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~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Bewertungsgrundsatz der Bilanz"
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ECONIS (ZBW)
1,300
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251
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251
The accuracy of disclosures for complex estimates : evidence from reported stock option fair values
Bratten, Brian
;
Jennings, Ross
;
Schwab, Casey M.
- In:
Accounting, organizations and society : an …
52
(
2016
),
pp. 32-49
Persistent link: https://www.econbiz.de/10011554781
Saved in:
252
The impairment test of goodwill : an empirical analysis of incentives for earnings management in Italian publicly traded companies
Korošec, Bojana
;
Jerman, Mateja
;
Tominc, Polona
- In:
Economic research
29
(
2016
)
1
,
pp. 162-176
Persistent link: https://www.econbiz.de/10012221577
Saved in:
253
Market transaction characteristics and pricing effect of accounting valuation models
Hu, Yiming
;
Tian, Xinmin
;
Zhu, Zhiyong
- In:
China finance review international
6
(
2016
)
1
,
pp. 2-31
Persistent link: https://www.econbiz.de/10011722586
Saved in:
254
Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40
Alhusaini, Walid
;
Elshamy, Mostafa
- In:
International journal of accounting and finance
6
(
2016
)
2
,
pp. 100-117
Persistent link: https://www.econbiz.de/10011722947
Saved in:
255
Depreciated depreciation methods? : alternatives to Sraffa's take on fixed capital
Keil, Jan
- In:
Review of political economy
28
(
2016
)
4
,
pp. 566-589
Persistent link: https://www.econbiz.de/10011709609
Saved in:
256
Changes in the value relevance of research and development expenses after IFRS adoption
Gong, James Jianxing
;
Wang, Sophia I-Ling
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 49-61
Persistent link: https://www.econbiz.de/10011713496
Saved in:
257
Methodological aspects of depreciation accounting and analysis of the use of the depreciation policy
Amanova, Gulnara
;
Saparbayeva, Saule
;
Akimova, Bibigul
; …
- In:
Journal of advanced research in law and economics : JARLE
7
(
2016
)
3/17
,
pp. 483-491
Persistent link: https://www.econbiz.de/10011867369
Saved in:
258
Valuing information technology related intangible assets
Saunders, Adam
;
Brynjolfsson, Erik
- In:
Management information systems : mis quarterly
40
(
2016
)
1
,
pp. 83-110
Persistent link: https://www.econbiz.de/10011447581
Saved in:
259
Einfluss der einseitigen Maßgeblichkeit bei langfristigen Rückstellungen unter Berücksichtigung von Bewertungsdivergenzen
Bachmann, Carmen
;
Richter, Konrad
;
Schuler, Carolin
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
68
(
2016
)
5
,
pp. 456-473
Persistent link: https://www.econbiz.de/10011668514
Saved in:
260
The value relevance of adopting IFRS : evidence from the Nigerian banking sector
Emeni, Francis Kehinde
;
Uwuigbe, Olubukola Ranti
; …
- In:
Review of economic studies and research Virgil Madgearu
9
(
2016
)
2
,
pp. 49-66
Persistent link: https://www.econbiz.de/10011719946
Saved in:
261
Does the classification of intangibles matter? : an equivalence testing
Abeysekera, Indra
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 135-142
Persistent link: https://www.econbiz.de/10011720119
Saved in:
262
Conditional conservatism and value relevance of financial reporting : a study in view of converging accounting standards
Thijssen, Maximiliaan Willem Pierre
;
Iatridis, George
- In:
Journal of multinational financial management
37/38
(
2016
),
pp. 48-70
Persistent link: https://www.econbiz.de/10011720166
Saved in:
263
A disclosure of the set of intangible resources : a value-based snapshot of the strategic capital
Battagello, Franco Maria
;
Grimaldi, Michele
;
Cricelli, Livio
- In:
Journal of promotion management : JPM
22
(
2016
)
4
,
pp. 588-603
Persistent link: https://www.econbiz.de/10011631907
Saved in:
264
The advent of IFRS in Canada : incidence on value relevance
Cormier, Denis
;
Magnan, Michel L.
- In:
Journal of international accounting research
15
(
2016
)
3
,
pp. 113-130
Persistent link: https://www.econbiz.de/10011633744
Saved in:
265
Valuation : the state of the art
Penman, Stephen H.
