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Fair value accounting
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ECONIS (ZBW)
311
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1
Novice auditors and audits of fair values : knowledge and skill requirements
Boritz, Jefim E.
;
Timoshenko, Lev M.
- In:
Accounting perspectives : a journal of The Canadian …
23
(
2024
)
1
,
pp. 39-77
Persistent link: https://www.econbiz.de/10014506657
Saved in:
2
The (exit) price of a horse : finding the fair value of an unusual nonfinancial asset
Altiero, Elizabeth C.
;
Libby, Theresa
;
Olczak, Wioleta
- In:
Issues in accounting education
39
(
2024
)
1
,
pp. 79-92
Persistent link: https://www.econbiz.de/10014507631
Saved in:
3
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
Saved in:
4
Level 3 income and CEO cash compensation in the financial industry
Young, Chaur-Shiuh
;
Tsai, Liu-Ching
;
Hsu, Hui-Wen
- In:
Journal of accounting, auditing & finance : JAAF
39
(
2024
)
2
,
pp. 568-588
Persistent link: https://www.econbiz.de/10014584622
Saved in:
5
Understanding private equity funds : a guide to private equity research in accounting
Borysoff, Maria Nykyforovych
;
Mason, Paul
;
Utke, Steven
- In:
Journal of financial reporting : a publication of the …
9
(
2024
)
1
,
pp. 21-49
Persistent link: https://www.econbiz.de/10014546519
Saved in:
6
Fair value of earnouts : valuation uncertainty or managerial opportunism?
Ferguson, Andrew
;
Hu, Wei
;
Lam, Peter
- In:
The accounting review : a publication of the American …
99
(
2024
)
3
,
pp. 141-167
Persistent link: https://www.econbiz.de/10014536453
Saved in:
7
The temporalities of financialized accounting
Leaver, Adam
- In:
Handbook of accounting in society
,
(pp. 45-57)
.
2024
Persistent link: https://www.econbiz.de/10014576854
Saved in:
8
Fair value accounting, illiquid assets, and financial stability
Mahieux, Lucas
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 544-566
Persistent link: https://www.econbiz.de/10014470041
Saved in:
9
Examining auditors' ability to evaluate the reasonableness of fair value estimates
Gong, Sabrina
;
Hao, Yamin
;
Ho, Nam
- In:
The journal of corporate accounting & finance
35
(
2024
)
1
,
pp. 128-145
Persistent link: https://www.econbiz.de/10014472257
Saved in:
10
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
Saved in:
11
Outlining commitment and resistance to dominant accounting paradigms
Van Zijl, Wayne
;
Maroun, Warren
- In:
Research handbook on financial accounting
,
(pp. 172-184)
.
2024
Persistent link: https://www.econbiz.de/10014475631
Saved in:
12
Market institutions, fair value, and financial analyst forecast accuracy
Ye, Rui
;
Heravi, Saeed M.
;
Xiao, Jason Zezhong
- In:
Abacus : a journal of accounting, finance and business …
60
(
2024
)
1
,
pp. 130-171
Persistent link: https://www.econbiz.de/10014546072
Saved in:
13
Fair value estimates of investment property, corporate governance and audit pricing : evidence from the Hong Kong real estate industry
Tang, Feng
- In:
Journal of accounting in emerging economies : JAEE
14
(
2024
)
4
,
pp. 910-935
Persistent link: https://www.econbiz.de/10015061395
Saved in:
14
The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.
;
Hammersley, Jacqueline S.
