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Fair value accounting
22
Fair-Value-Bilanzierung
22
IFRS
11
Accounting valuation
6
Bilanzielle Bewertung
6
Accounting policy
5
Accounting standards
5
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Ramanna, Karthik
4
Skinner, Douglas J.
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Chircop, Justin
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DeFond, Mark L.
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Frederickson, James R.
2
Hu, Jinshuai
2
Hung, Mingyi
2
Johnson, Marilyn Frances
2
Kothari, S. P.
2
Lewis, Melissa F.
2
Li, Siqi
2
Novotny-Farkas, Zoltán
2
Watts, Ross L.
2
Badia, Marc
1
Barth, Mary
1
Bhat, Gauri
1
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1
Core, John E.
1
Dechow, Patricia M.
1
Duro, Miguel
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Frankel, Richard
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Gao, Pingyang
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Jagolinzer, Alan D.
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Jiang, Xu
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Martin, Xiumin
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Nikolova, Stanislava
1
Penvala, Fernando
1
Ryan, Stephen G.
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Shakespeare, Catherine
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Journal of accounting & economics
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
31
IRZ : Zeitschrift für internationale Rechnungslegung
26
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
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
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 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
6
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
5
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ECONIS (ZBW)
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1
The effect of fair value accounting on the performance evaluation role of earnings
DeFond, Mark L.
;
Hu, Jinshuai
;
Hung, Mingyi
;
Li, Siqi
- In:
Journal of accounting & economics
70
(
2020
)
2/3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012494832
Saved in:
2
Discussion of "the effect of fair value accounting on the performance evaluation role of earnings"
Zhang, Ivy Xiying
;
Zhang, Yong
- In:
Journal of accounting & economics
70
(
2020
)
2/3
,
pp. 1-5
Persistent link: https://www.econbiz.de/10012494834
Saved in:
3
The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang
;
Jiang, Xu
- In:
Journal of accounting & economics
69
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
Saved in:
4
Strategic estimation of asset fair values
Hanley, Kathleen Weiss
;
Jagolinzer, Alan D.
;
Nikolova, …
- In:
Journal of accounting & economics
66
(
2018
)
1
,
pp. 25-45
Persistent link: https://www.econbiz.de/10011904755
Saved in:
5
The effects of SFAS 157 disclosures on investment decisions
Iselin, Michael
;
Nicoletti, Allison
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 404-427
Persistent link: https://www.econbiz.de/10011730327
Saved in:
6
Conditionally conservative fair value measurements
Badia, Marc
;
Duro, Miguel
;
Penvala, Fernando
;
Ryan, …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 75-98
Persistent link: https://www.econbiz.de/10011689381
Saved in:
7
The economic consequences of extending the use of fair value accounting in regulatory capital calculations
Chircop, Justin
;
Novotny-Farkas, Zoltán
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 183-203
Persistent link: https://www.econbiz.de/10011622185
Saved in:
8
The economic consequences of extending the use of fair value accounting in regulatory capital calculations : a discussion
Laux, Christian
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 204-208
Persistent link: https://www.econbiz.de/10011622186
Saved in:
9
Discussion of "Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?"
Core, John E.
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 252-258
Persistent link: https://www.econbiz.de/10009406368
Saved in:
10
Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?
Blacconiere, Walter G.
;
Frederickson, James R.
; …
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 235-251
Persistent link: https://www.econbiz.de/10009406371
Saved in:
11
Mark-to-market regulatory accounting when securities markets are stressed : lessons from the financial crisis of 2007 - 2009
Kolasinski, Adam C.
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 174-177
Persistent link: https://www.econbiz.de/10009406385
Saved in:
12
Panacea, Pandora's box, or placebo : feedback in bank mortgage-backed security holdings and fair value accounting
Bhat, Gauri
;
Frankel, Richard
;
Martin, Xiumin
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 153-173
Persistent link: https://www.econbiz.de/10009406387
Saved in:
13
Conference issue on current issues in accounting and financial information during recessionary periods
Watts, Ross L.
(
contributor
)
-
2011
Persistent link: https://www.econbiz.de/10009406394
Saved in:
14
Evidence on differences between recognition and disclosure : a comparison of inputs to estimate fair values of employee stock options
Choudhary, Preeti
- In:
Journal of accounting & economics
51
(
2011
)
1/2
,
pp. 77-94
Persistent link: https://www.econbiz.de/10008909967
Saved in:
15
Fair value accounting and gains from asset securitizations : a convenient earnings management tool with compensation side-benefits
Dechow, Patricia M.
;
Myers, Linda A.
;
Shakespeare, Catherine
- In:
Journal of accounting & economics
49
(
2010
)
1/2
,
pp. 2-25
Persistent link: https://www.econbiz.de/10003947386
Saved in:
16
In defense of fair value : weighing the evidence on earnings management and asset securitizations
Barth, Mary
;
Taylor, Daniel
- In:
Journal of accounting & economics
49
(
2010
)
1/2
,
pp. 26-33
Persistent link: https://www.econbiz.de/10003947397
Saved in:
17
Discussion of “implications for GAAP from an analysis of positive research in accounting”
Lambert, Richard A.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 287-295
Persistent link: https://www.econbiz.de/10008810014
Saved in:
18
Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.
;
Ramanna, Karthik
;
Skinner, Douglas J.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 246-286
Persistent link: https://www.econbiz.de/10008810018
Saved in:
19
The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting
Ramanna, Karthik
- In:
Journal of accounting & economics
45
(
2008
)
2/3
,
pp. 253-281
Persistent link: https://www.econbiz.de/10003747413
Saved in:
20
Discussion of "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting"
Skinner, Douglas J.
- In:
Journal of accounting & economics
45
(
2008
)
2/3
,
pp. 282-288
Persistent link: https://www.econbiz.de/10003747419
Saved in:
21
Conference issue on economic consequences of alternative accounting standards and regulation
Watts, Ross L.
(
contributor
)
-
2008
Persistent link: https://www.econbiz.de/10003747755
Saved in:
22
Fair-value pension accounting
Hann, Rebecca N.
;
Heflin, Frank
;
Subramanayam, K. R.
- In:
Journal of accounting & economics
44
(
2007
)
3
,
pp. 328-358
Persistent link: https://www.econbiz.de/10003587112
Saved in:
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