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Fair value accounting
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Fair-Value-Bilanzierung
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IFRS
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fair value
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fair value accounting
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The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
IRZ : Zeitschrift für internationale Rechnungslegung
26
Review of accounting studies
23
Journal of accounting & economics
22
The Routledge companion to fair value and financial reporting
22
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
20
WPg : Kompetenz schafft Vertrauen
17
Abacus : a journal of accounting, finance and business studies
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Advances in accounting : a research annual
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Betriebswirtschaftliche Forschung und Praxis : BFuP
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Journal of accounting research
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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Der Betrieb
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Issues in accounting education
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Accounting horizons : a quarterly publication of the American Accounting Association
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International journal of critical accounting : IJCA
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SpringerLink / Bücher
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Auditing : a journal of practice & theory
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Journal of accounting and public policy
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The international journal of accounting : TIJA
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
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Journal of accounting, auditing & finance : JAAF
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Journal of business finance & accounting : JBFA
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Accounting, Economics, and Law : AEL ; a convivium
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Australian accounting review
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Betriebs-Berater : BB
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CFS working paper series
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Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung
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European accounting review
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European financial and accounting journal : EFAJ
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International journal of managerial and financial accounting
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Journal of business economics : JBE
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Review of Pacific Basin financial markets and policies
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ECONIS (ZBW)
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1
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:
2
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:
3
Are level 3 fair value remeasurements useful? : evidence from ASC 820 rollforward disclosures
Fiechter, Peter
;
Novotny-Farkas, Zoltán
;
Renders, Annelies
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 301-323
Persistent link: https://www.econbiz.de/10013419010
Saved in:
4
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:
5
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
6
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
Saved in:
7
Firm risk and disclosures about dispersion of asset values : evidence from oil and gas reserves
Badia, Marc
;
Barth, Mary E.
;
Duro, Miguel
;
Ormazabal, Gaizka
- In:
The accounting review : a publication of the American …
95
(
2020
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10012163173
Saved in:
8
Banks' asset reporting frequency and capital regulation : an analysis of discretionary use of fair-value accounting
Corona, Carlos
;
Nan, Lin
;
Zhang, Gaoqing
- In:
The accounting review : a publication of the American …
94
(
2019
)
2
,
pp. 157-178
Persistent link: https://www.econbiz.de/10012138240
Saved in:
9
Auditor task-specific expertise : the case of fair value accounting
Ahn, Jaehan
;
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 1-32
Persistent link: https://www.econbiz.de/10012254204
Saved in:
10
Private equity net asset values and future cash flows
Jenkinson, Tim
;
Landsman, Wayne R.
;
Rountree, Brian R.
; …
- In:
The accounting review : a publication of the American …
95
(
2020
)
1
,
pp. 191-210
Persistent link: https://www.econbiz.de/10012163190
Saved in:
11
The value relevance of managers' and auditors' disclosures about material measurement uncertainty
Dennis, Sean A.
;
Griffin, Jeremy B.
;
Zehms, Karla M.
- In:
The accounting review : a publication of the American …
94
(
2019
)
4
,
pp. 215-243
Persistent link: https://www.econbiz.de/10012118766
Saved in:
12
The impact of benchmark set composition on auditors' Level 3 fair value judgments
Bhattacharjee, Sudip
;
Moreno, Kimberly K.
;
Wright, Nicole S.
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 91-108
Persistent link: https://www.econbiz.de/10012134978
Saved in:
13
Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj
;
Ryan, Stephen G.
;
Varma, Abhishek
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
Saved in:
14
The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses
Fontes, Joana C.
;
Panaretou, Argyro
;
Peasnell, Ken V.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 127-147
Persistent link: https://www.econbiz.de/10011966792
Saved in:
15
Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John
;
Yu, Yong
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
Saved in:
16
When do auditors use specialists' work to improve problem representations of and judgments about complex estimates?
Griffith, Emily E.
