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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - 2018
Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...
Persistent link: https://www.econbiz.de/10011976309
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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58
Persistent link: https://www.econbiz.de/10011979043
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The influence of firm's fair value system on earnings quality under IFRS
Rhee, Chang Seop; Choi, Eun Sil; Ryu, Ji Yeon - In: The journal of applied business research 34 (2018) 3, pp. 427-436
Persistent link: https://www.econbiz.de/10011889695
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Intangible assets in Germany : analysis of the German stock market index DAX and a survey among the German certified public accountants
Frey, Hannes; Oehler, Andreas - In: Journal of applied accounting research 15 (2014) 2, pp. 235-248
Persistent link: https://www.econbiz.de/10010513611
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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
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Auditing challenging fair value measurements : evidence from the field
Cannon, Nathan H.; Bedard, Jean C. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 81-114
Persistent link: https://www.econbiz.de/10011741566
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Dynamic principal market determination : fair value measurement of cryptocurrency
Beigman, Eyal; Brennan, Gerard; Hsieh, Sheng-Feng; … - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 731-748
Persistent link: https://www.econbiz.de/10014382678
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Carbon accounting framework for decarbonising : a fair value measurement approach for financial reporting in India
Patel, Sanjay Kumar; Kumari, Poonam - In: International journal of green economics : IJGE 16 (2022) 2, pp. 204-218
Persistent link: https://www.econbiz.de/10014312275
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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 : JBE 91 (2021) 7, pp. 965-1004
Persistent link: https://www.econbiz.de/10012617785
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Do financial statement users judge relevance based on properties of reliability?
Kadous, Kathryn; Koonce, Lisa; Thayer, Jane M. - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1335-1356
Persistent link: https://www.econbiz.de/10009581389