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~subject:"Accounting valuation"
~type_genre:"Article in journal"
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Search: subject_exact:"Statement of Financial Accounting Standard"
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Accounting valuation
Accounting standards
1,462
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IFRS
849
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438
United States
438
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249
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EU-Staaten
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Comparison
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Vergleich
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Großbritannien
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Fair value accounting
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Fair-Value-Bilanzierung
55
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Küting, Karlheinz
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2
Frowein, Nils
2
Henry, Elaine
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Abhishek N.
1
Alber, Miriam
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Bitterli, Christian
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1
Cahan, Steven F.
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Campos Cárdenas, Eliecer
1
Chaney, Paul K.
1
Chen, Jeff Zeyun
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WPg : Kompetenz schafft Vertrauen
11
Betriebs-Berater : BB
9
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
8
Der Betrieb
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Research in accounting regulation
4
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Accounting horizons : a quarterly publication of the American Accounting Association
2
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
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Journal of accounting & economics
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The accounting review : a publication of the American Accounting Association
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The international journal of accounting : TIJA
2
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
2
Abacus : a journal of accounting, finance and business studies
1
Accounting & taxation : AT
1
Accounting and business research
1
Accounting research journal
1
Advances in accounting : a research annual
1
Asia-Pacific journal of accounting & economics : APJAE
1
Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern
1
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
1
Business management review : journal of the University of Dar es Salaam Business School
1
Business research
1
Die Betriebswirtschaft : DBW
1
Emerging markets, finance and trade : EMFT
1
Finanz- und Rechnungswesen : Jahrbuch
1
International journal of accounting and information management
1
International journal of critical accounting : IJCA
1
Investment management and financial innovations
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Journal of accounting and public policy
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Journal of business economics : JBE
1
Journal of contemporary accounting & economics
1
Journal of financial and quantitative analysis : JFQA
1
Journal of international accounting research
1
Journal of international financial management and accounting
1
Journal of multinational financial management
1
Journal of pension economics and finance : JPEF
1
MSI reports : working paper series
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ECONIS (ZBW)
94
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1
Agency costs of debt in conglomerate firms
Altieri, Michela
- In:
Journal of financial and quantitative analysis : JFQA
57
(
2022
)
8
,
pp. 3048-3080
Persistent link: https://www.econbiz.de/10013469971
Saved in:
2
Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas
;
Mättö, Markus
;
Ojala, Hannu
- In:
Nordic journal of business : NJB
70
(
2021
)
3
,
pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
Saved in:
3
Motivation of discretionary goodwill impairments
Yang, Shengyi
;
Zhu, Shaoying
- In:
Research in international business and finance
66
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014462209
Saved in:
4
Disclosure versus recognition : the value relevance of pensions
Larcher, Luca
- In:
Journal of pension economics and finance : JPEF
22
(
2023
)
1
,
pp. 132-159
Persistent link: https://www.econbiz.de/10013469677
Saved in:
5
Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi
- In:
Emerging markets, finance and trade : EMFT
59
(
2023
)
8
,
pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
Saved in:
6
Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
Cipriano, Michael C.
;
Cole, Elizabeth T.
;
Briggs, John
- In:
International journal of accounting and information …
30
(
2022
)
1
,
pp. 95-114
Persistent link: https://www.econbiz.de/10012886081
Saved in:
7
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
8
Value relevance of excess return on pension assets and pension OCI components
Yu, Kun
- In:
Accounting and business research
52
(
2022
)
4
,
pp. 347-376
Persistent link: https://www.econbiz.de/10013362765
Saved in:
9
Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel
- In:
Business management review : journal of the University …
22
(
2019
)
2
,
pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
Saved in:
10
Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?
Johnson, Peter M.
;
Lopez, Thomas J.
;
Sorensen, Trevor L.
- In:
Review of quantitative finance and accounting
56
(
2021
)
3
,
pp. 891-915
Persistent link: https://www.econbiz.de/10012498597
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