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~isPartOf:"Review of accounting studies"
~subject:"Accounting standards"
~subject:"Bank"
~subject:"Bilanzielle Bewertung"
~subject:"USA"
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Accounting standards
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Fair value accounting
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Fair-Value-Bilanzierung
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Review of accounting studies
The accounting review : a publication of the American Accounting Association
15
The Routledge companion to fair value and financial reporting
12
Journal of accounting & economics
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
IRZ : Zeitschrift für internationale Rechnungslegung
9
Journal of accounting research
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
9
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
8
Accounting horizons : a quarterly publication of the American Accounting Association
6
Advances in accounting : a research annual
6
Betriebswirtschaftliche Forschung und Praxis : BFuP
6
Journal of accounting and public policy
6
The international journal of accounting : TIJA
6
Abacus : a journal of accounting, finance and business studies
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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International journal of critical accounting : IJCA
5
Issues in accounting education
5
Journal of accounting, auditing & finance
5
Accounting forum : advancing the interdisciplinary and global connection of accounting research
4
Accounting history review
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
4
CFS working paper series
4
Journal of accounting, auditing & finance : JAAF
4
Journal of business finance & accounting : JBFA
4
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
3
Accounting in Europe
3
Accounting, Economics, and Law : AEL ; a convivium
3
Der Betrieb
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European financial and accounting journal : EFAJ
3
International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society
3
Journal of international accounting auditing & taxation
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Journal of international accounting research
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Management science : journal of the Institute for Operations Research and the Management Sciences
3
Research in accounting regulation
3
Review of Pacific Basin financial markets and policies
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Revue d'économie financière : revue trimestrielle de l'Association Europe finances régulations
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SpringerLink / Bücher
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Three essays on capital market effects of accounting information
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WPg : Kompetenz schafft Vertrauen
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ECONIS (ZBW)
12
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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 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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
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
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