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~isPartOf:"Europäische Hochschulschriften / 5"
~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~isPartOf:"Auditing : a journal of practice & theory"
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Fair value accounting
31
Fair-Value-Bilanzierung
31
IFRS
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9
Financial audit
7
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Europäische Hochschulschriften / 5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
Auditing : a journal of practice & theory
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
IRZ : Zeitschrift für internationale Rechnungslegung
32
The accounting review : a publication of the American Accounting Association
31
Journal of accounting & economics
22
Review of accounting studies
22
The Routledge companion to fair value and financial reporting
22
WPg : Kompetenz schafft Vertrauen
18
Abacus : a journal of accounting, finance and business studies
15
Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Journal of accounting research
13
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
11
Der Betrieb
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Issues in accounting education
10
Accounting horizons : a quarterly publication of the American Accounting Association
9
International journal of critical accounting : IJCA
9
SpringerLink / Bücher
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
8
Journal of accounting and public policy
8
The international journal of accounting : TIJA
8
Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
7
Journal of business finance & accounting : JBFA
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Accounting, Economics, and Law : AEL ; a convivium
6
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
6
European accounting review
6
European financial and accounting journal : EFAJ
6
International journal of managerial and financial accounting
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Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Journal of international accounting research
6
Review of Pacific Basin financial markets and policies
6
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
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1
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:
2
The effects of firm guidance on auditors' evaluations of fair value estimates
Cohen, Jeffrey
;
Gaynor, Lisa Milici
;
Montague, Norma R.
; …
- In:
Auditing : a journal of practice & theory
41
(
2022
)
4
,
pp. 85-105
Persistent link: https://www.econbiz.de/10013503392
Saved in:
3
Current practices and challenges in auditing fair value measurements and complex estimates : implications for auditing standards and the academy
Glover, Steven M.
;
Taylor, Mark H.
;
Wu, Yi-Jing
- In:
Auditing : a journal of practice & theory
36
(
2017
)
1
,
pp. 63-84
Persistent link: https://www.econbiz.de/10011670134
Saved in:
4
IFRS : 10 years later
Ball, Ray
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
5
,
pp. 545-571
Persistent link: https://www.econbiz.de/10011578353
Saved in:
5
Size variables in audit fee models : an examination of the effects of alternative mathematical transformations
Cullinan, Charles P.
;
Du, Hui
;
Zheng, Xiaochuan
- In:
Auditing : a journal of practice & theory
35
(
2016
)
3
,
pp. 169-181
Persistent link: https://www.econbiz.de/10011553089
Saved in:
6
Regulatory capital : why is it different?
Schoenmaker, Dirk
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
4
,
pp. 468-483
Persistent link: https://www.econbiz.de/10011412648
Saved in:
7
Epistemic commitment and cognitive disunity toward fair-value accounting
Durocher, Sylvain
;
Gendron, Yves
- In:
Accounting and business research : a research quarterly …
44
(
2014
)
6
,
pp. 630-655
Persistent link: https://www.econbiz.de/10010437763
Saved in:
8
Fair value measurements and audit fees : evidence from the banking industry
Ettredge, Michael L.
;
Xu, Yang
;
Yi, Han S.
- In:
Auditing : a journal of practice & theory
33
(
2014
)
3
,
pp. 33-58
Persistent link: https://www.econbiz.de/10010407828
Saved in:
9
Performance measurment : an investor's perspective
Lee, Charles M. C.
- In:
Accounting and business research : a research quarterly …
44
(
2014
)
4
,
pp. 383-406
Persistent link: https://www.econbiz.de/10010385800
Saved in:
10
The role of financial reporting in debt contracting and it stewardship
Shivakuma, Lakshmanan
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
4
,
pp. 362-383
Persistent link: https://www.econbiz.de/10009788851
Saved in:
11
The audit of fair values and other estimates : the effects of underlying environmental, task, and auditor-specific factors
Bratten, Brian
;
Gaynor, Lisa Milici
;
McDaniel, Linda
; …
- In:
Auditing : a journal of practice & theory
32
(
2013
),
pp. 7-44
Persistent link: https://www.econbiz.de/10009761290
Saved in:
12
Discussion of "Financial instruments in non-financial firms : what do we know?" by Günther Gebhardt (2012)
Harrington, Roger
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 291-293
Persistent link: https://www.econbiz.de/10009573148
Saved in:
13
Financial instruments in non-financial firms : what do we know?
Gebhardt, Günther
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 267-289
Persistent link: https://www.econbiz.de/10009573149
Saved in:
14
Discussion of "Financial instruments, financial reporting, and financial stability" by Christian Laux (2012)
Haldane, Andrew G.
