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isPartOf:"Mathematical and statistical methods in insurance and finance : [MAF2006 Conference, organized at the University of Salerno ; at the Campus of Fisciano]"
~isPartOf:"Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting"
~isPartOf:"Journal of accounting research"
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Fair value accounting
27
Fair-Value-Bilanzierung
27
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7
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6
fair value accounting
5
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Ryan, Stephen G.
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Mathematical and statistical methods in insurance and finance : [MAF2006 Conference, organized at the University of Salerno ; at the Campus of Fisciano]
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
Journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
31
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
15
Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
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
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
The importance of quantifying uncertainty : examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and decisions
Eilifsen, Aasmund
;
Hamilton, Erin L.
;
Messier, William F.
- In:
Accounting, organizations and society : an …
90
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012514541
Saved in:
3
How does the FASB make decisions? : a descriptive study of agenda-setting and the role of individual board members
Jiang, John Xuefeng
;
Wang, Isabel Yanyan
;
Wangerin, …
- In:
Accounting, organizations and society : an …
71
(
2018
),
pp. 30-46
Persistent link: https://www.econbiz.de/10011955511
Saved in:
4
PCAOB guidance and audits of fair values for Level 2 investments
Emett, Scott A.
;
Libby, Robert
;
Nelson, Mark W.
- In:
Accounting, organizations and society : an …
71
(
2018
),
pp. 57-72
Persistent link: https://www.econbiz.de/10011955526
Saved in:
5
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:
6
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:
7
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:
8
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:
9
The accuracy of disclosures for complex estimates : evidence from reported stock option fair values
Bratten, Brian
;
Jennings, Ross
;
Schwab, Casey M.
- In:
Accounting, organizations and society : an …
52
(
2016
),
pp. 32-49
Persistent link: https://www.econbiz.de/10011554781
Saved in:
10
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:
11
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:
12
The impact of risk modeling on the market perception of banks' estimated fair value gains and losses for financial instrument
Bhat, Gauri
;
Ryan, Stephen G.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 81-95
Persistent link: https://www.econbiz.de/10011420800
Saved in:
13
Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates : a discussion of Bhat and Ryan (2015)
McDonough, Ryan P.
;
Shakespeare, Catherine M.
- In:
Accounting, organizations and society : an …
46
(
2015
),
pp. 96-99
Persistent link: https://www.econbiz.de/10011420803
Saved in:
14
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:
15
Fair value accounting for liabilities : presentation format of credit risk changes and individual information processing
Lachmann, Maik
;
Stefani, Ulrike
;
Wöhrmann, Arnt
- In:
Accounting, organizations and society : an …
41
(
2015
),
pp. 21-38
Persistent link: https://www.econbiz.de/10010501893
Saved in:
16
Agency problems, accounting slack, and banks' response to proposed reporting of loan fair values
Hodder, Leslie D.
;
Hopkins, Patrick E.
- In:
Accounting, organizations and society : an …
39
(
2014
)
2
,
pp. 117-133
Persistent link: https://www.econbiz.de/10010348801
Saved in:
17
Fair value accounting, fragile bank balance sheets and crisis : a model
Jager, Philip de
- In:
Accounting, organizations and society : an …
39
(
2014
)
2
,
pp. 97-116
Persistent link: https://www.econbiz.de/10010348802
Saved in:
18
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:
19
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:
20
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:
21
Fair value accounting for liabilities : the role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes
Gaynor, Lisa Milici
;
McDaniel, Linda
;
Yohn, Teri Lombardi
- In:
Accounting, organizations and society : an …
36
(
2011
)
3
,
pp. 125-134
Persistent link: https://www.econbiz.de/10009234802
Saved in:
22
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:
23
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:
24
The crisis of fair-value accounting : making sense of the recent debate
Laux, Christian
;
Leuz, Christian
- In:
Accounting, organizations and society : an …
34
(
2009
)
6/7
,
pp. 826-834
Persistent link: https://www.econbiz.de/10003886135
Saved in:
25
A liability adequacy test for mathematical provision
Cocozza, Rosa
;
Lorenzo, Emilia Di
;
Orlando, Abina
; …
- In:
Mathematical and statistical methods in insurance and …
,
(pp. 75-81)
.
2008
Persistent link: https://www.econbiz.de/10003838195
Saved in:
26
Remarks on insured loan valuations
Coppola, Mariarosaria
;
D'Amato, Valeria
;
Sibillo, Marilena
- In:
Mathematical and statistical methods in insurance and …
,
(pp. 91-98)
.
2008
Persistent link: https://www.econbiz.de/10003838204
Saved in:
27
Further remarks on risk profiles for life insurance participating policies
Orlando, Albina
;
Politano, Massimiliano
- In:
Mathematical and statistical methods in insurance and …
,
(pp. 181-187)
.
2008
Persistent link: https://www.econbiz.de/10003838563
Saved in:
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