Works matching DE "FAIR value accounting"

Results: 490

An Interpretive Structural Modeling Approach to Analyze the Interaction between Factors of the Fair Value Measurement Audit Process.

Published in:

Journal of Emerging Technologies in Accounting, 2016, v. 13, n. 2, p. 37, doi. 10.2308/jeta-51477

By:

Doliya, Prince;
Singh, Jatinder P.

Publication type:

Article

The Use of the Fair Value Accounting Method for Investment Property in Indonesia.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2019, v. 27, n. 1, p. 195

By:

Mita, Aria Farah;
Siregar, Sylvia Veronica

Publication type:

Article

The Role of Fair Value Accounting in Debt Structure Decisions: Evidence from Priority Structure and Financial Flexibility.

Published in:

International Journal of Accounting (World Scientific), 2024, v. 59, n. 3, p. 1, doi. 10.1142/S1094406024500173

By:

Wang, Dongyi

Publication type:

Article

استخدام أساليب محاسبة التضخم كبديل لقياس القيمة العادلة دراسة تطبيقية على مؤسسة ENICAB بسكرة لسنة 2019.

Published in:

Economic & Managerial Researshes, 2024, v. 18, n. 2, p. 146

By:

خواري سميرة;
جوامع إسماعين

Publication type:

Article

معوقات القياس المحاسبي للتثبيتات المعنوية بالقيمة العادلة في الجزائر - دراسة ميدانية.

Published in:

Economic & Managerial Researshes, 2022, v. 16, n. 1, p. 35

By:

يوسف سائحي;
أمين سابق

Publication type:

Article

نحو تطبيق محاسبة التضخم لضبط فعالية مبدأ القيمة العادلة في المؤسسة الاقتصادية دراسة حالة المؤسسة الاقتصادية NCA ROUIBA سنة 2017.

Published in:

Economic & Managerial Researshes, 2021, v. 15, n. 3, p. 449

By:

نصيرة سليمان;
سماعين جوامع

Publication type:

Article

أثر تطبيق تمونج القيمة العادلة في القياس المحاسبي على الابلاغ المالي -دراسة ميدانية لعينة من البنوك التجارية ١لجزاثرية -

Published in:

Economic & Managerial Researshes, 2017, n. 21, p. 179

By:

حديدي ادم

Publication type:

Article

Understanding Private Equity Funds: A Guide to Private Equity Research in Accounting.

Published in:

Journal of Financial Reporting, 2024, v. 9, n. 1, p. 21, doi. 10.2308/JFR-2022-012

By:

Borysoff, Maria Nykyforovych;
Mason, Paul;
Utke, Steven

Publication type:

Article

Transparency, Level 3 Assets, and the Investor.

Published in:

Journal of Wealth Management, 2013, v. 16, n. 2, p. 77, doi. 10.3905/jwm.2013.16.2.077

By:

ARNOLD, TOM;
EARL JR., JOHN H.

Publication type:

Article

Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence.

Published in:

Cogent Business & Management, 2023, v. 10, n. 2, p. 1, doi. 10.1080/23311975.2023.2234141

By:

Esam Alharasis, Esraa;
Alidarous, Manal;
Alkhwaldi, Abeer F.;
Haddad, Hossam;
Alramahi, Nidal;
Al-Shattarat, Husni K.

Publication type:

Article

The Auditor's Sampling Objectives: Four or Two?

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 2, p. 407, doi. 10.2307/2490019

By:

KINNEY JR., WILLIAM R.

Publication type:

Article

Italian Utilities and Public Control: Evidence of Merger Effects.

Published in:

International Journal of Public Administration, 2020, v. 43, n. 7, p. 573, doi. 10.1080/01900692.2019.1644517

By:

D'Alauro, Gabriele

Publication type:

Article

CONCEPT OF ASSESSMENT OF ACCOUNTING OBJECTS AND THE INFORMATION DISPLAY IN ACCOUNTING AND FINANCIAL STATEMENTS.

Published in:

Institute of Accounting, Control & Analysis in the Globalization Circumstances / Ìnstitut Buhgaltersʹkogo Oblìku, Kontrolʹ ta Analìz v Umovah Globalìzacìï, 2021, n. 1/2, p. 42, doi. 10.35774/ibo2021.01-02.042

By:

Kafka, Sofiia;
Halyuk, Larysa;
Stepanyuk, Olga;
Chuchuk, Yuriy

Publication type:

Article

Possibility of use of fair value accounting to improve the quality of financial reporting information to Iraqi Banks an applied study on a sample of banks listed in the Iraq market for securities.

