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~isPartOf:"Review of accounting studies"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Available-for-sale securities"
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Accounting standards
Accounting valuation
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Fair value accounting
22
Fair-Value-Bilanzierung
22
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Review of accounting studies
The accounting review : a publication of the American Accounting Association
11
Journal of accounting & economics
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
IRZ : Zeitschrift für internationale Rechnungslegung
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The Routledge companion to fair value and financial reporting
8
Betriebswirtschaftliche Forschung und Praxis : BFuP
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Issues in accounting education
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The international journal of accounting : TIJA
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Abacus : a journal of accounting, finance and business studies
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Journal of accounting research
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Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
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Accounting history review
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Accounting horizons : a quarterly publication of the American Accounting Association
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Der Betrieb
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European financial and accounting journal : EFAJ
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International journal of critical accounting : IJCA
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30 Jahre Fachhochschule der Deutschen Bundesbank : Festschrift
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Journal of financial regulation and compliance : an international journal
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Management science : journal of the Institute for Operations Research and the Management Sciences
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ECONIS (ZBW)
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1
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:
2
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:
3
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
Saved in:
4
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:
5
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:
6
Recognition versus disclosure : evidence from fair value of investment property
Israeli, Doron
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1457-1503
Persistent link: https://www.econbiz.de/10011396641
Saved in:
7
Fair value accounting : information or confusion for financial markets?
Magnan, Michel
;
Menini, Andrea
;
Parbonetti, Antonio
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
Saved in:
8
Preserving amortized costs within a fair-value-accounting framework : reclassification of gains and losses on available-for-sale securities upon realization
Dong, Minyue
;
Ryan, Stephen G.
;
Zhang, Xiao-jun
- In:
Review of accounting studies
19
(
2014
)
1
,
pp. 242-280
Persistent link: https://www.econbiz.de/10010347387
Saved in:
9
A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
Saved in:
10
Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.
;
Nikolaev, Valeri V.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 734-775
Persistent link: https://www.econbiz.de/10010200097
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