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~isPartOf:"Review of accounting studies"
~subject:"Accounting policy"
~subject:"Fair-Value-Bilanzierung"
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Accounting policy
Fair-Value-Bilanzierung
IFRS
37
Accounting standards
28
Bilanzierungsgrundsätze
28
Bilanzpolitik
18
Fair value accounting
14
Accounting
8
Corporate disclosure
8
Rechnungswesen
8
Unternehmenspublizität
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Accounting valuation
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Auskunftspflicht
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Bilanzielle Bewertung
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Disclosure regulation
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Financial analysis
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Earnings management
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Fair value
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Theory
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Bilanzrecht
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Cash Flow
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32
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Barth, Mary E.
3
Christensen, Theodore E.
3
Christensen, Hans B.
2
Dyreng, Scott D.
2
Fiechter, Peter
2
Gow, Ian D.
2
Hanlon, Michelle Lee
2
Landsman, Wayne R.
2
Maydew, Edward L.
2
Merkley, Kenneth J.
2
Nikolaev, Valeri V.
2
Taylor, Daniel J.
2
Tucker, Jennifer Wu
2
Venkataraman, Shankar
2
Alam, Pervaiz
1
Altamuro, Jennifer
1
Amel-Zadeh, Amir
1
Beng Wee Goh
1
Bradshaw, Mark T.
1
Bratten, Brian
1
Callen, Jeffrey L.
1
Causholli, Monika
1
Cazier, Richard
1
Chen, Chih-ying
1
Chung, Sung Gon
1
Easton, Peter D.
1
Gunny, Katherine A.
1
Heflin, Frank
1
Hope, Ole-Kristian
1
Hsu, Charles
1
Huang, Qianyun
1
Huffman, Adrienna
1
Jacob, John
1
Jiang, John Xuefeng
1
Jin, Qinglu
1
Jorgensen, Bjorn N.
1
Khan, Urooj
1
Kim, Jeong-bon
1
Lawrence, Alastair
1
Lee, Yong Gyu
1
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Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
44
The accounting review : a publication of the American Accounting Association
34
The international journal of accounting : TIJA
29
IRZ : Zeitschrift für internationale Rechnungslegung
28
Advances in accounting : a research annual
27
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
23
Journal of accounting & economics
22
Abacus : a journal of accounting, finance and business studies
18
Betriebswirtschaftliche Forschung und Praxis : BFuP
17
Der Betrieb
17
The Routledge companion to fair value and financial reporting
17
Journal of international accounting auditing & taxation
16
Journal of international accounting research
14
Accounting in Europe
13
WPg : Kompetenz schafft Vertrauen
13
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
12
The journal of applied business research
12
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
11
Accounting perspectives : a journal of The Canadian Academic Accounting Association
11
Cogent business & management
11
European accounting review
11
Journal of accounting research
11
Research in accounting regulation
11
SpringerLink / Bücher
11
Australian accounting review
10
International journal of accounting, auditing and performance evaluation : IJAAPE
10
Issues in accounting education
10
Journal of accounting & management information systems : JAMIS
10
Journal of accounting and public policy
10
Journal of accounting, auditing & finance
10
Journal of business economics : JBE
10
Accounting forum : advancing the interdisciplinary and global connection of accounting research
9
Auditing : a journal of practice & theory
9
International journal of critical accounting : IJCA
9
Journal of business finance & accounting : JBFA
9
International journal of accounting and information management
8
International review of financial analysis
8
Journal of accounting, auditing & finance : JAAF
8
Journal of applied accounting research
8
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1
Regulatory oversight and trade-offs in earnings management : evidence from pension accounting
Naughton, James P.
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 456-490
Persistent link: https://www.econbiz.de/10012099007
Saved in:
2
Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian
;
Causholli, Monika
;
Khan, Urooj
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
Saved in:
3
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:
4
Does it matter who serves on the Financial
Accounting
Standards
Board? : Bob Herz’s resignation and fair value accounting for loans
Jiang, John Xuefeng
;
Wang, Isabel Yanyan
;
Xie, Yuan
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 371-394
Persistent link: https://www.econbiz.de/10010503368
Saved in:
5
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:
6
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:
7
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:
8
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
Saved in:
9
The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status
Fiechter, Peter
;
Landsman, Wayne R.
;
Peasnell, Ken V.
; …
- In:
Review of accounting studies
22
(
2017
)
4
,
pp. 1698-1731
Persistent link: https://www.econbiz.de/10011781482
Saved in:
10
Mixing fair-value and historical-cost accounting : predictable other-comprehensive-income and mispricing of bank stocks
Easton, Peter D.
;
Zhang, Xiao-Jun
- In:
Review of accounting studies
22
(
2017
)
4
,
pp. 1732-1760
Persistent link: https://www.econbiz.de/10011781484
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