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Year of publication
Subject
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Fair value accounting 1,690 Fair-Value-Bilanzierung 1,690 IFRS 1,014 Accounting valuation 407 Bilanzielle Bewertung 407 Rechnungswesen 204 Accounting 202 Accounting standards 188 Bilanzierungsgrundsätze 188 Financial crisis 188 Finanzkrise 188 Bank 169 Theorie 162 Theory 161 Deutschland 132 Unternehmensbewertung 132 Firm valuation 131 Germany 131 USA 112 United States 111 Welt 110 World 110 fair value 103 Corporate disclosure 100 Financial audit 100 Unternehmenspublizität 100 Wirtschaftsprüfung 100 Fair value 88 Accounting policy 87 Bilanzpolitik 87 Jahresabschluss 84 Financial statement 82 Bank accounting 78 Bankrechnungslegung 78 Derivat 70 Derivative 70 fair value accounting 69 Börsenkurs 67 Share price 67 Fair-Value-Bewertung 63
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Online availability
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Free 419 Undetermined 370 CC license 12
Type of publication
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Article 1,104 Book / Working Paper 589
Subcategories
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Article in journal 928 Book section 163 Working paper 80 Proceedings 21 Case study 5 Handbook 2 Guidebook 1 Literature review 1 Reference work 1 Textbook 1
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Language
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English 1,321 German 362 French 8 Czech 1 Dutch 1 Polish 1 Romanian 1
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Author
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Laux, Christian 18 Küting, Karlheinz 16 Landsman, Wayne R. 16 Barth, Mary E. 14 Fiechter, Peter 14 Bischof, Jannis 13 Leuz, Christian 13 Ramanna, Karthik 12 Ryan, Stephen G. 12 Schildbach, Thomas 12 Schmidt, Martin 11 Sellhorn, Thorsten 11 Novotny-Farkas, Zoltán 10 Shakespeare, Catherine 10 Bieker, Marcus 9 Khan, Urooj 9 Magnan, Michel 9 Palea, Vera 9 Yong, Kevin Ow 9 Biondi, Yuri 8 Bratten, Brian 8 Riedl, Edward J. 8 Ronen, Joshua 8 Whittington, Geoffrey 8 Goncharov, Igor 7 Hachmeister, Dirk 7 Linsmeier, Thomas J. 7 Renders, Annelies 7 Amel-Zadeh, Amir 6 Bhat, Gauri 6 Campbell, John L. 6 Cardao-Pito, Tiago 6 Couch, Robert B. 6 Gaynor, Lisa Milici 6 Haaker, Andreas 6 Hodder, Leslie D. 6 Kußmaul, Heinz 6 Lim, Chu Yeong 6 Merrill, Craig B. 6 Panaretou, Argyro 6
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Institution
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International Accounting Standards Board 7 Basel Committee on Banking Supervision 5 National Bureau of Economic Research 3 Verlag Dr. Kovač 3 Deutsches Institut für Corporate Finance 2 Brussels European and Global Economic Laboratory 1 Europäische Zentralbank 1 Gottfried Wilhelm Leibniz Universität Hannover 1 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 1 Informatiecentrum voor het Bedrijfsrevisoraat <Brügge> 1 Ludwig-Maximilians-Universität München 1 Schmalenbach-Gesellschaft für Betriebswirtschaft / Arbeitskreis Immaterielle Werte im Rechnungswesen 1 Shaker Verlag 1 Springer Fachmedien Wiesbaden 1 Springer International Publishing 1 Universität Duisburg-Essen 1
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 39 The accounting review : a publication of the American Accounting Association 33 IRZ : Zeitschrift für internationale Rechnungslegung 30 Review of accounting studies 25 Journal of accounting & economics 22 The Routledge companion to fair value and financial reporting 22 Abacus : a journal of accounting, finance and business studies 21 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 20 WPg : Kompetenz schafft Vertrauen 18 Advances in accounting : a research annual 16 Betriebswirtschaftliche Forschung und Praxis : BFuP 15 Journal of accounting research 15 Der Betrieb 12 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 11 Issues in accounting education 11 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 11 Accounting horizons : a quarterly publication of the American Accounting Association 10 International journal of critical accounting : IJCA 10 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 9 Journal of accounting and public policy 9 Journal of accounting, auditing & finance : JAAF 9 Journal of business finance & accounting : JBFA 9 The international journal of accounting : TIJA 9 Accounting forum : advancing the interdisciplinary and global connection of accounting research 8 Accounting perspectives : a journal of The Canadian Academic Accounting Association 8 Auditing : a journal of practice & theory 8 Journal of international accounting research 8 SpringerLink / Bücher 8 Accounting, Economics, and Law : AEL ; a convivium 7 CFS working paper series 7 International journal of managerial and financial accounting 7 Journal of accounting, auditing & finance 7 Accounting in Europe 6 Australian accounting review 6 Betriebs-Berater : BB 6 Critical perspectives on accounting : an international journal for social and organizational accountability 6 Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung 6 European accounting review 6 European financial and accounting journal : EFAJ 6 Journal of business economics : JBE 6
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Source
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ECONIS (ZBW) 1,693
Showing 1 - 50 of 1,559
 
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Formal harmonization, persistent accounting uncertainty : practitioner evidence on crypto-asset valuation after MiCA in slovakia
Škoda, Miroslav; Guzoňová, Viera - 2026
The Markets in Crypto-Assets Regulation (MiCA) harmonizes market rules across the European Union, but it does not itself determine how entities should classify, measure, document, and tax crypto-asset transactions. This study examines whether Slovakia's recent implementation measures have...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064361
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The fair value option on the liabilities' side of banks : a critical evaluation
Löw, Edgar; Winkler, Lennart - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070744
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Differences and interactions between banks' financial statements and prudential regulation
Mérő, Katalin; Tardos, Ágnes - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015485907
