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Search: subject_exact:"Fair-Value-Bewertung"
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Fair value accounting
13
Fair-Value-Bilanzierung
13
USA
5
United States
5
fair value accounting
5
IFRS
4
Accounting standards
3
Bank
3
Bilanzierungsgrundsätze
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banks
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2009-2011
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Accounting valuation
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Aktienoption
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Banking supervision
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Chen, Wei
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Ryan, Stephen G.
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Shivakumar, Lakshmanan
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Tan Hun Tong
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Xie, Biqin
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Journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
IRZ : Zeitschrift für internationale Rechnungslegung
32
The accounting review : a publication of the American Accounting Association
32
Journal of accounting & economics
22
Review of accounting studies
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
18
Abacus : a journal of accounting, finance and business studies
16
Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
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
Auditing : a journal of practice & theory
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 accounting, auditing & finance : JAAF
7
Journal of business finance & accounting : JBFA
7
Accounting, Economics, and Law : AEL ; a convivium
6
Australian accounting review
6
Betriebs-Berater : BB
6
CFS working paper series
6
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
6
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
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ECONIS (ZBW)
13
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1
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13
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1
Auditors' use of in-house specialists
Zimmerman, Aleksandra B.
;
Barr-Pulliam, Dereck
;
Lee, …
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1363-1418
Persistent link: https://www.econbiz.de/10014364679
Saved in:
2
Procyclicality of U.S. bank leverage
Laux, Christian
;
Rauter, Thomas
- In:
Journal of accounting research
55
(
2017
)
2
,
pp. 237-273
Persistent link: https://www.econbiz.de/10011695564
Saved in:
3
Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi
;
Lewis, Tracy R.
;
Schipper, Katherine
;
Zhang, Yun
- In:
Journal of accounting research
55
(
2017
)
1
,
pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
Saved in:
4
Fair value accounting and debt contracting : evidence from adoption of SFAS 159
Demerjian, Peter R.
;
Donovan, John
;
Larson, Chad R.
- In:
Journal of accounting research
54
(
2016
)
4
,
pp. 1041-1076
Persistent link: https://www.econbiz.de/10011557667
Saved in:
5
Does fair value accounting exacerbate the procyclicality of bank lending?
Xie, Biqin
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 235-274
Persistent link: https://www.econbiz.de/10011450990
Saved in:
6
Banks' financial reporting and financial system stability
Acharya, Viral V.
;
Ryan, Stephen G.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 277-340
Persistent link: https://www.econbiz.de/10011499999
Saved in:
7
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:
8
Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray
;
Li, Xi
;
Shivakumar, Lakshmanan
- In:
Journal of accounting research
53
(
2015
)
5
,
pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
Saved in:
9
Economic determinants and information environment effects of earnouts : new insights from SFAS 141(R)
Cadman, Brian
;
Carrizosa, Richard
;
Faurel, Lucile
- In:
Journal of accounting research
52
(
2014
)
1
,
pp. 37-74
Persistent link: https://www.econbiz.de/10010257678
Saved in:
10
Fair value accounting and managers' hedging decisions
Chen, Wei
;
Tan Hun Tong
;
Wang, Elaine Ying
- In:
Journal of accounting research
51
(
2013
)
1
,
pp. 67-103
Persistent link: https://www.econbiz.de/10009727799
Saved in:
11
CEO compensation and fair value accounting : evidence from purchase price allocation
Shaley, Ron
;
Zhang, Ivy Xiying
;
Zhang, Yong
- In:
Journal of accounting research
51
(
2013
)
4
,
pp. 819-854
Persistent link: https://www.econbiz.de/10009786843
Saved in:
12
Information risk and fair values : an examination of equity betas
Riedl, Edward J.
;
Serafeim, George
- In:
Journal of accounting research
49
(
2011
)
4
,
pp. 1083-1122
Persistent link: https://www.econbiz.de/10009273334
Saved in:
13
Accelerated vesting of employee stock options in anticipation of FAS 123-R
Choudhary, Preeti
;
Rajgopal, Shivaram
;
Venkatachalam, Mohan
- In:
Journal of accounting research
47
(
2009
)
1
,
pp. 105-146
Persistent link: https://www.econbiz.de/10003816855
Saved in:
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