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  • Search: subject:"Fair value accounting"
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Year of publication
Subject
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Fair value accounting 1,718 Fair-Value-Bilanzierung 1,679 IFRS 1,025 Bilanzielle Bewertung 408 Accounting valuation 407 Rechnungswesen 205 Accounting 203 Accounting standards 193 Financial crisis 192 Bilanzierungsgrundsätze 190 Finanzkrise 187 Bank 166 Theorie 164 Theory 162 Germany 138 Deutschland 137 Unternehmensbewertung 129 Firm valuation 126 Welt 116 USA 115 United States 114 World 112 fair value accounting 108 Fair-Value-Bewertung 102 Financial audit 101 Wirtschaftsprüfung 101 fair value 100 Corporate disclosure 98 Unternehmenspublizität 98 Bilanzpolitik 89 Fair value 89 Jahresabschluss 88 Accounting policy 87 Financial statement 83 Bank accounting 77 Bankrechnungslegung 77 Derivat 70 Derivative 70 Börsenkurs 66 Share price 66
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Online availability
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Free 466 Undetermined 394 CC license 10
Type of publication
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Article 1,155 Book / Working Paper 668 Other 2
Type of publication (narrower categories)
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Article in journal 919 Aufsatz in Zeitschrift 919 Aufsatz im Buch 163 Book section 163 Hochschulschrift 91 Graue Literatur 89 Non-commercial literature 89 Working Paper 88 Arbeitspapier 79 Thesis 79 Conference paper 19 Dissertation u.a. Prüfungsschriften 19 Konferenzbeitrag 19 Collection of articles of several authors 13 Sammelwerk 13 research-article 10 Article 5 Case study 5 Fallstudie 5 Aufsatzsammlung 4 Collection of articles written by one author 4 Sammlung 4 Handbook 2 Handbuch 2 Konferenzschrift 2 Accompanied by computer file 1 Bibliografie enthalten 1 Bibliography included 1 Conference proceedings 1 Elektronischer Datenträger 1 Elektronischer Datenträger als Beilage 1 Guidebook 1 Lehrbuch 1 Mehrbändiges Werk 1 Multi-volume publication 1 Nachschlagewerk 1 Ratgeber 1 Reference book 1 Systematic review 1 Textbook 1
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Language
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English 1,358 German 391 Undetermined 64 French 10 Czech 1 Dutch 1 Polish 1 Romanian 1
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Author
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Laux, Christian 22 Küting, Karlheinz 16 Landsman, Wayne R. 16 Barth, Mary E. 15 Bischof, Jannis 15 Fiechter, Peter 15 Leuz, Christian 15 Magnan, Michel 13 Novotny-Farkas, Zoltán 12 Ramanna, Karthik 12 Ryan, Stephen G. 12 Schildbach, Thomas 12 Palea, Vera 11 Sellhorn, Thorsten 11 Schmidt, Martin 10 Shakespeare, Catherine 10 Bieker, Marcus 9 Khan, Urooj 9 Yong, Kevin Ow 9 Biondi, Yuri 8 Bratten, Brian 8 Riedl, Edward J. 8 Ronen, Joshua 8 Whittington, Geoffrey 8 Bhat, Gauri 7 Daske, Holger 7 Goncharov, Igor 7 Hachmeister, Dirk 7 Linsmeier, Thomas J. 7 Renders, Annelies 7 Riepe, Jan 7 Alharasis, Esraa Esam 6 Amel-Zadeh, Amir 6 Bieg, Hartmut 6 Campbell, John L. 6 Cardao-Pito, Tiago 6 Chircop, Justin 6 Couch, Robert B. 6 Gaynor, Lisa Milici 6 Gebhardt, Günther 6
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Institution
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International Accounting Standards Board 7 Basel Committee on Banking Supervision 5 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 4 Verlag Dr. Kovač 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Center for Financial Studies 3 National Bureau of Economic Research 3 Springer Fachmedien Wiesbaden 3 C. D. Howe Institute 2 Deutsches Institut für Corporate Finance 2 Faculdade de Economia, Universidade do Porto 2 Université Paris-Dauphine (Paris IX) 2 Banco de España 1 Brussels European and Global Economic Laboratory 1 C.E.P.R. Discussion Papers 1 Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 1 Certified General Accountants Association of Canada - CGA 1 Europäische Zentralbank 1 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 1 Gottfried Wilhelm Leibniz Universität Hannover 1 HAL 1 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 1 Informatiecentrum voor het Bedrijfsrevisoraat <Brügge> 1 Közgazdaság-tudományi Intézet, Közgazdaság- és Regionális Tudományi Kutatóközpont 1 Ludwig-Maximilians-Universität München 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 Schmalenbach-Gesellschaft für Betriebswirtschaft / Arbeitskreis Immaterielle Werte im Rechnungswesen 1 School of Economics and Business Administration, University of Navarra 1 Shaker Verlag 1 Sonderforschungsbereich 649: Ökonomisches Risiko, Wirtschaftswissenschaftliche Fakultät 1 Springer International Publishing 1 Tilburg University, Center for Economic Research 1 Universität Duisburg-Essen 1 Université Paris-Dauphine 1