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Economic policy uncertainty exposure and the valuation of non-financial assets : an analysis of Australian listed firms
Liu, Chang; Hu, Fang; Yao, Daifei; Li, Bin - 2025
This study aims to explore how a firm's exposure to economic policy uncertainty (EPU) affects the use of fair value (FV) measurement for non-financial assets.The analysis focuses on the selection of FV models for different types of non-financial assets. It examines how internal factors and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467552
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Valuation specialist, earnings persistent and Level 3 fair value measurements
Bu, Chen; Zhang, Yuyu; Yao, Daifei - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467959
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A survey of research on fair value accounting for financial institutions
Henderson, Darren; Mamo, Kaleab - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454716
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Perceptions of banks' fair value estimates in different investor protection environments
Lantto, Anna-Maija; Mäki, Juha - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592353
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The predictive ability of share-based compensation expense
Alhaj Ismail, Alaa; Adwan, Sami - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015553083
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Accounting for digital assets between accounting measurement theory and financial disclosure requirements
Habib, Nada Salman - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625874
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Accounting choice in measurement and comparability : an examination of the effect of the fair value option
Fontes, Joana Cardoso; Panaretou, Argyro; Shakespeare, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533921
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Development of an algorithm for assessing the fair value of non-current assets for higher education institutions
Bezhenar, Alyona - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547512
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Trustworthiness of firm valuations : bias and market perception in compliance with capital market regulations
El-Al, Eli; Galil, Koresh; Gavious, Ilanit - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015211521
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Trustworthiness of firm valuations : bias and market perception in compliance with capital market regulations
El-Al, Eli; Galil, Koresh; Gavious, Ilanit - 2023
Book / Working Paper
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The effect of key audit matters and management disclosures on auditors’ judgements and decisions : An exploratory study
Ma, Jin; Coram, Paul; Troshani, Indrit - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015062216
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Values in accounting
Shan, Yaowen; Wright, Sue - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358749
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Effects of fair value reporting of derivatives on liquidity management policies and firm value : evidence from SFAS No. 133
Lee, Jiyoon - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358860
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The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments : evidence from European Banks
Di Martino, Giuseppe; Miglietta, Federica; Potì, Valerio - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015062566
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A "distributional apparatus" for real estate : fair value accounting and the assetization of UK property
Goulding, Richard; Haslam, Colin; Leaver, Adam; Silver, … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015066961
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Fair value measurement in inactive crypto asset markets
Beigman, Eyal; Brennan, Gerard; Hsieh, Sheng-Feng; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358887
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Does International Financial Reporting Standards adoption improve or impede comparability? : new evidence from Chinese dual-class firms
Guan, Xinjiao; Ye, Kangtao; Zhang, Shanshan; Zhang, Xiao-Jun - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395090
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Fair value estimates for illiquid cryptocurrency
Zhang, Guangyue; Sannella, Alexander J.; Brennan, Gerard; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015072622
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Evidence on the decision usefulness of fair values in business combinations
Blann, James J.; Campbell, John L.; Shipman, Jonathan E.; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463653
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Evidence on the Decision Usefulness of Fair Values in Business Combinations
Blann, Justin - 2020
Book / Working Paper
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Evaluation of fair value relevance and sensitivity to valuation assumptions
Ma, Le; Wells, Peter - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015121131
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Unraveling the determinants and consequences of mandatory IFRS convergence in India : insights from systematic literature review
M. N., Nikhil; Shenoy, Sandeep S.; Chakraborty, Suman; … - 2024
The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015448883
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Fair value accounting and financial reporting quality : the influence of corporate governance and corporate social responsibility on comprehensive income predictiveness
D'Este, Carlotta - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464922
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The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan : a systematic review
Alharasis, Esraa Esam; Prokofieva, Maria; Clark, Colin; … - 2024
A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the "Arab - Middle Eastern (ME)" region are presented in this paper. It determines fair value implementation criteria and their impact on auditing pricing and application status....
