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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"The international journal of accounting : TIJA"
~subject:"EU-Staaten"
~subject:"Fair-Value-Bilanzierung"
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Fair-Value-Bilanzierung
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Accounting horizons : a quarterly publication of the American Accounting Association
The international journal of accounting : TIJA
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
52
IRZ : Zeitschrift für internationale Rechnungslegung
34
Accounting in Europe
28
The accounting review : a publication of the American Accounting Association
25
WPg : Kompetenz schafft Vertrauen
23
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
20
Abacus : a journal of accounting, finance and business studies
17
The Routledge companion to fair value and financial reporting
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Advances in accounting : a research annual
16
Betriebswirtschaftliche Forschung und Praxis : BFuP
16
Der Betrieb
15
Review of accounting studies
15
Betriebs-Berater : BB
14
European financial and accounting journal : EFAJ
14
Journal of international accounting research
13
Australian accounting review
12
Journal of accounting & economics
12
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
12
Critical perspectives on accounting : an international journal for social and organizational accountability
10
SpringerLink / Bücher
10
Accounting, Economics, and Law : AEL ; a convivium
9
European accounting review
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Journal of accounting, auditing & finance
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Journal of business finance & accounting : JBFA
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Issues in accounting education
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Journal of accounting research
7
Journal of business economics : JBE
7
The IASB: the standards and their widespread adoption
7
Accounting perspectives : a journal of The Canadian Academic Accounting Association
6
Auditing : a journal of practice & theory
6
Globale Finanzberichterstattung : Entwicklung, Anwendung und Durchsetzung von IFRS ; Festschrift für Liesel Knorr
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
International journal of critical accounting : IJCA
6
Journal of accounting and public policy
6
Journal of international accounting auditing & taxation
6
Journal of management & governance
6
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ECONIS (ZBW)
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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
Voluntary IFRS adoption by unlisted European firms : impact on earnings quality and cost of debt
Cameran, Mara
;
Campa, Domenico
- In:
The international journal of accounting : TIJA
55
(
2020
)
3
,
pp. 2050013-1-36
Persistent link: https://www.econbiz.de/10012437900
Saved in:
3
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:
4
Using fair value earnings to assess firm value
Barth, Mary E.
;
Landsman, Wayne R.
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
4
,
pp. 49-58
Persistent link: https://www.econbiz.de/10011979043
Saved in:
5
Analyst coverage, market liquidity and disclosure quality : a study of fair-value disclosures by European real estate companies under IAS 40 and IFRS 13
Sundgren, Stefan
;
Mäki, Juha
;
Somoza-López, Antonio
- In:
The international journal of accounting : TIJA
53
(
2018
)
1
,
pp. 54-75
Persistent link: https://www.econbiz.de/10011865124
Saved in:
6
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:
7
Accounting quality and loan pricing : the effect of cross-country differences in legal enforcement
Anagnostopoulou, Seraina C.
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 178-200
Persistent link: https://www.econbiz.de/10011735389
Saved in:
8
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
Saved in:
9
Discussion of "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market"
Sami, Heibatollah
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 224-228
Persistent link: https://www.econbiz.de/10011332845
Saved in:
10
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
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