- In:
Schmalenbach business review : sbr
17
(
2016
)
1
,
pp. 3-23
Persistent link: https://www.econbiz.de/10011634064
Saved in:
266
The pros and cons of fair value accounting in a globalized economy : a never ending debate
Marra, Antonio
- In:
Journal of accounting, auditing & finance
31
(
2016
)
4
,
pp. 582-591
Persistent link: https://www.econbiz.de/10011593062
Saved in:
267
Disclosure and the cost of Capital : a survey of the theoretical literature
Bertomeu, Jeremy
;
Cheynel, Edwige
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
2
,
pp. 221-258
Persistent link: https://www.econbiz.de/10011593244
Saved in:
268
The value relevance of earnings, cash flows and book values in Egypt
Mostafa, Wael
- In:
Management research review
39
(
2016
)
12
,
pp. 1752-1778
Persistent link: https://www.econbiz.de/10011593321
Saved in:
269
Applying fair value accounting in making financial reports in Serbia
Aničić, Jugoslav
;
Jelić, Miloje A.
;
Prokopović, …
- In:
Ekonomika : međunarodni časopis za ekonomsku teoriju …
62
(
2016
)
4
,
pp. 167-173
Persistent link: https://www.econbiz.de/10011595683
Saved in:
270
A bond consistent derivative fair value
Gunnesson, C. Johan
;
Fernández Muñoz de Morales, Alberto
- In:
The journal of credit risk : published quarterly by …
12
(
2016
)
2
,
pp. 113-133
Persistent link: https://www.econbiz.de/10011597899
Saved in:
271
The interplay between law and accounting in the conceptualization of depreciation in Spain (1885–1939)
Morales-Caparrós, María-Jesús
;
Bentabol-Manzanares, …
- In:
Accounting history : journal of the Accounting History …
21
(
2016
)
2/3
,
pp. 344-363
Persistent link: https://www.econbiz.de/10011598016
Saved in:
272
Market reaction to goodwill impairments
Knauer, Thorsten
;
Wöhrmann, Arnt
- In:
European accounting review
25
(
2016
)
3
,
pp. 421-449
Persistent link: https://www.econbiz.de/10011598083
Saved in:
273
The impact of depreciation savings on investment : evidence from the corporate Alternative Minimum Tax
Park, Jongsang
- In:
Journal of public economics
135
(
2016
),
pp. 87-104
Persistent link: https://www.econbiz.de/10011654215
Saved in:
274
ASC 820 level 3 net assets and goodwill impairment losses
Skousen, Christopher J.
;
Sun, Li
- In:
International journal of economics and accounting : IJEA
7
(
2016
)
3
,
pp. 250-264
Persistent link: https://www.econbiz.de/10011654289
Saved in:
275
The value relevance of straight-lining lease expenses
Mey, Mattheus Theodorus
- In:
International business and economics research journal
15
(
2016
)
6
,
pp. 301-313
Persistent link: https://www.econbiz.de/10011701414
Saved in:
276
How institutional factors andIFRS affect the value relevance of conservative and non-conservative banks
Manganaris, Panayotis
;
Spathis, Charalambos T.
; …
- In:
Journal of applied accounting research
17
(
2016
)
2
,
pp. 211-236
Persistent link: https://www.econbiz.de/10011570587
Saved in:
277
ROA vs. ROIC
Burcă, Valentin
;
Gomoi, Bogdan Cosmin
- In:
Journal of economics and business research
22
(
2016
)
1
,
pp. 19-41
Persistent link: https://www.econbiz.de/10011572534
Saved in:
278
Impact of accelerated depreciation of fixed assets policy on corporate financing behavior : based on DID, the empirical analysis of the model
Liao, Danfeng
- In:
Modern economy
7
(
2016
)
9
,
pp. 1025-1034
Persistent link: https://www.econbiz.de/10011599735
Saved in:
279
Enhanced depreciation provisions extended
Dennis-Escoffier, Shirley
- In:
The journal of corporate accounting & finance
27
(
2015/2016
)
4
,
pp. 85-90
Persistent link: https://www.econbiz.de/10011485988
Saved in:
280
Do the characterisitics of the board of directors affect the value relevance of accounting information?
Alfraih, Mishari M.
;
Alanezi, Faisal S.
;
Alanzi, Khalid A.
