esser, Maik
1
Fang, Xingtong
1
Freeman, Willoe
1
Frestad, Dennis
1
Goncharov, Igor
1
He, Kaigang
1
Hlaing, Khin Phyo
1
Kretzschmar, Anne
1
Lennard, Andrew
1
Lilien, Steven B.
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Macve, Richard
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Marra, Antonio
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Meeks, Geoffrey
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Mei, Beilei
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Navarro Galera, Andrés
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Pourjalali, Hamid
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Renders, Annelies
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Sarath, Bharat
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Shima, Kim M.
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Slof, Eric John
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Sola, Magda
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Thibodeau, Nicole
1
Toksoz, Tuba
1
Torrent, Margarita
1
Triest, Sander van
1
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Abacus : a journal of accounting, finance and business studies
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
Journal of accounting, auditing & finance
IRZ : Zeitschrift für internationale Rechnungslegung
70
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
47
The accounting review : a publication of the American Accounting Association
35
Review of accounting studies
23
Journal of accounting & economics
22
The Routledge companion to fair value and financial reporting
22
WPg : Kompetenz schafft Vertrauen
22
Economics Papers from University Paris Dauphine
21
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
20
Ovidius University Annals, Economic Sciences Series
19
MPRA Paper
17
Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Annals of Faculty of Economics
14
Journal of accounting research
14
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
12
Der Betrieb
11
European Financial and Accounting Journal
11
International journal of critical accounting : IJCA
11
Issues in accounting education
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
SpringerLink / Bücher
11
Accounting horizons : a quarterly publication of the American Accounting Association
10
Český finanční a účetní časopis
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Accounting and Finance
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
8
Auditing : a journal of practice & theory
8
Journal of accounting and public policy
8
The international journal of accounting : TIJA
8
Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Behavioral research in accounting
7
Journal of accounting, auditing & finance : JAAF
7
Journal of business finance & accounting : JBFA
7
Review of Pacific Basin financial markets and policies
7
Schriftenreihe internationale Rechnungslegung
7
Theoretical and Applied Economics
7
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ECONIS (ZBW)
28
USB Cologne (EcoSocSci)
2
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1
The role of auditing firms in the implementation of new accounting standards : evidence from China
Fang, Xingtong
;
He, Kaigang
;
Mei, Beilei
;
Ye, Jianfang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 541-569
Persistent link: https://www.econbiz.de/10014307476
Saved in:
2
An examination of other-than-temporary impairments : evidence from FSP FAS 115-2 and FAS 124-2
Toksoz, Tuba
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 262-299
Persistent link: https://www.econbiz.de/10013396020
Saved in:
3
The future of financial reporting : insights from research
Barth, Mary E.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
1
,
pp. 66-78
Persistent link: https://www.econbiz.de/10011965528
Saved in:
4
The pros and cons of
fair
value
accounting in a globalized economy : a never ending debate
Marra, Antonio
- In:
Journal of accounting, auditing & finance
31
(
2016
)
4
,
pp. 582-591
Persistent link: https://www.econbiz.de/10011593062
Saved in:
5
Measurement model or asset type : evidence from an evaluation of the relevance of financial assets
Freeman, Willoe
;
Wells, Peter
;
Wyatt, Anne
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
2
,
pp. 180-210
Persistent link: https://www.econbiz.de/10011803422
Saved in:
6
Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying
;
Zhang, Yong
- In:
Journal of accounting, auditing & finance
32
(
2017
)
2
,
pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
Saved in:
7
An option for lemons? The
fair
value
option for liabilities during the financial crisis
Wu, Wei
;
Thibodeau, Nicole
;
Couch, Robert B.
- In:
Journal of accounting, auditing & finance
31
(
2016
)
4
,
pp. 441-482
Persistent link: https://www.econbiz.de/10011593051
Saved in:
8
Unintended consequences of changing accounting standards : the case of
fair
value
accounting and mandatory dividends
Goncharov, Igor
;
Triest, Sander van
- In:
Abacus : a journal of accounting, finance and business …
50
(
2014
)
2
,
pp. 341-367
Persistent link: https://www.econbiz.de/10010515605
Saved in:
9
Determinanten einer Ausübung der
Fair-value
-Option für finanzielle Verbindlichkeiten bei Banken
Kretzschmar, Anne
-
2014
Persistent link: https://www.econbiz.de/10010433550
Saved in:
10
The role of
fair
value
accounting in promoting government accountability
Rodríguez Bolívar, Manuel Pedro
;
Navarro Galera, Andrés
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
3
,
pp. 348-386
Persistent link: https://www.econbiz.de/10009630279
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