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Search: subject:"SFAS 157"
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SFAS 157
19
Fair value accounting
11
Fair-Value-Bilanzierung
11
IFRS
10
Fair value
4
USA
4
United States
4
ASC 820
3
Accounting standards
3
Accounting valuation
3
Bilanzielle Bewertung
3
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3
fair value
3
financial crisis
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2
Capital adequacy
2
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2
Corporate disclosure
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Fair value hierarchy
2
Fair value measurement
2
Fair value measurements
2
Financial audit
2
IFRS 13
2
Mark-to-market
2
US GAAP
2
Unternehmenspublizität
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Wirtschaftsprüfung
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fair value accounting
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fair value measurement
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reliability
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scholarly review
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Accounting law
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Asset values
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English
14
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Schroeder, Richard
3
Dao, Mai
2
Filip, Andrei
2
Hammami, Ahmad
2
Huang, Hua-Wei
2
Huang, Zhongwei
2
Jeny, Anne
2
LaCalamito, Thomas
2
Magnan, Michel
2
Moldovan, Rucsandra
2
Schauer, David
2
Beng Wee Goh
1
Bhamornsiri, Sak
1
Black, Jonathan
1
Catalina, Mihalciuc Camelia
1
Cathey, Jack
1
Chen, Bingyi
1
Chen, Jeff Zeyun
1
Chung, Sung Gon
1
Cussatt, Marc
1
Ding, Yuan
1
Elbannan, Mohamed A.
1
Elbannan, Mona A.
1
Fornaro, James M.
1
Guinn, Robert
1
Hanley, Kathleen Weiss
1
Iselin, Michael
1
Jagolinzer, Alan D.
1
Jeanjean, Thomas
1
Kallenos, Theodosis L.
1
Lesage, Cédric
1
Ng, Jeffrey
1
Nicoletti, Allison
1
Niculina, Apetri
1
Nikolova, Stanislava
1
Nishiotis, George P.
1
Stefana, Cibotariu Irina
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Stolowy, Hervé
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1
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International Advances in Economic Research
3
Accounting in Europe
2
Advances in accounting : a research annual
2
Journal of accounting & economics
2
International Journal of Economics and Accounting
1
International journal of economics and accounting : IJEA
1
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1
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1
Journal of international accounting auditing & taxation
1
Ovidius University Annals, Economic Sciences Series
1
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Review of Pacific Basin financial markets and policies
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ECONIS (ZBW)
13
RePEc
6
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1
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10
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19
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1
Market-based private equity returns
Kallenos, Theodosis L.
;
Nishiotis, George P.
- In:
Journal of banking & finance
157
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014490723
Saved in:
2
Managerial discretion and the comparability of fair value estimates
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
Journal of accounting and public policy
41
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013207616
Saved in:
3
Do investors value audit quality of complex estimates?
Chen, Bingyi
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013365551
Saved in:
4
Convergence in motion : a review of fair value levels' relevance
Filip, Andrei
;
Hammami, Ahmad
;
Huang, Zhongwei
;
Jeny, Anne
- In:
Accounting in Europe
18
(
2021
)
3
,
pp. 275-294
Persistent link: https://www.econbiz.de/10012694122
Saved in:
5
The value relevance of fair value levels : time trends under IFRS and U.S. GAAP
Filip, Andrei
;
Hammami, Ahmad
;
Huang, Zhongwei
;
Jeny, Anne
- In:
Accounting in Europe
18
(
2021
)
2
,
pp. 196-217
Persistent link: https://www.econbiz.de/10012597183
Saved in:
6
The association between fair value measurements and banks' discretionary accounting choices
Xu, Xiaolu
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 108-120
Persistent link: https://www.econbiz.de/10012064337
Saved in:
7
Strategic estimation of asset fair values
Hanley, Kathleen Weiss
;
Jagolinzer, Alan D.
;
Nikolova, …
- In:
Journal of accounting & economics
66
(
2018
)
1
,
pp. 25-45
Persistent link: https://www.econbiz.de/10011904755
Saved in:
8
The effects of
SFAS
157
disclosures on investment decisions
Iselin, Michael
;
Nicoletti, Allison
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 404-427
Persistent link: https://www.econbiz.de/10011730327
Saved in:
9
The timeliness of financial reporting and fair values : evidence from U.S. banks
Huang, Hua-Wei
;
Dao, Mai
;
Sun, Wen-Chi
- In:
Review of Pacific Basin financial markets and policies
20
(
2017
)
1
,
pp. 1-30
Persistent link: https://www.econbiz.de/10011697172
Saved in:
10
Voluntary fair value disclosures beyond
SFAS
157
's three-level estimates
Chung, Sung Gon
;
Beng Wee Goh
;
Ng, Jeffrey
;
Yong, Kevin Ow
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 430-468
Persistent link: https://www.econbiz.de/10011655636
Saved in:
1
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