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446631
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Busy directors and monitoring : evidence from goodwill impairments
Mazboudi, Mohamad; Sahoo, Satish; Soliman, Mark - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470342
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Classification and measurement under IFRS 9 : a commentary and suggestions for future research
Kvaal, Erlend; Löw, Edgar; Novotny-Farkas, Zoltán; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015048794
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Fair value accounting standards and securities litigation
Ashraf, Musaib; Donelson, Dain C.; McInnis, John; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432340
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Critical discussion regarding the valuation of the most relevant assets in soccer clubs : auditors' insights
Martín-Lozano, Francisco Javier; Carrasco-Gallego, Amalia - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396149
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Does fair value taxation affect banks' investment portfolios and risk taking?
Auer, Sylvia; Bornemann, Tobias; Eberhartinger, Eva - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015433919
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How does auditor planning materiality affect audit pricing of fair values and external valuation?
Prasad, Selvin S.; Sharma, Divesh S.; Sharma, Vineeta D. - 2025
In response to regulatory calls for research on materiality judgements and regulators discovering shortcomings in the audit of fair values, we provide the first empirical evidence on the impact of auditor planning materiality for fair value assets on the audit. Auditing standards require...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015437946
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The role of fair value accounting in debt structure decisions : evidence from priority structure and financial flexibility
Wang, Dongyi - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015399543
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Do investors perceive improvements in fair value accounting for investment assets after PCAOB inspections?
Dee, Carol Callaway; Gunny, Katherine; Strawser, William R. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015462028
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Fair value assessment for industrial goods stocks in Indonesia post-pandemic
Rachman, Arif; Salim, Dwi Fitrizal - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618402
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The impacts of regulation regime changes on ChiNext IPOs : effects of 2013 and 2020 reforms on initial return, fair value and overreaction
Deng, Qi; Dai, Lunge; Yang, Zixin; Zhou, Zhong-guo; … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014467065
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The Impacts of Regulation Regime Changes on Chinext Ipos Effects of 2013 and 2020 Reforms on Initial Return, Fair Value and Overreaction
Deng, Qi; Dai, Lunge; Yang, Zixin; Zhou, Zhong-guo; … - 2023
Book / Working Paper
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Value information perspective of fair value accounting and performance of licensed commercial banks : evidence from an emerging market
Jayasekara, Sisira Dharmasri; Perera, K. L. Wasantha; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610368
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Fair value and investment property in accounting literature : a review
Khelil, Imen; Khlif, Hichem - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593371
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Does Information Risk on Fair Value of Financial Industry Change Auditor's Effort and Reporting Quality? - Case of Korea
Shawn, Hyuk; Kang, Soon kyung; Jung, Jae gyung; Du, Lin - 2023
This study examines whether financial industries' exposure to fair value estimates affects auditor's effort and reporting quality. The result shows that audit time and audit fees are associated with fair value estimates of financial assets and liabilities. However, discretionary accruals...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014257504
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Private equity fund reporting quality, external monitors, and third-party service providers
Easton, Peter D.; Larocque, Stephannie A.; Mason, Paul; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641456
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Increasing Informativeness through Discretion in Earnout Fair Values
Gunn, Rita - 2023
I investigate the fair values estimated for the earnout liability. I find that managerial discretion in the measurement and timing of the quarterly fair value adjustments results in smoother and more informative earnings. ASC 805 requires acquirers to fair value the earnout liability on the date...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014349832
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The Impacts of Registration Regime Implementation on IPO Initial Return, Fair Value, Overreaction and Pricing Efficiency
Deng, Qi; Zheng, Linhong; Peng, Jiaqi; Li, Xu; Zhou, … - 2023
We study the impacts of regime changes and related rule implementations on IPOs’ initial return for China’s entrepreneurial boards. We find that the most efficient regulation regime in China’s IPO pricing has four characteristics: 1) registration system, 2) no hard return caps and no...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014354829
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Fair value intensity and earnings predictableness of listed commercial banks in Nigeria
Kankpang, Alphonsus Kechi; Nkiri, Joseph Enyam; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636982
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The effect of fair value accounting on firm public debt : evidence from business combinations under common control
Bonacchi, Massimiliano; Marra, Antonio; Shalev, Ron - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543161
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A systematic PRISMA review: transparency in reporting of economic entities
Parascan, Ana-Maria - 2023
In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research trends. PRISMA method ("Preferred Reporting...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014514338
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Available-for-sale is available for hoarding : when nonfinancial firms hold financial assets
Ni, Xiaoran; Peng, Yuchao; Shen, Ji; Vigne, Samuel A.; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015558480
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Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era : Jordanian financial business evidence
Alharasis, Esraa Esam; Alidarous, Manal; Alkhwaldi, … - 2023
This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014503284
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Assessing the fair value of unicorns post-IPO : an analysis of applied valuation methods
Fiesenig, Bruno; Bock, Carolin; Khoroshylova, Anna; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669709
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CEO, CFO, and board attributes' effect on fair value agriculture disclosure
Zaimah Abdullah; Qaderi, Sumaia Ayesh; Arifatul Husna … - 2023
This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014505864
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The decision relevance of loan fair values for depositors
Chen, Qi; Vashishtha, Rahul - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015397760
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The 3-step hedge-based valuation : fair valuation in the presence of systematic risks
Linders, Daniël - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014320284
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