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~isPartOf:"Journal of accounting research"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"IFRS"
~subject:"Theorie"
~subject:"USA"
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Search: subject_exact:"Bewertung in der Bilanz"
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Accounting valuation
30
Bilanzielle Bewertung
30
Fair value accounting
11
Fair-Value-Bilanzierung
11
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fair value
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Badertscher, Brad A.
2
Burks, Jeffrey J.
2
Easton, Peter D.
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McInnis, John
2
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2
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2
Shin, Hyun Song
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1
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1
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1
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Journal of accounting research
The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
43
WPg : Kompetenz schafft Vertrauen
25
IRZ : Zeitschrift für internationale Rechnungslegung
23
Betriebs-Berater : BB
21
Betriebswirtschaftliche Forschung und Praxis : BFuP
14
Der Betrieb
14
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
12
Journal of accounting & economics
12
Journal of business economics : JBE
10
Review of accounting studies
10
Abacus : a journal of accounting, finance and business studies
9
SpringerLink / Bücher
9
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
8
Jahrbuch für Controlling und Rechnungswesen
8
Journal of international accounting auditing & taxation
8
PiR
8
Rechnungslegung und Wirtschaftsprüfung : RW
8
Europäische Hochschulschriften / 5
7
Land economics : applied research on environmental resources
7
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
7
The Routledge companion to fair value and financial reporting
7
The international journal of accounting : TIJA
7
The journal of finance : the journal of the American Finance Association
7
Working paper / National Bureau of Economic Research, Inc.
7
Issues in accounting education
6
Journal of international accounting research
6
Journal of property investment & finance
6
Accounting horizons : a quarterly publication of the American Accounting Association
5
Accounting theory ; Vol. 2
5
American journal of agricultural economics
5
Australian accounting review
5
Economic inquiry : journal of the Western Economic Association International
5
Gabler Edition Wissenschaft
5
Journal of accounting, auditing & finance
5
Journal of financial and quantitative analysis : JFQA
5
Journal of regulatory economics
5
Research in accounting regulation
5
Review of quantitative finance and accounting
5
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ECONIS (ZBW)
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1
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:
2
CEO overconfidence and the timeliness of goodwill impairments
Chung, Byung Hun
;
Hribar, Paul
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 221-259
Persistent link: https://www.econbiz.de/10012596201
Saved in:
3
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
Saved in:
4
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
5
Goodwill impairment : the effects of public enforcement and monitoring by institutional investors
Glaum, Martin
;
Landsman, Wayne R.
;
Wyrwa, Sven
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 149-180
Persistent link: https://www.econbiz.de/10011966795
Saved in:
6
Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John
;
Yu, Yong
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
Saved in:
7
Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil
;
Patatoukas, Panos N.
- In:
The accounting review : a publication of the American …
92
(
2017
)
4
,
pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
Saved in:
8
Accounting comparability and the accuracy of peer-based valuation models
Young, Steven
;
Zeng, Yachang
- In:
The accounting review : a publication of the American …
90
(
2015
)
6
,
pp. 2571-2601
Persistent link: https://www.econbiz.de/10011414553
Saved in:
9
The market pricing of other-than-temporary impairments
Badertscher, Brad A.
;
Burks, Jeffrey J.
;
Easton, Peter D.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 811-838
Persistent link: https://www.econbiz.de/10010408026
Saved in:
10
Predicting credit losses : loan fair values versus historical costs
Cantrell, Brett W.
;
McInnis, John
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
89
(
2014
)
1
,
pp. 147-176
Persistent link: https://www.econbiz.de/10010256779
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