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Accounting and the formation of share market prices over time : a mathematical institutional economic analysis through simulation and experiment

Biondi, Yuri - In: Applied economics 47 (2015) 34/36, pp. 3651-3672

Persistent link: https://www.econbiz.de/10011293472

Assessment in accounting : concept and tools : monograph

Fomina, Alena V.; Sopko, Valeria; Zadniprovskyi, Oleksandr - 2018

Persistent link: https://www.econbiz.de/10012258324

Fair value accounting : epistemic commitment and resistance

Maroun, Warren; Van Zijl, Wayne - In: Accounting forum 46 (2022) 3, pp. 215-240

This study responds to calls for additional research on how accounting prescriptions are being operationalised with a … specific focus on fair value accounting by individual practitioners. Detailed interviews are carried out to evaluate how … accountants understand and resist fair value accounting. The nature of resistance is used to distinguish between proponents of …

Persistent link: https://www.econbiz.de/10013410686

A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...

Linsmeier, Thomas J. - In: Review of accounting studies 18 (2013) 3, pp. 776-782

Persistent link: https://www.econbiz.de/10010200057

The effect of noisy fair value measures on bank capital adequacy ratios

Valencia, Adrian; Smith, Thomas J.; Ang, James S. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 693-710

Persistent link: https://www.econbiz.de/10010244087

The joint effects of management incentive and information precision on perceived reliability in fair value estimates

Du, Ning; McEnroe, John E.; Stevens, Kevin T. - In: Accounting research journal 27 (2014) 2, pp. 188-206

Persistent link: https://www.econbiz.de/10010423291

Valuing illiquid and "hard to value" assets

Larsen, David L. - In: Journal of securities operations & custody 6 (2014) 3, pp. 234-239

Persistent link: https://www.econbiz.de/10010345138

Risk margin estimation through the cost of capital approach : some conceptual issues

Floreani, Alberto - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 2, pp. 226-253

Persistent link: https://www.econbiz.de/10009158203

An eclectic approach to real exchange rate determination

Cerveró, Susana G. - 1999

We present a model of bilateral real exchange rate determination based on different theories that can be combined into a common statistical framework. Although eclectic, the approach is successfully used to shape a final specification which performs surprisingly well when out of sample exercises...

Persistent link: https://www.econbiz.de/10010504315

Fair value and volatility in the cases of assets securitization, derivative hedging and loan loss provisioning

Sun, Lan - In: Theoretical economics letters 5 (2015) 5, pp. 670-682

Persistent link: https://www.econbiz.de/10011439518