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~isPartOf:"Journal of accounting research"
~isPartOf:"Review of accounting studies"
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Search: subject_exact:"Fair-Value-Richtlinie"
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Fair value accounting
35
Fair-Value-Bilanzierung
35
IFRS
17
Accounting valuation
8
Bilanzielle Bewertung
8
Fair value
7
USA
7
United States
7
Bank
6
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5
Bilanzierungsgrundsätze
5
fair value accounting
5
Theorie
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3
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2
Basel Accord
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Basler Akkord
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Börsenkurs
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2
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35
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Article in journal
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35
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English
35
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Landsman, Wayne R.
3
Altamuro, Jennifer
2
Christensen, Hans B.
2
Fiechter, Peter
2
Nikolaev, Valeri V.
2
Riedl, Edward J.
2
Ryan, Stephen G.
2
Zhang, Haiwen
2
Acharya, Viral V.
1
Amel-Zadeh, Amir
1
Ball, Ray
1
Barr-Pulliam, Dereck
1
Barth, Mary E.
1
Beng Wee Goh
1
Borysoff, Maria Nykyforovych
1
Bratten, Brian
1
Cadman, Brian
1
Campbell, John L.
1
Carrizosa, Richard
1
Causholli, Monika
1
Cedergren, Matthew C.
1
Chen, Changling
1
Chen, Ester
1
Chen, Kai
1
Chen, Qi
1
Chen, Wei
1
Choudhary, Preeti
1
Chung, Sung Gon
1
Demerjian, Peter R.
1
Dong, Minyue
1
Donovan, John
1
Downes, Jimmy F.
1
Easton, Peter D.
1
Faurel, Lucile
1
Ferreira, Petrus H.
1
Gavious, Ilanit
1
Goncharov, Igor
1
Griffith, Emily E.
1
Hammersley, Jacqueline S.
1
Hendricks, Bradley E.
1
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Journal of accounting research
Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
32
IRZ : Zeitschrift für internationale Rechnungslegung
26
Journal of accounting & economics
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
16
Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
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 and finance : journal of the Accounting Association of Australia and New Zealand
8
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
Journal of accounting, auditing & finance : JAAF
7
Journal of business finance & accounting : JBFA
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 accounting, auditing & finance
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
Accounting in Europe
5
Behavioral research in accounting
5
Critical perspectives on accounting : an international journal for social and organizational accountability
5
Journal of business & economics research
5
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ECONIS (ZBW)
35
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35
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1
Auditors' use of in-house specialists
Zimmerman, Aleksandra B.
;
Barr-Pulliam, Dereck
;
Lee, …
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1363-1418
Persistent link: https://www.econbiz.de/10014364679
Saved in:
2
The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment
Cedergren, Matthew C.
;
Chen, Changling
;
Chen, Kai
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 426-455
Persistent link: https://www.econbiz.de/10012098999
Saved in:
3
Dividends from unrealized earnings and default risk
Chen, Ester
;
Gavious, Ilanit
;
Steinberg, Nadav
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 491-535
Persistent link: https://www.econbiz.de/10012099009
Saved in:
4
Reliability and relevance of fair values : private equity investments and investee fundamentals
Ferreira, Petrus H.
;
Kräussl, Roman
;
Landsman, Wayne R.
; …
- In:
Review of accounting studies
24
(
2019
)
4
,
pp. 1427-1449
Persistent link: https://www.econbiz.de/10012135816
Saved in:
5
Asset use and the relevance of fair value measurement : evidence from IAS 41
Huffman, Adrienna
- In:
Review of accounting studies
23
(
2018
)
4
,
pp. 1274-1314
Persistent link: https://www.econbiz.de/10011936524
Saved in:
6
Has goodwill accounting gone bad?
Li, Kevin K.
;
Sloan, Richard G.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 964-1003
Persistent link: https://www.econbiz.de/10011690402
Saved in:
7
Procyclicality of U.S. bank leverage
Laux, Christian
;
Rauter, Thomas
- In:
Journal of accounting research
55
(
2017
)
2
,
pp. 237-273
Persistent link: https://www.econbiz.de/10011695564
Saved in:
8
The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter
;
Novotny-Farkas, Zoltán
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 392-429
Persistent link: https://www.econbiz.de/10011655626
Saved in:
9
Voluntary fair value disclosures beyond SFAS 157's three-level estimates
Chung, Sung Gon
;
Beng Wee Goh
;
Ng, Jeffrey
;
Yong, Kevin Ow
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 430-468
Persistent link: https://www.econbiz.de/10011655636
Saved in:
10
The contribution of bank regulation and fair value accounting to procyclical leverage
Amel-Zadeh, Amir
;
Barth, Mary E.
;
Landsman, Wayne R.
- In:
Review of accounting studies
22
(
2017
)
3
,
pp. 1423-1454
Persistent link: https://www.econbiz.de/10011743320
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