- In:
The accounting review : a publication of the American …
93
(
2018
)
4
,
pp. 177-202
Persistent link: https://www.econbiz.de/10011906606
Saved in:
17
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
18
Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu
;
Mao, Connie X.
;
Upadhyay, Arun D.
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
Saved in:
19
Use of high quantification evidence in fair value audits : do auditors stay in their comfort zone?
Joe, Jennifer R.
;
Vandervelde, Scott D.
;
Wu, Yi-Jing
- In:
The accounting review : a publication of the American …
92
(
2017
)
5
,
pp. 89-116
Persistent link: https://www.econbiz.de/10011762774
Saved in:
20
Auditing challenging fair value measurements : evidence from the field
Cannon, Nathan H.
;
Bedard, Jean C.
- In:
The accounting review : a publication of the American …
92
(
2017
)
4
,
pp. 81-114
Persistent link: https://www.econbiz.de/10011741566
Saved in:
21
The market pricing of other-than-temporary impairments
Badertscher, Brad A.
;
Burks, Jeffrey J.
;
Easton, Peter D.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 811-838
Persistent link: https://www.econbiz.de/10010408026
Saved in:
22
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:
23
Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?
Blankespoor, Elizabeth
;
Linsmeier, Thomas J.
;
Petroni, …
- In:
The accounting review : a publication of the American …
88
(
2013
)
4
,
pp. 1143-1177
Persistent link: https://www.econbiz.de/10009785606
Saved in:
24
A convenient scapegoat : fair value accounting by commercial banks during the financial crisis
Badertscher, Brad A.
;
Burks, Jeffrey J.
;
Easton, Peter D.
- In:
The accounting review : a publication of the American …
87
(
2012
)
1
,
pp. 59-90
Persistent link: https://www.econbiz.de/10009506471
Saved in:
25
Recognition versus disclosure of fair values
Müller, Maximilian André
;
Riedl, Edward J.
;
Sellhorn, …
- In:
The accounting review : a publication of the American …
90
(
2015
)
6
,
pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464
Saved in:
26
Predicting credit losses : loan fair values versus historical costs
Cantrell, Brett W.
;
McInnis, John
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
89
(
2014
)
1
,
pp. 147-176
Persistent link: https://www.econbiz.de/10010256779
Saved in:
27
The effect of fair value versus historical cost reporting model on analyst forecast accuracy
Liang, Lihong
;
Riedl, Edward J.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 1151-1177
Persistent link: https://www.econbiz.de/10010407928
Saved in:
28
Do financial statement users judge relevance based on properties of reliability?
Kadous, Kathryn
;
Koonce, Lisa
;
Thayer, Jane M.
- In:
The accounting review : a publication of the American …
87
(
2012
)
4
,
pp. 1335-1356
Persistent link: https://www.econbiz.de/10009581389
Saved in:
29
Assessing the impact of alternative fair value measures on the efficiency of project selection and continuation
Caskey, Judson
;
Hughes, John S.
- In:
The accounting review : a publication of the American …
87
(
2012
)
2
,
pp. 483-512
Persistent link: https://www.econbiz.de/10009540549
Saved in:
30
Judging the relevance of fair value for financial instruments
Koonce, Lisa
;
Nelson, Karen K.
;
Shakespeare, Catherine M.
- In:
The accounting review : a publication of the American …
86
(
2011
)
6
,
pp. 2075-2098
Persistent link: https://www.econbiz.de/10009501427
Saved in:
31
Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms
Song, Chang Joon
;
Thomas, Wayne B.
;
Yi, Han
- In:
The accounting review : a publication of the American …
85
(
2010
)
4
,
pp. 1375-1410
Persistent link: https://www.econbiz.de/10008652038
Saved in:
32
Fair value accounting for liabilities and own credit risk
Barth, Mary E.
;
Hodder, Leslie D.
;
Stubben, Stephen R.
- In:
The accounting review : a publication of the American …
83
(
2008
)
3
,
pp. 629-664
Persistent link: https://www.econbiz.de/10003730130
Saved in:
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