- In:
International journal of accounting and finance
5
(
2015
)
2
,
pp. 172-187
Persistent link: https://www.econbiz.de/10011539250
Saved in:
281
Is historical cost accounting a Panacea? : market stress, incentive distortions, and gains trading
Ellul, Andrew
;
Jotikasthira, Chotibhak
;
Lundblad, Christian
- In:
The journal of finance : the journal of the American …
70
(
2015
)
6
,
pp. 2489-2538
Persistent link: https://www.econbiz.de/10011411355
Saved in:
282
Accounting comparability and the accuracy of peer-based valuation models
Young, Steven
;
Zeng, Yachang
- In:
The accounting review : a publication of the American …
90
(
2015
)
6
,
pp. 2571-2601
Persistent link: https://www.econbiz.de/10011414553
Saved in:
283
Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management
Cassell, Cory A.
;
Myers, Linda A.
;
Seidel, Timothy A.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 23-38
Persistent link: https://www.econbiz.de/10011420787
Saved in:
284
The effect of an audit judgment rule on audit committee members' professional skepticism : the case of accounting estimates
Kang, Yoon Ju
;
Trotman, Andrew J.
;
Trotman, Ken T.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 59-76
Persistent link: https://www.econbiz.de/10011420795
Saved in:
285
Commentary on the effect of an audit judgment rule on audit committee members' professional skepticism : the case of accounting estimates
Vera-Muñoz, Sandra C.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 77-80
Persistent link: https://www.econbiz.de/10011420834
Saved in:
286
The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship
Anderson, Spencer B.
;
Brown, Jason L.
;
Hodder, Leslie
; …
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 100-114
Persistent link: https://www.econbiz.de/10011420835
Saved in:
287
Discussion of "the effect of alternative accounting measurement bases on investors' assessments of managers' stewardship"
Emett, Scott A.
;
Nelson, Mark W.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 115-118
Persistent link: https://www.econbiz.de/10011420836
Saved in:
288
Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice
Libby, Robert
;
Rennekamp, Kristina M.
;
Seybert, Nicholas
- In:
Accounting, organizations and society : an …
47
(
2015
),
pp. 25-42
Persistent link: https://www.econbiz.de/10011420872
Saved in:
289
The value relevance of exploration and evaluation expenditures
Zhou, Teng
;
Birt, Jacqueline
;
Rankin, Michaela
- In:
Accounting research journal
28
(
2015
)
3
,
pp. 228-250
Persistent link: https://www.econbiz.de/10011522046
Saved in:
290
Does accrual management impair the performance of earnings-based valuation models?
Courteau, Lucie
;
Kao, Jennifer L.
;
Tian, Yao
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 101-137
Persistent link: https://www.econbiz.de/10011525585
Saved in:
291
What explains the valuation difference between intangible-intensive profit and loss firms?
Ciftci, Mustafa
;
Darrough, Masako N.
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 138-166
Persistent link: https://www.econbiz.de/10011525587
Saved in:
292
Obsolescence : a cause for concern?
Grover, Richard
;
Grover, Christine
- In:
Journal of property investment & finance
33
(
2015
)
3
,
pp. 299-314
Persistent link: https://www.econbiz.de/10011376240
Saved in:
293
Share price formation, market exuberance and financial stability under alternative accounting regimes
Biondi, Yuri
;
Giannoccolo, Pierpaolo
- In:
Journal of economic interaction and coordination : JEIC
10
(
2015
)
2
,
pp. 333-362
Persistent link: https://www.econbiz.de/10011378869
Saved in:
294
The valuation of an airport as a commercial enterprise
Jones, Colin A.
;
Dunse, Neil
- In:
Journal of property investment & finance
33
(
2015
)
6
,
pp. 574-585
Persistent link: https://www.econbiz.de/10011456625
Saved in:
295
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:
296
The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
3/4
,
pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
Saved in:
297
Auditor mindsets and audits of complex estimates
Griffith, Emily E.
;
Hammersley, Jacqueline S.
;
Kadous, …
- In:
Journal of accounting research
53
(
2015
)
1
,
pp. 49-77
Persistent link: https://www.econbiz.de/10010515410
Saved in:
298
Have IFRS changed how stock prices are associated with earnings and book values? : evidence from Norway
Beisland, Leif Atle
;
Knivsflå, Kjell Henry
- In:
Review of accounting & finance
14
(
2015
)
1
,
pp. 41-63
Persistent link: https://www.econbiz.de/10010518781
Saved in:
299
The compassionate organisation : contesting the rhetoric of goodwill in public sector value statements
Jørgensen, Poul Erik Flyvholm
;
Isaksson, Maria
- In:
International journal of public sector management : IJPSM
28
(
2015
)
1
,
pp. 72-83
Persistent link: https://www.econbiz.de/10010496744
Saved in:
300
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:
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