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 39 The accounting review : a publication of the American Accounting Association 32 IRZ : Zeitschrift für internationale Rechnungslegung 29 Review of accounting studies 25 Journal of accounting & economics 22 The Routledge companion to fair value and financial reporting 22 Abacus : a journal of accounting, finance and business studies 21 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 20 WPg : Kompetenz schafft Vertrauen 17 Advances in accounting : a research annual 16 Betriebswirtschaftliche Forschung und Praxis : BFuP 15 Journal of accounting research 15 Der Betrieb 12 Issues in accounting education 12 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 11 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 11 Accounting horizons : a quarterly publication of the American Accounting Association 10 International journal of critical accounting : IJCA 10 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 9 Journal of accounting and public policy 9 Journal of accounting, auditing & finance : JAAF 9 Journal of business finance & accounting : JBFA 9 SpringerLink / Bücher 9 The international journal of accounting : TIJA 9 Accounting forum : advancing the interdisciplinary and global connection of accounting research 8 Accounting perspectives : a journal of The Canadian Academic Accounting Association 8 Auditing : a journal of practice & theory 8 Journal of international accounting research 8 Accounting, Economics, and Law : AEL ; a convivium 7 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 7 CFS working paper series 7 International journal of managerial and financial accounting 7 Journal of accounting, auditing & finance 7 Accounting in Europe 6 Australian accounting review 6 Betriebs-Berater : BB 6 Critical perspectives on accounting : an international journal for social and organizational accountability 6 Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung 6 European accounting review 6 European financial and accounting journal : EFAJ 6
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Source
All
ECONIS (ZBW) 1,692 RePEc 76 USB Cologne (EcoSocSci) 28 EconStor 14 Other ZBW resources 11 BASE 4
Showing 1 - 10 of 1,825
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A survey of research on fair value accounting for financial institutions
Henderson, Darren; Mamo, Kaleab - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 2, pp. 307-342
Persistent link: https://www.econbiz.de/10015454716
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The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan : a systematic review
Alharasis, Esraa Esam; Prokofieva, Maria; Clark, Colin; … - In: Cogent business & management 11 (2024) 1, pp. 1-17
A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the …
Persistent link: https://www.econbiz.de/10015446631
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Unraveling the determinants and consequences of mandatory IFRS convergence in India : insights from systematic literature review
M. N., Nikhil; Shenoy, Sandeep S.; Chakraborty, Suman; … - In: Cogent business & management 11 (2024) 1, pp. 1-23
The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...
Persistent link: https://www.econbiz.de/10015448883
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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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Valuation specialist, earnings persistent and Level 3 fair value measurements
Bu, Chen; Zhang, Yuyu; Yao, Daifei - In: Accounting and finance 65 (2025) 3, pp. 2866-2893
Persistent link: https://www.econbiz.de/10015467959
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Economic policy uncertainty exposure and the valuation of non-financial assets : an analysis of Australian listed firms
Liu, Chang; Hu, Fang; Yao, Daifei; Li, Bin - In: China Accounting and Finance Review 27 (2025) 4, pp. 520-547
This study aims to explore how a firm's exposure to economic policy uncertainty (EPU) affects the use of fair value (FV) measurement for non-financial assets.The analysis focuses on the selection of FV models for different types of non-financial assets. It examines how internal factors and...
Persistent link: https://www.econbiz.de/10015467552
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Accounting choice in measurement and comparability : an examination of the effect of the fair value option
Fontes, Joana Cardoso; Panaretou, Argyro; Shakespeare, … - In: Review of accounting studies 30 (2025) 2, pp. 1592-1637
Persistent link: https://www.econbiz.de/10015533921
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Differences and interactions between banks' financial statements and prudential regulation
Mérő, Katalin; Tardos, Ágnes - In: Journal of banking regulation 26 (2025) 2, pp. 164-175
Persistent link: https://www.econbiz.de/10015485907
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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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