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~subject:"Theorie"
~subject:"Bilanzielle Bewertung"
~isPartOf:"Review of accounting studies"
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Theorie
Bilanzielle Bewertung
Accounting valuation
20
Fair value accounting
7
Fair-Value-Bilanzierung
7
IFRS
6
Auskunftspflicht
4
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4
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1
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1
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1
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Review of accounting studies
Der Betrieb
60
WPg : Kompetenz schafft Vertrauen
54
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
52
Betriebs-Berater : BB
42
IRZ : Zeitschrift für internationale Rechnungslegung
29
Europäische Hochschulschriften / 5
25
Betriebswirtschaftliche Forschung und Praxis : BFuP
21
Journal of accounting & economics
21
The accounting review : a publication of the American Accounting Association
21
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
18
Abacus : a journal of accounting, finance and business studies
16
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
16
Steuer, Wirtschaft und Recht : SWR
16
Journal of business economics : JBE
14
The international journal of accounting : TIJA
14
SpringerLink / Bücher
13
Jahrbuch für Controlling und Rechnungswesen
12
Gabler Edition Wissenschaft
11
Journal of international accounting auditing & taxation
11
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
10
Rechnungslegung und Wirtschaftsprüfung : RW
10
Rechnungslegung, Prüfung und Beratung : Herausforderungen für den Wirtschaftsprüfer; Festschrift zum 70. Geburtstag von Professor Dr. Rainer Ludewig
10
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
9
Issues in accounting education
9
Journal of accounting research
9
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
9
Working paper / National Bureau of Economic Research, Inc.
9
Accounting horizons : a quarterly publication of the American Accounting Association
8
Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern
8
Bilanzoptimierung für das Rating : Ansätze und Instrumente für ein besseres Rating-Ergebnis
8
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
8
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
8
European accounting review
8
Journal of business finance & accounting : JBFA
8
Land economics : applied research on environmental resources
8
PiR
8
Research in accounting regulation
8
Review of quantitative finance and accounting
8
The Routledge companion to fair value and financial reporting
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ECONIS (ZBW)
20
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1
Use of independent valuation specialists in valuing employee stock options : evidence from IPOs
Stuart, Michael D.
;
Willis, Richard H.
- In:
Review of accounting studies
25
(
2020
)
2
,
pp. 438-473
Persistent link: https://www.econbiz.de/10012231037
Saved in:
2
The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment
Cedergren, Matthew C.
;
Chen, Changling
;
Chen, Kai
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 426-455
Persistent link: https://www.econbiz.de/10012098999
Saved in:
3
Has goodwill accounting gone bad?
Li, Kevin K.
;
Sloan, Richard G.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 964-1003
Persistent link: https://www.econbiz.de/10011690402
Saved in:
4
The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter
;
Novotny-Farkas, Zoltán
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 392-429
Persistent link: https://www.econbiz.de/10011655626
Saved in:
5
Recognition versus disclosure : evidence from fair value of investment property
Israeli, Doron
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1457-1503
Persistent link: https://www.econbiz.de/10011396641
Saved in:
6
Fair value accounting : information or confusion for financial markets?
Magnan, Michel
;
Menini, Andrea
;
Parbonetti, Antonio
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
Saved in:
7
A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
Saved in:
8
Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.
;
Nikolaev, Valeri V.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 734-775
Persistent link: https://www.econbiz.de/10010200097
Saved in:
9
The accounting and market consequences of accelerated share repurchases
Dickinson, Victoria
;
Kimmel, Paul
;
Warfield, Terry D.
- In:
Review of accounting studies
17
(
2012
)
1
,
pp. 41-71
Persistent link: https://www.econbiz.de/10009545882
Saved in:
10
Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?
Beaver, William H.
;
Correia, Maria
;
McNichols, Maureen
- In:
Review of accounting studies
17
(
2012
)
4
,
pp. 969-1010
Persistent link: https://www.econbiz.de/10009696474
Saved in:
11
Contagion of accounting methods : evidence from stock option expensing
Reppenhagen, David A.
- In:
Review of accounting studies
15
(
2010
)
3
,
pp. 629-657
Persistent link: https://www.econbiz.de/10008698376
Saved in:
12
Do pennies matter? : investor relations consequences of small negative earnings surprises
Frankel, Richard
;
Mayew, William J.
;
Sun, Yan
- In:
Review of accounting studies
15
(
2010
)
1
,
pp. 220-242
Persistent link: https://www.econbiz.de/10003966367
Saved in:
13
Market reaction to and valuation of IFRS reconciliation adjustments : first evidence from the UK
Horton, Joanne
;
Serafeim, George
- In:
Review of accounting studies
15
(
2010
)
4
,
pp. 725-751
Persistent link: https://www.econbiz.de/10008902064
Saved in:
14
Confidence and trading aggressiveness of nai͏̈ve investors : effects of information quantity and consistency
Smith, Steven D.
- In:
Review of accounting studies
15
(
2010
)
2
,
pp. 295-316
Persistent link: https://www.econbiz.de/10003993298
Saved in:
15
Publicly traded versus privately held : implications for conditional conservatism in bank accounting
Nichols, D. Craig
;
Wahlen, James Michael
;
Wieland, …
- In:
Review of accounting studies
14
(
2009
)
1
,
pp. 88-122
Persistent link: https://www.econbiz.de/10003816107
Saved in:
16
Tightening credit standards : the role of accounting quality
Jorion, Philippe
;
Shi, Charles
;
Zhang, Sanjian
- In:
Review of accounting studies
14
(
2009
)
1
,
pp. 123-160
Persistent link: https://www.econbiz.de/10003816113
Saved in:
17
Special double issue on the use of accounting data for firm valuation and performance measurement
Baiman, Stanley
(
contributor
)
-
2008
Persistent link: https://www.econbiz.de/10003744849
Saved in:
18
Voluntary disclosure of accruals in earnings press releases and the pricing of accruals
Levi, Shai
- In:
Review of accounting studies
13
(
2008
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10003704464
Saved in:
19
An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly
Louis, Henock
;
Robinson, Dahlia
;
Sbaraglia, Andrew
- In:
Review of accounting studies
13
(
2008
)
1
,
pp. 23-54
Persistent link: https://www.econbiz.de/10003704465
Saved in:
20
Does acquirer cash level predict post-acquisition
Oler, Derek K.
- In:
Review of accounting studies
13
(
2008
)
4
,
pp. 479-511
Persistent link: https://www.econbiz.de/10003767703
Saved in:
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