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  • Search: subject:"fair value reporting"
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Year of publication
Subject
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Fair value accounting 7 Fair-Value-Bilanzierung 7 IFRS 6 fair value reporting 4 Fair value reporting 3 Börsenkurs 2 Share price 2 Accounting discretion 1 Accounting valuation 1 Asymmetric foreign exchange exposure 1 Betriebliche Liquidität 1 Bilanzielle Bewertung 1 Börsengang 1 Capitalism 1 China 1 Chinese market 1 Corporate disclosure 1 Corporate liquidity 1 Critical 1 Derivat 1 Derivative 1 EU countries 1 EU-Staaten 1 Earnings announcement 1 Exchange rate risk 1 Fair Value Reporting 1 Financial analysis 1 Finanzanalyse 1 Firm value 1 Forecast 1 Foreign exchange exposure 1 Foreign exchange management 1 Gewinnprognose 1 Hedging 1 IAS 39 1 Initial public offering 1 Initial public offerings 1 Insurance 1 Investment property 1 Kapitalismus 1
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Online availability
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Undetermined 7
Type of publication
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Article 8
Type of publication (narrower categories)
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Article in journal 7 Aufsatz in Zeitschrift 7
Language
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English 7 Undetermined 1
Author
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Chen, Chen 1 El-Gazzar, Samir 1 Elbannan, Mohamed A. 1 Fan, Dennis 1 He, Liyu 1 Jacob, Rudolph A. 1 Krapl, Alain 1 Lee, Jiyoon 1 Lo, Kin 1 McGregor, Scott 1 Palea, Vera 1 Salyer, Robert 1 Shen, Hsin-han 1 Shiu, Cheng-Yi 1 So, Raymond 1 Tsang, Desmond 1 Yeh, Jason 1 Zhang, Jing 1
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Published in...
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Journal of accounting, auditing & finance : JAAF 2 Critical perspectives on accounting : an international journal for social and organizational accountability 1 Journal of accounting and public policy 1 Journal of banking & finance 1 Research in international business and finance 1 Review of Quantitative Finance and Accounting 1 The journal of corporate accounting & finance 1
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Source
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ECONIS (ZBW) 7 RePEc 1
Showing 1 - 8 of 8
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Effects of fair value reporting of derivatives on liquidity management policies and firm value : evidence from SFAS No. 133
Lee, Jiyoon - In: Journal of accounting, auditing & finance : JAAF 40 (2025) 1, pp. 76-100
Persistent link: https://www.econbiz.de/10015358860
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Unregulated corporate financial disclosure and analysts' forecast properties : the case of embedded value reporting by life insurers
El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 516-539
Persistent link: https://www.econbiz.de/10014584620
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Is fair value information fairly priced? : evidence from IPOs in global capital markets
He, Liyu; Shen, Hsin-han; Shiu, Cheng-Yi - In: Journal of banking & finance 135 (2022), pp. 1-20
Persistent link: https://www.econbiz.de/10013401838
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Managerial learning and the informational role of fair values
Elbannan, Mohamed A. - In: The journal of corporate accounting & finance 33 (2022) 2, pp. 49-67
Persistent link: https://www.econbiz.de/10013186121
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Understanding accounting discretion in China : an analysis of fair value reporting for investment property
Chen, Chen; Lo, Kin; Tsang, Desmond; Zhang, Jing - In: Journal of accounting and public policy 39 (2020) 4, pp. 1-19
Persistent link: https://www.econbiz.de/10012296751
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The effects of fair value reporting on corporate foreign exchange exposures
Krapl, Alain; Salyer, Robert - In: Research in international business and finance 39 (2017), pp. 215-238
Persistent link: https://www.econbiz.de/10011876468
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The political economy of fair value reporting and the governance of the standards-setting process : critical issues and pitfalls from a continental European perspective
Palea, Vera - In: Critical perspectives on accounting : an international … 29 (2015), pp. 1-15
Persistent link: https://www.econbiz.de/10011292796
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Analyst Earnings Forecasts for Publicly Traded Insurance Companies
Fan, Dennis; So, Raymond; Yeh, Jason - In: Review of Quantitative Finance and Accounting 26 (2006) 2, pp. 105-136
fair value reporting requirement (SFAS 115), which has been in effect since 1994, has enhanced the accuracy of analyst …
Persistent link: https://www.econbiz.de/10005701208
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