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  • Search: subject:"Fair Value Accounting"
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Year of publication
Subject
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Fair value accounting 417 Fair-Value-Bilanzierung 403 IFRS 213 Bilanzielle Bewertung 98 Accounting valuation 97 Bank 63 Financial crisis 60 Finanzkrise 58 Theorie 52 Accounting 51 Theory 51 Rechnungswesen 49 Accounting standards 40 Bilanzierungsgrundsätze 40 Corporate disclosure 39 Unternehmenspublizität 39 fair value accounting 34 Welt 32 Financial audit 30 Wirtschaftsprüfung 30 Firm valuation 29 Unternehmensbewertung 29 World 28 Bank accounting 25 Bankrechnungslegung 25 Bank regulation 24 Bankenregulierung 24 Fair value 19 Measurement 18 Messung 17 Bilanzpolitik 16 Accounting policy 15 Banks 15 fair value 15 Financial product 14 Finanzprodukt 14 Börsenkurs 13 Credit risk 13 Kreditrisiko 13 Share price 13
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Online availability
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Free 459 CC license 7
Type of publication
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Book / Working Paper 379 Article 78 Other 2
Type of publication (narrower categories)
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Working Paper 68 Graue Literatur 60 Non-commercial literature 60 Arbeitspapier 59 Article in journal 59 Aufsatz in Zeitschrift 59 Hochschulschrift 11 Thesis 11 Aufsatz im Buch 4 Book section 4 Article 3 Collection of articles of several authors 2 Sammelwerk 2
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Language
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English 423 Undetermined 29 German 6 French 2
Author
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Laux, Christian 12 Leuz, Christian 9 Magnan, Michel 9 Novotny-Farkas, Zoltán 8 Bischof, Jannis 7 Fiechter, Peter 7 Landsman, Wayne R. 7 Sellhorn, Thorsten 5 Bergheim, Ralf 4 Borio, Claudio E. V. 4 Bratten, Brian 4 Brüggemann, Ulf 4 Chircop, Justin 4 Daske, Holger 4 Dewachter, Hans 4 Ernstberger, Jürgen 4 Gebhardt, Günther 4 Goncharov, Igor 4 Khan, Urooj 4 Lyrio, Marco 4 Maes, Konstantijn 4 Merrill, Craig B. 4 Nadauld, Taylor D. 4 Ojo, Marianne 4 Ramanna, Karthik 4 Reichardt, Rolf 4 Renders, Annelies 4 Riedl, Eddie 4 Ryan, Stephen G. 4 Stulz, René M. 4 Vale, Bent 4 Von Peter, Goetz 4 Widmer, Severin Oliver 4 Wittenbrink, Carsten 4 de Jager, Phillip 4 Alharasis, Esraa Esam 3 Barth, Mary E. 3 Bhat, Gauri 3 Bouther, Regis 3 Campbell, John L. 3
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Institution
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Basel Committee on Banking Supervision 5 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Center for Financial Studies 3 National Bureau of Economic Research 3 C. D. Howe Institute 2 Faculdade de Economia, Universidade do Porto 2 Banco de España 1 Brussels European and Global Economic Laboratory 1 Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 1 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 1 Gottfried Wilhelm Leibniz Universität Hannover 1 HAL 1 Közgazdaság-tudományi Intézet, Közgazdaság- és Regionális Tudományi Kutatóközpont 1 Nationale Bank van België/Banque national de Belqique (BNB) 1 Networks Financial Institute, Scott College of Business 1 Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI) 1 Sonderforschungsbereich 649: Ökonomisches Risiko, Wirtschaftswissenschaftliche Fakultät 1 Tilburg University, Center for Economic Research 1 Université Paris-Dauphine 1 Université Paris-Dauphine (Paris IX) 1
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Published in...