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 261-266
Persistent link: https://www.econbiz.de/10009573150
Saved in:
15
Financial instruments, financial reporting, and financial stability
Laux, Christian
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 239-260
Persistent link: https://www.econbiz.de/10009573151
Saved in:
16
Fair Value-Bewertung immaterieller Vermögenswerte nach IFRS : Objektivierungsmöglichkeiten und -grenzen
Kalantary, Ashkan
-
2012
Persistent link: https://www.econbiz.de/10009618502
Saved in:
17
Commentary on auditing high-uncertainty fair value estimates
Bell, Timothy B.
;
Griffin, Jeremy B.
- In:
Auditing : a journal of practice & theory
31
(
2012
)
1
,
pp. 147-155
Persistent link: https://www.econbiz.de/10009513827
Saved in:
18
Extreme estimation uncertainty in fair value estimates : implications for audit assurance
Christensen, Brant E.
;
Glover, Steven M.
;
Wood, David A.
- In:
Auditing : a journal of practice & theory
31
(
2012
)
1
,
pp. 127-146
Persistent link: https://www.econbiz.de/10009513830
Saved in:
19
Fair Value-Bewertung immaterieller Vermögenswerte nach IFRS : Objektivierungsmöglichkeiten und -grenzen
Kalantary, Ashkan
-
2012
Persistent link: https://www.econbiz.de/10012699217
Saved in:
20
Do fair value adjustments influence dividend policy?
Goncharov, Igor
;
Triest, Sander van
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
1
,
pp. 51-68
Persistent link: https://www.econbiz.de/10009010521
Saved in:
21
On relief value (deprival value) versus fair value measurement for contract liabilities : a comment and a response
Nobes, Christopher
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
5
,
pp. 515-524
Persistent link: https://www.econbiz.de/10009412874
Saved in:
22
Fair value accounting, financial economics and the transformation of reliability
Power, Michael
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 197-210
Persistent link: https://www.econbiz.de/10003992927
Saved in:
23
Response to "fair value accounting, financial economics and the transformation of reliability"
McConnell, Patricia
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 211-213
Persistent link: https://www.econbiz.de/10003992929
Saved in:
24
Value-relevance of presenting changes in fair value of investment properties in the income statement : evidence from Hong Kong
So, Stella
;
Smith, Malcolm
- In:
Accounting and business research : a research quarterly …
39
(
2009
)
2
,
pp. 103-118
Persistent link: https://www.econbiz.de/10003858608
Saved in:
25
The importance of being fair : an analysis of IFRS regulation aand practice ; a comment
Nobes, Christopher
- In:
Accounting and business research : a research quarterly …
39
(
2009
)
4
,
pp. 415-427
Persistent link: https://www.econbiz.de/10003889396
Saved in:
26
Is fair value accounting information relevant and reliable? : evidence from capital market research
Landsman, Wayne R.
- In:
Accounting and business research : a research quarterly …
37
(
2007
),
pp. 19-30
Persistent link: https://www.econbiz.de/10003534506
Saved in:
27
Discussion of "Is fair value accounting information relevant and reliable? : evidence from capital market research"
Deans, Sarah
- In:
Accounting and business research : a research quarterly …
37
(
2007
),
pp. 31-32
Persistent link: https://www.econbiz.de/10003534512
Saved in:
28
Financial reporting quality : is fair value a plus or a minus?
Penman, Stephen H.
- In:
Accounting and business research : a research quarterly …
37
(
2007
),
pp. 33-44
Persistent link: https://www.econbiz.de/10003534516
Saved in:
29
Discussion of "Financial reporting quality : is fair value plus of a minus?"
Broadley, Philip
- In:
Accounting and business research : a research quarterly …
37
(
2007
),
pp. 45-48
Persistent link: https://www.econbiz.de/10003534520
Saved in:
30
Fair Value und steuerliche Gewinnermittlung : Beurteilung der Übertragbarkeit der Grundsätze der Fair Value-Richtlinie und des IAS 39 auf die Steuerbilanz
Pietsch, Holger
-
2007
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003438440
Saved in:
31
Fair Value und steuerliche Gewinnermittlung : Beurteilung der Übertragbarkeit der Grundsätze der Fair Value-Richtlinie und des IAS 39 auf die Steuerbilanz
Pietsch, Holger
-
2007
Persistent link: https://www.econbiz.de/10004884126
Saved in:
32
Fair value and executory contracts: moving the boundaries in international financial reporting
Walton, Peter
- In:
Accounting and business research : a research quarterly …
36
(
2006
)
4
,
pp. 337-343
Persistent link: https://www.econbiz.de/10003430324
Saved in:
33
Bewertung von impliziten Optionen in Bausparverträgen : Auswirkungen auf die Tarifkalkulation und die Rechnungslegung nach IAS/IFRS
Rietmann, Frank
-
2005
-
1. Aufl.
Persistent link: https://www.econbiz.de/10002524712
Saved in:
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