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Fair value accounting
15
Fair-Value-Bilanzierung
15
IFRS
11
Fair value measurements
3
Financial audit
3
Wirtschaftsprüfung
3
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2
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Daniel, Shirley J.
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Advances in accounting : a research annual
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
32
IRZ : Zeitschrift für internationale Rechnungslegung
26
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
17
Abacus : a journal of accounting, finance and business studies
16
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
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
SpringerLink / Bücher
8
The international journal of accounting : TIJA
8
Accounting perspectives : a journal of The Canadian Academic Accounting Association
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
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Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Journal of international accounting research
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Review of Pacific Basin financial markets and policies
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Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
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ECONIS (ZBW)
15
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1
Investment property : fair value or cost model? : recent evidence from the application of IAS 40 in Europe
Olante, Maria Elena
;
Lassini, Ugo
- In:
Advances in accounting : a research annual
56
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013365485
Saved in:
2
Do investors value audit quality of complex estimates?
Chen, Bingyi
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013365551
Saved in:
3
The association between fair value measurements and banks' discretionary accounting choices
Xu, Xiaolu
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 108-120
Persistent link: https://www.econbiz.de/10012064337
Saved in:
4
Effects of IFRS-13 on the relevance of fair value adjusted by credit risk : evidence from Europe
González Sánchez, Mariano
- In:
Advances in accounting : a research annual
40
(
2018
),
pp. 89-97
Persistent link: https://www.econbiz.de/10011865538
Saved in:
5
Fair value accounting and corporate cash holdings
Bick, Patty
;
Orlova, Svetlana
;
Sun, Li
- In:
Advances in accounting : a research annual
40
(
2018
),
pp. 98-110
Persistent link: https://www.econbiz.de/10011865541
Saved in:
6
Fair value disclosure of pension plan assets and audit fees
Hong, Philip K.
;
Hwang, Seokyoun
- In:
Advances in accounting : a research annual
41
(
2018
),
pp. 88-96
Persistent link: https://www.econbiz.de/10011872631
Saved in:
7
Fair value accounting and corporate debt structure
Wang, Haiping
;
Zhang, Jing
- In:
Advances in accounting : a research annual
37
(
2017
),
pp. 46-57
Persistent link: https://www.econbiz.de/10011846656
Saved in:
8
Fair value accounting and analyst forecast accuracy
Ayres, Douglas
;
Huang, Xuerong
;
Myring, Mark
- In:
Advances in accounting : a research annual
37
(
2017
),
pp. 58-70
Persistent link: https://www.econbiz.de/10011846659
Saved in:
9
The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism
Bandyopadhyay, Sati P.
;
Chen, Changling
;
Wolfe, Mindy
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 1-14
Persistent link: https://www.econbiz.de/10011811253
Saved in:
10
Fair value measurement and accounting restatements
Lin, Yi-Hung
;
Lin, Steve
;
Fornaro, James M.
;
Huang, …
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 30-45
Persistent link: https://www.econbiz.de/10011811257
Saved in:
11
Auditors and net transfers of Level 3 fair-valued financial instruments
Kohlbeck, Mark
;
Smith, Thomas
;
Valencia, Adrian
- In:
Advances in accounting : a research annual
36
(
2017
),
pp. 27-39
Persistent link: https://www.econbiz.de/10011713504
Saved in:
12
Are fair value options created equal? : a study of SFAS 159 and earnings volatility
Couch, Robert B.
;
Thibodeau, Nicole
;
Wu, Wei
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 15-29
Persistent link: https://www.econbiz.de/10011811255
Saved in:
13
Theory and practice of the proposed conceptual framework : evidence from the field
Yong, Kevin Ow
;
Lim, Chu Yeong
;
Tan, Pearl
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 62-74
Persistent link: https://www.econbiz.de/10011713497
Saved in:
14
The effect of the fair value option on bank earnings and regulatory capital management : evidence from realized securities gains and losses
Greiner, Adam J.
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 33-41
Persistent link: https://www.econbiz.de/10011344321
Saved in:
15
The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets
Jung, Boochun
;
Pourjalali, Hamid
;
Wen, Eric
;
Daniel, …
- In:
Advances in accounting : a research annual
29
(
2013
)
2
,
pp. 255-266
Persistent link: https://www.econbiz.de/10010229305
Saved in:
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