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CFS working paper series 7 European financial and accounting journal : EFAJ 6 BIS working papers 5 Working papers / Harvard Business School, Division of Research 5 CIRANO Working Papers 4 MPRA Paper 4 BIS Working Paper 3 CFS Working Paper 3 CFS Working Paper Series 3 Columbia Business School Research Paper 3 NBER Working Paper 3 NBER working paper series 3 Three essays on capital market effects of accounting information 3 Annals of Faculty of Economics 2 Australian accounting review : AAR 2 Bank of England Working Paper 2 China journal of accounting research : CJAR 2 Cogent business & management 2 Consultative document 2 Document de travail 2 European research studies 2 FEP Working Papers 2 Fisher College of Business working paper series 2 IEHAS Discussion Papers 2 Journal of Social Sciences (COES&RJ-JSS) 2 Questioni di economia e finanza 2 Revista de Contabilidad 2 Ruhr Economic Papers 2 Sonderforschungsbereich 504, Rationalitätskonzepte, Entscheidungsverhalten und Ökonomische Modellierung 2 e-briefs 2 2018, 66- 1 5th International Conference «Economic Integration, competition and cooperation», Croatia, Opatija, 2005 1 AAA 2010 Financial Accounting and Reporting Section (FARS) Paper 1 ABACUS, Forthcoming 1 ASTIN bulletin : the journal of the International Actuarial Association 1 Abacus : a journal of accounting, finance and business studies 1 Accounting and Finance Research 1 Accounting and corporate reporting : today and tomorrow 1 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 1 Accounting in Europe 1
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Source
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ECONIS (ZBW) 403 RePEc 40 EconStor 12 BASE 4
Showing 1 - 10 of 459
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The effect of key audit matters and management disclosures on auditors’ judgements and decisions : An exploratory study
Ma, Jin; Coram, Paul; Troshani, Indrit - In: The British accounting review 56 (2024) 2, pp. 1-17
Persistent link: https://www.econbiz.de/10015062216
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Classification and measurement under IFRS 9 : a commentary and suggestions for future research
Kvaal, Erlend; Löw, Edgar; Novotny-Farkas, Zoltán; … - In: Accounting in Europe 21 (2024) 2, pp. 154-175
Persistent link: https://www.econbiz.de/10015048794
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Fair value and corporate taxation : out through the door, back through the window?
Martins, António; Sá, Cristina; Taborda, Daniel - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 479-499
Persistent link: https://www.econbiz.de/10014369693
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Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era : Jordanian financial business evidence
Alharasis, Esraa Esam; Alidarous, Manal; Alkhwaldi, Abeer F. - In: Cogent business & management 10 (2023) 2, pp. 1-31
This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and …
Persistent link: https://www.econbiz.de/10014503284
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Prevalence of Fisher's theory in mainstream accounting and economic research
Cardao-Pito, Tiago - In: Accounting history : journal of the Accounting History … 28 (2023) 2, pp. 312-337
Persistent link: https://www.econbiz.de/10014291992
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Asset reclassifications and bank recapitalization during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - In: Management science : journal of the Institute for … 69 (2023) 1, pp. 75-100
Persistent link: https://www.econbiz.de/10014288434
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A "distributional apparatus" for real estate : fair value accounting and the assetization of UK property
Goulding, Richard; Haslam, Colin; Leaver, Adam; Silver, … - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-15
Persistent link: https://www.econbiz.de/10015066961
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Critical discussion regarding the valuation of the most relevant assets in soccer clubs : auditors' insights
Martín-Lozano, Francisco Javier; Carrasco-Gallego, Amalia - In: Revista de Contabilidad 27 (2024) 1, pp. 130-145
Persistent link: https://www.econbiz.de/10015396149
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The role of fair value accounting in debt structure decisions : evidence from priority structure and financial flexibility
Wang, Dongyi - In: The international journal of accounting 59 (2024) 3, pp. 1-33
Persistent link: https://www.econbiz.de/10015399543
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Fair value estimates for illiquid cryptocurrency
Zhang, Guangyue; Sannella, Alexander J.; Brennan, Gerard; … - In: International journal of accounting information systems 54 (2024), pp. 1-13
Persistent link: https://www.econbiz.de/10015072622
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