- In:
Auditing : a journal of practice & theory
42
(
2023
)
2
,
pp. 133-161
Persistent link: https://www.econbiz.de/10014311643
Saved in:
15
The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees : empirical evidence from Jordan
Alharasis, Esraa Esam
;
Prokofieva, Maria
;
Clark, Colin
- In:
Asian review of accounting
31
(
2023
)
2
,
pp. 227-255
Persistent link: https://www.econbiz.de/10014281375
Saved in:
16
Covenant violation concern and investors' pricing of Level 3 fair value adjustments
Mehnaz, Laura
;
Rahman, Asheq
;
Kabir, Humayun
- In:
Journal of contemporary accounting & economics
19
(
2023
)
3
,
pp. 1-21
Persistent link: https://www.econbiz.de/10014483037
Saved in:
17
The impacts of regulation regime changes on ChiNext IPOs : effects of 2013 and 2020 reforms on initial return, fair value and overreaction
Deng, Qi
;
Dai, Lunge
;
Yang, Zixin
;
Zhou, Zhong-guo
; …
- In:
International review of financial analysis
89
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014467065
Saved in:
18
Asymmetric effects of fair value adjustments on dividend policy
Sikalidis, Alexandros
;
Bozos, Konstantinos
;
Voulgaris, …
- In:
International review of financial analysis
90
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014468669
Saved in:
19
Fair value information and regulatory capital management using financial asset reclassification by Korean insurers
Lee, Eugenia Y.
;
Kim, Young Jun
;
Lee, Sangyoon
- In:
Finance research letters
56
(
2023
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014473657
Saved in:
20
Reflections on what financial economics can and cannot teach us about the social discount rate
Lucas, Deborah J.
- In:
Annual review of financial economics
15
(
2023
),
pp. 185-195
Persistent link: https://www.econbiz.de/10014426255
Saved in:
21
Third-party source switches : objective valuation or fair value opinion shopping?
Koo, Minjae
;
Sivaramakrishnan, Konduru
;
Zhao, Yuping
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 405-433
Persistent link: https://www.econbiz.de/10014431557
Saved in:
22
Dynamic principal market determination : fair value measurement of cryptocurrency
Beigman, Eyal
;
Brennan, Gerard
;
Hsieh, Sheng-Feng
; …
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 731-748
Persistent link: https://www.econbiz.de/10014382678
Saved in:
23
Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities
Chung, Sung Gon
;
Lee, Cheol
;
Lobo, Gerald J.
;
Yong, Kevin Ow
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 833-856
Persistent link: https://www.econbiz.de/10014382690
Saved in:
24
Market perceptions of fair value reporting for tangible assets
Conaway, Jenelle K.
;
Liang, Lihong
;
Riedl, Edward J.
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 908-933
Persistent link: https://www.econbiz.de/10014382699
Saved in:
25
The role of auditing firms in the implementation of new accounting standards : evidence from China
Fang, Xingtong
;
He, Kaigang
;
Mei, Beilei
;
Ye, Jianfang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 541-569
Persistent link: https://www.econbiz.de/10014307476
Saved in:
26
A critical review of the fair value of land in Kerala, India
Binoy, B. V.
;
Naseer, M. A.
;
Anil Kumar, P. P.
- In:
Property management
41
(
2023
)
2
,
pp. 295-307
Persistent link: https://www.econbiz.de/10014266918
Saved in:
27
Corporate social responsibility and unverifiable net assets ratio
Orlova, Svetlana
;
Sun, Li
- In:
International journal of disclosure and governance
19
(
2022
)
1
,
pp. 31-48
Persistent link: https://www.econbiz.de/10013163928
Saved in:
28
Value-relevance of reported changes in fair values and measurement-related fair value disclosures : evidence from the Australian real estate industry
Pinprapa Sangchan
;
Bhuiyan, Md. Borhan Uddin
;
Habib, Ahsan
- In:
Asian review of accounting
30
(
2022
)
1
,
pp. 121-151
Persistent link: https://www.econbiz.de/10013164295
Saved in:
29
Evidence on using the estimation of level 3 fair values as an earnings management tool : evidence from Taiwan
Lin, Yan-Ting
- In:
Review of quantitative finance and accounting
58
(
2022
)
2
,
pp. 769-794
Persistent link: https://www.econbiz.de/10012818258
Saved in:
30
The nuances of fair value history : a rejoinder to Cardao-Pito
Donleavy, Gabriel D.
