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Search: subject:"fair value estimates"
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Fair value accounting
6
Fair-Value-Bilanzierung
6
fair value estimates
5
Financial audit
4
Wirtschaftsprüfung
4
Corporate disclosure
3
IFRS
3
Unternehmenspublizität
3
Accounting
2
Berichtswesen
2
Decision under uncertainty
2
Entscheidung unter Unsicherheit
2
Experiment
2
Fair value estimates
2
Information
2
Investitionsentscheidung
2
Kapitalmarkt
2
Rechnungswesen
2
Reporting
2
Sensitivity analysis
2
Sensitivitätsanalyse
2
disclosure type
2
Anreiz
1
Audit reporting
1
Auditor judgment
1
Behavioral accounting
1
Disclosures
1
Estimation uncertainty
1
FAS 157
1
Fair-Value-Bewertung
1
Financial statement
1
Financial supervision
1
Finanzmarktaufsicht
1
Incentives
1
Informationsgehalt
1
International Financial Reporting Standards
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Investment decision
1
Jahresabschluss
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Level 3
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English
8
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Eilifsen, Aasmund
2
Hamilton, Erin L.
2
Herrmann, Theresa
2
Messier, William F.
2
Bens, Daniel A.
1
Brink, Alisa G.
1
Cheng, Mei
1
Ho, Shuk Ying
1
Kolev, Kalin S.
1
Lachmann, Maik
1
Moroney, Robyn
1
Neamtiu, Monica
1
Phang, Soon-Yeow
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Tang, Fengchun
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
1
Behavioral research in accounting
1
Controlling und Rechnungslegung - Managerial and Financial Accounting
1
Controlling und Rechnungslegung - Managerial and financial accounting
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The accounting review : a publication of the American Accounting Association
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ECONIS (ZBW)
8
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1
The combined effect of perspective-taking and incentives on professional skepticism
Ho, Shuk Ying
;
Phang, Soon-Yeow
;
Moroney, Robyn
- In:
Managerial auditing journal
37
(
2022
)
1
,
pp. 129-150
Persistent link: https://www.econbiz.de/10012798397
Saved in:
2
The importance of quantifying uncertainty : examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and decisions
Eilifsen, Aasmund
;
Hamilton, Erin L.
;
Messier, William F.
- In:
Accounting, organizations and society : an …
90
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012514541
Saved in:
3
The importance of quantifying uncertainty : examining the effects of sensitivity analysis and audit disclosures on investors` judgements and decisions
Eilifsen, Aasmund
;
Hamilton, Erin L.
;
Messier, William F.
-
2017
Persistent link: https://www.econbiz.de/10011975845
Saved in:
4
The decision usefulness of additional disclosures on
fair
value
estimates
for nonprofessional investors
Herrmann, Theresa
-
2019
Persistent link: https://www.econbiz.de/10011950139
Saved in:
5
Do investors perceive marking-to-model as marking-to-myth? : early evidence from FAS 157 disclosure
Kolev, Kalin S.
- In:
The quarterly journal of finance
9
(
2019
)
2
,
pp. 1-47
Persistent link: https://www.econbiz.de/10012029225
Saved in:
6
The Decision Usefulness of Additional Fair Value Disclosures : One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs
Herrmann, Theresa
-
2019
fair
value
estimates
into their investment decision and what causes this exclusion. Differentiating between different types …
Persistent link: https://www.econbiz.de/10012396064
Saved in:
7
The impact of SEC disclosure monitoring on the uncertainty of fair value estimate
Bens, Daniel A.
;
Cheng, Mei
;
Neamtiu, Monica
- In:
The accounting review : a publication of the American …
91
(
2016
)
2
,
pp. 349-375
Persistent link: https://www.econbiz.de/10011458928
Saved in:
8
The impact of estimate source and social pressure on auditors' fair value estimate choices
Brink, Alisa G.
;
Tang, Fengchun
;
Yang, Ling
- In:
Behavioral research in accounting
28
(
2016
)
2
,
pp. 29-40
Persistent link: https://www.econbiz.de/10011612150
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