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~isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"The international journal of accounting : TIJA"
~subject:"Fair value accounting"
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Fair value accounting
Fair-Value-Bilanzierung
31
IFRS
23
Accounting valuation
12
Bilanzielle Bewertung
12
Accounting standards
6
Bilanzierungsgrundsätze
6
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2
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2
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2
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Küting, Karlheinz
3
Schildbach, Thomas
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3
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2
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2
Haaker, Andreas
2
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2
Sami, Heibatollah
2
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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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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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1
Jessen, Ulf
1
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1
Kim, Jeong-bon
1
Kirsch, Hans-Jürgen
1
Köhling, Kathrin
1
Lauer, Peter
1
Lin, I-cheng
1
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1
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
Betriebswirtschaftliche Forschung und Praxis : BFuP
The international journal of accounting : TIJA
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
31
IRZ : Zeitschrift für internationale Rechnungslegung
26
Review of accounting studies
23
Journal of accounting & economics
22
The Routledge companion to fair value and financial reporting
22
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
20
WPg : Kompetenz schafft Vertrauen
17
Abacus : a journal of accounting, finance and business studies
15
Advances in accounting : a research annual
15
Journal of accounting research
13
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
11
Der Betrieb
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Issues in accounting education
10
Accounting horizons : a quarterly publication of the American Accounting Association
9
International journal of critical accounting : IJCA
9
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
SpringerLink / Bücher
8
Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Journal of business finance & accounting : JBFA
7
Accounting, Economics, and Law : AEL ; a convivium
6
Australian accounting review
6
Betriebs-Berater : BB
6
CFS working paper series
6
Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung
6
European accounting review
6
European financial and accounting journal : EFAJ
6
International journal of managerial and financial accounting
6
Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Journal of international accounting research
6
Review of Pacific Basin financial markets and policies
6
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
5
BIS working papers
5
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ECONIS (ZBW)
31
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1
The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?
Kim, Jeong-bon
;
Liu, Yiye
;
Shi, Haina
;
Zhu, Xindong
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150016-1-49
Persistent link: https://www.econbiz.de/10012938782
Saved in:
2
The effects of
fair
value
on the matching of revenues and expenses : the case of asset revaluations
Costa, Fábio Moraes da
;
Liu, Carol
;
Cavalier Rosa, Gina
; …
- In:
The international journal of accounting : TIJA
55
(
2020
)
4
,
pp. 2050019-1-24
Persistent link: https://www.econbiz.de/10012437921
Saved in:
3
Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds
Bierey, Martin
;
Schmidt, Martin
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 122-141
Persistent link: https://www.econbiz.de/10011735382
Saved in:
4
IFRS non-GAAP earnings disclosures and
fair
value
measurement
Malone, Lance
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
Saved in:
5
Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of
fair
value
accounting
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
Saved in:
6
Value-relevance of earnings and book value over the institutional transition in China : the suitability of
fair
value
accounting in this emerging market
Xiaohui, Qu
;
Zhang, Guohua
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 195-223
Persistent link: https://www.econbiz.de/10011332848
Saved in:
7
Discussion of "IFRS non-GAAP earnings disclosures and
fair
value
measurement"
Cheng, C. S. Agnes
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 99-112
Persistent link: https://www.econbiz.de/10011574180
Saved in:
8
Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of
fair
value
accounting"
Wang, Shiheng
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 251-257
Persistent link: https://www.econbiz.de/10011574231
Saved in:
9
Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts : evidence from
fair
value
desclosures
Cullinan, Charles P.
;
Zheng, Xiaochuan
- In:
Accounting and finance : journal of the Accounting …
54
(
2014
)
3
,
pp. 729-751
Persistent link: https://www.econbiz.de/10011348095
Saved in:
10
Response to the discussant comments on the "value-relevance of earnings and book value over the institutional transition in China : the suitability of
fair
value
accounting in this...
Xiaohui, Qu
;
Zhang, Guohua
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 229-236
Persistent link: https://www.econbiz.de/10011332843
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