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~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~isPartOf:"WPg : Kompetenz schafft Vertrauen"
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Fair value accounting
63
Fair-Value-Bilanzierung
63
IFRS
43
fair value
16
Accounting valuation
15
Bilanzielle Bewertung
15
Deutschland
9
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fair value accounting
6
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USA
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Dienstleistungsqualität
3
Fair Value
3
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Aufsatz in Zeitschrift
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71
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37
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Küting, Karlheinz
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3
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2
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2
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1
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1
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Betriebswirtschaftliche Forschung und Praxis : BFuP
The accounting review : a publication of the American Accounting Association
WPg : Kompetenz schafft Vertrauen
IRZ : Zeitschrift für internationale Rechnungslegung
67
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
47
Review of accounting studies
23
Journal of accounting & economics
22
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
16
Advances in accounting : a research annual
15
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
International journal of critical accounting : IJCA
11
Issues in accounting education
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Accounting horizons : a quarterly publication of the American Accounting Association
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Auditing : a journal of practice & theory
8
Journal of accounting and public policy
8
The international journal of accounting : TIJA
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
7
Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Behavioral research in accounting
7
Journal of accounting, auditing & finance
7
Journal of accounting, auditing & finance : JAAF
7
Journal of business finance & accounting : JBFA
7
Review of Pacific Basin financial markets and policies
7
Accounting, Economics, and Law : AEL ; a convivium
6
Australian accounting review
6
Betriebs-Berater : BB
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 international accounting research
6
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
5
Accounting history review
5
Accounting in Europe
5
Critical perspectives on accounting : an international journal for social and organizational accountability
5
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ECONIS (ZBW)
71
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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
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:
3
Are level 3
fair
value
remeasurements useful? : evidence from ASC 820 rollforward disclosures
Fiechter, Peter
;
Novotny-Farkas, Zoltán
;
Renders, Annelies
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 301-323
Persistent link: https://www.econbiz.de/10013419010
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
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:
6
Firm risk and disclosures about dispersion of asset values : evidence from oil and gas reserves
Badia, Marc
;
Barth, Mary E.
;
Duro, Miguel
;
Ormazabal, Gaizka
- In:
The accounting review : a publication of the American …
95
(
2020
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10012163173
Saved in:
7
Private equity net asset values and future cash flows
Jenkinson, Tim
;
Landsman, Wayne R.
;
Rountree, Brian R.
; …
- In:
The accounting review : a publication of the American …
95
(
2020
)
1
,
pp. 191-210
Persistent link: https://www.econbiz.de/10012163190
Saved in:
8
Auditor task-specific expertise : the case of
fair
value
accounting
Ahn, Jaehan
;
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 1-32
Persistent link: https://www.econbiz.de/10012254204
Saved in:
9
The impact of benchmark set composition on auditors' Level 3
fair
value
judgments
Bhattacharjee, Sudip
;
Moreno, Kimberly K.
;
Wright, Nicole S.
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 91-108
Persistent link: https://www.econbiz.de/10012134978
Saved in:
10
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
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