- In:
Accounting history : journal of the Accounting History …
27
(
2022
)
1
,
pp. 153-170
Persistent link: https://www.econbiz.de/10012822150
Saved in:
31
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:
32
Effect of fair value accounting and corporate governance on stock prices : evidence of information efficiency in Thailand
Wonlop Buachoom
- In:
Advances in Pacific Basin business, economics and finance
10
(
2022
),
pp. 209-228
Persistent link: https://www.econbiz.de/10013253654
Saved in:
33
An analysis of the extent and use of fair value by JSE Top 40 companies
Van Zijl, Wayne
;
Hewlett, Valencia
- In:
South African journal of accounting research
36
(
2022
)
2
,
pp. 81-104
Persistent link: https://www.econbiz.de/10013270541
Saved in:
34
Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu
;
Jatinder P. Singh
- In:
International journal of business excellence : IJBEX
26
(
2022
)
3
,
pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
Saved in:
35
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:
36
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
Saved in:
37
Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism
Ramanna, Karthik
- In:
Accounting, Economics, and Law : AEL ; a convivium
12
(
2022
)
2
,
pp. 81-151
Persistent link: https://www.econbiz.de/10013261774
Saved in:
38
Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka
;
Saito, Shizuki
- In:
Accounting, Economics, and Law : AEL ; a convivium
12
(
2022
)
2
,
pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
Saved in:
39
Accounting for sustainable finance : does fair value measurement fit for long-term equity investments?
Palea, Vera
- In:
Meditari accountancy research
30
(
2022
)
1
,
pp. 22-38
Persistent link: https://www.econbiz.de/10012884472
Saved in:
40
Investment property : fair value or cost model? : recent evidence from the application of IAS 40 in Europe
Olante, Maria Elena
;
Lassini, Ugo
- In:
Advances in accounting : a research annual
56
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013365485
Saved in:
41
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:
42
The localised accounting environment in the implementation of fair value accounting in Indonesia
Nugraheni, Bernadia Linggar Yekti
;
Cummings, Lorne Stewart
- In:
Qualitative research in accounting & management
19
(
2022
)
4
,
pp. 416-440
Persistent link: https://www.econbiz.de/10013365764
Saved in:
43
An examination of other-than-temporary impairments : evidence from FSP FAS 115-2 and FAS 124-2
Toksoz, Tuba
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 262-299
Persistent link: https://www.econbiz.de/10013396020
Saved in:
44
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
Saved in:
45
Fair values and compensation contracting : evidence from real estate firms
Henderson, Darren
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 627-657
Persistent link: https://www.econbiz.de/10013348062
Saved in:
46
Enhanced disclosure of credit derivatives, information asymmetry and credit risk
Zhao, Qiuhong
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 717-751
Persistent link: https://www.econbiz.de/10013348071
Saved in:
47
Fair value measurement, value relevance and economic development : adoption evidence of China's listed firms
Zhang, Guohua
;
Qu, Xiaohui
- In:
Asia-Pacific journal of accounting & economics : …
29
(
2022
)
4
,
pp. 849-865
Persistent link: https://www.econbiz.de/10013329559
Saved in:
48
Fair value complexity and financial statement comparability
Ahn, Hyejin
- In:
Asia-Pacific journal of accounting & economics : …
29
(
2022
)
5
,
pp. 1247-1266
Persistent link: https://www.econbiz.de/10013415480
Saved in:
49
Regulatory treatment of changes in fair value and the composition of banks' investment portfolios
Iselin, Michael
;
Kang, Jung Koo
;
Madsen, Joshua
- In:
Journal of financial reporting : a publication of the …
7
(
2022
)
1
,
pp. 123-143
Persistent link: https://www.econbiz.de/10013417070
Saved in:
50
Fair value accounting from the users' perspective : an experiment on how financial analysts rely on fair value estimates in their decisions
Allini, Alessandra
;
Spanò, Rosanna
;
Du, Ning
;
Ronen, Joshua
- In:
Meditari accountancy research
30
(
2022
)
6
,
pp. 1493-1513
Persistent link: https://www.econbiz.de/10013537630
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