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Bearer Plants: Stakeholders' View on the Appropriate Measurement Model

Damian, Maria Ionela; Manoiu, Sorana Mihaela; Bonaci, … - In: Journal of Accounting and Management Information … 13 (2014) 4, pp. 719-738

While the importance of agriculture to the global economy seems to be generally acknowledged, financial reporting in the agricultural sector still generates intense debates. Our paper contributes to the debate on fair value measurement of biological assets by focusing on the proposed amendments...

Persistent link: https://www.econbiz.de/10015196275

Fair Value Measurement in Financial Reporting

Dvořáková, Dana - In: European Financial and Accounting Journal 6 (2011) 1, pp. 60-75

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The objective of IFRS 13 is to unify the approaches to...

Persistent link: https://www.econbiz.de/10010512876

Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies

Bokšová, Jiřina - In: European Financial and Accounting Journal 6 (2011) 3, pp. 92-102

informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities … provisions related to valuation. In the Czech accounting system valuation is regulated by the Accounting law, which distinguishes … between the initial valuation of assets and liabilities (valuation at the transaction date) and the subsequent valuation of …

Persistent link: https://www.econbiz.de/10010512888

Mark-to-market accounting and liquidity pricing

Allen, Franklin; Carletti, Elena - 2006

When liquidity plays an important role as in times of financial crisis, asset prices in some markets may reflect the amount of liquidity available in the market rather than the future earning power of the asset. Mark-to-market accounting is not a desirable way to assess the solvency of a...

Persistent link: https://www.econbiz.de/10010298331

A comparative analysis of inflation-adjusted and historical cost accounting information: Implications for the value relevance of corporate reports

Ebiaghan, Orits Frank - In: Trends Economics and Management 13 (2019) 33, pp. 35-50

the dependent variables. The Ordinary Least Square (OLS) estimation technique was employed to ascertain the inter …

Persistent link: https://www.econbiz.de/10015186071

Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies

Ionascu, Mihaela - In: Journal of Accounting and Management Information … 11 (2012) 4, pp. 532-544

The purpose of this paper is to explore the effect of the use of fair value on analysts' forecasts accuracy for companies listed on Bucharest Stock Exchange (BSE). As the ongoing debates in the international accounting literature tend to favor fare value against the historical cost and...

Persistent link: https://www.econbiz.de/10015195845

Research and development capitalization, fair value, and earnings management: A study of French listed companies

Hrichi, Yosr; Arfaoui, Feten - In: Journal of Accounting and Management Information … 22 (2023) 3, pp. 569-586

Research Question- This paper investigates the problem of the multitude of accounting choices allowed by international accounting in the French context. Motivation- The discretionary accounting choices of capitalization of development costs and the use of fair value in the French context of...

Persistent link: https://www.econbiz.de/10015196123

Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

Thesing, Johannes; Velte, Patrick - In: Journal of Business Economics 91 (2021) 7, pp. 965-1004

This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality measures that have several advantages for...

Persistent link: https://www.econbiz.de/10014502015

Regulatory Capital Management: Fair Value Measurement and Regulatory Capital Ratios

Krauß, Felix - In: Credit and Capital Markets – Kredit und Kapital 52 (2019) 3, pp. 375-421

value changes have on the regulatory capital ratios. Furthermore, the impact of the prudent valuation according to article …

Persistent link: https://www.econbiz.de/10014523444

Finanzkrise: die Rolle der Rechnungslegung

Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95

Eine der wesentlichen Gründe für das Entstehen und den Verlauf der Finanzkrise dürfte in der Intransparenz moderner Kapitalmärkte liegen. Diese Intransparenz begünstigt einerseits das Entstehen von spekulativen Blasen. Andererseits ist die mangelnde Transparenz wohl wesentlich für die...

Persistent link: https://www.econbiz.de/10010377867