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Firm financing over the business cycle
Begenau, Juliane; Salomão, Juliana - In: The review of financial studies 32 (2019) 4, pp. 1235-1274
Persistent link: https://www.econbiz.de/10012033688
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Fair value accounting's role in the recent financial crisis
LaCalamito, Thomas - In: International journal of economics and accounting : IJEA 4 (2013) 3, pp. 271-281
Persistent link: https://www.econbiz.de/10010205055
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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
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The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.; Chung, Sung Gon; Yong, Kevin Ow - In: Journal of accounting and public policy 35 (2016) 4, pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
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The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan; Chen, Jeff Zeyun; Cussatt, Marc - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
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Forderungsbilanzierung von Kreditinstituten : kritische Analyse von HGB-, US GAAP-, IAS-Vorschriften und "fair value model"
Sittmann-Haury, Caroline - 2003 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001738496
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Die fair value-Bewertung immaterieller Vermögenswerte vor dem Hintergrund der Umsetzung internationaler Rechnungslegungsstandards
Jäger, Rainer; Himmel, Holger - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 55 (2003) 4, pp. 417-440
Persistent link: https://www.econbiz.de/10001784036
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Fair-Value-Bilanzierung in der Finanzkrise : Reaktionen wichtiger Regulierer
Ballwieser, Wolfgang - In: Rechnungslegung und Unternehmensführung in turbulenten …, (pp. 1-16). 2009
Persistent link: https://www.econbiz.de/10003939042