Published in:

Kut Journal of Economic & Administrative Research, 2018, n. 29, p. 29

By:

al-shara, Alaa hassan kareem;
al-Ba'aj, A.P. Kasem Mohamed Abd Allah;
Al-Zubaidi, A.P.Firas. khudair Abbas

Publication type:

Article

THE JOURNEY FROM HISTORICAL COST ACCOUNTING TO FAIR VALUE ACCOUNTING: THE CASE OF ACQUISITION COSTS.

Published in:

Journal of Business & Accounting, 2014, v. 7, n. 1, p. 3

By:

Smith, Sheldon R.;
Smith, Kevin R.

Publication type:

Article

EARNING VOLATILITY SCENARIO PRE AND POST IMPLEMENTATION OF IFRS IN SELECTED INDIAN COMPANIES.

Published in:

CLEAR International Journal of Research in Commerce & Management, 2020, v. 11, n. 6, p. 6

By:

ASHJAEI, NEDA POURADELI;
NAGARAJA, N.

Publication type:

Article

Editorial.

Published in:

Accounting History, 2023, v. 28, n. 2, p. 203, doi. 10.1177/10323732231171107

By:

Cordery, Carolyn;
Fowler, Carolyn;
Maran, Laura

Publication type:

Article

Prevalence of Fisher's theory in mainstream accounting and economic research.

Published in:

Accounting History, 2023, v. 28, n. 2, p. 312, doi. 10.1177/10323732221144799

By:

Cardao-Pito, Tiago

Publication type:

Article

Editorial.

Published in:

2022

By:

Cordery, Carolyn;
Fowler, Carolyn;
Maran, Laura

Publication type:

Editorial

The Nuances of fair value history: A rejoinder to Cardao-Pito.

Published in:

Accounting History, 2022, v. 27, n. 1, p. 153, doi. 10.1177/10323732211027615

By:

Donleavy, Gabriel

Publication type:

Article

Editorial.

Published in:

2020

By:

Cordery, Carolyn;
Fowler, Carolyn;
Maran, Laura

Publication type:

Editorial

Enlightenment value theories and the three levels in fair value accounting.

Published in:

Accounting History, 2020, v. 25, n. 4, p. 625, doi. 10.1177/1032373220934895

By:

Cardao-Pito, Tiago

Publication type:

Article

Fair Value Accounting for Financial Assets. A Value Relevance Study in an Emerging Economy.

Published in:

Scientific Papers of the University of Pardubice. Series D, Faculty of Economics & Administration, 2020, v. 28, n. 2, p. 1, doi. 10.46585/sp28021065

By:

Damian, Maria Ionela;
Bonaci, Carmen Giorgiana;
Strouhal, Jiří

Publication type:

Article

ACCOUNTING BASED ON THE HISTORICAL COST VERSUS ACCOUNTING BASED ON THE FAIR VALUE.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2016, v. 18, n. 2, p. 145

By:

BRÎNZĂ, DIANA ELENA;
BENGESCU, MARCELA

Publication type:

Article

Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers.

Published in:

Accounting Review, 2025, v. 100, n. 3, p. 187, doi. 10.2308/TAR-2023-0291

By:

Easton, Peter D.;
Larocque, Stephannie A.;
Mason, Paul;
Utke, Steven

Publication type:

Article

International Financial Reporting Standards and the Macroeconomy.

Published in:

Accounting Review, 2024, v. 99, n. 1, p. 315, doi. 10.2308/TAR-2020-0459

By:

Kausar, Asad;
Park, You-il

Publication type:

Article

Third-Party Source Switches: Objective Valuation or Fair Value Opinion Shopping?

Published in:

Accounting Review, 2023, v. 98, n. 7, p. 405, doi. 10.2308/TAR-2020-0789

By:

Koo, Minjae;
Sivaramakrishnan, Konduru;
Zhao, Yuping

Publication type:

Article

Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition.

Published in:

Accounting Review, 2022, v. 97, n. 7, p. 243, doi. 10.2308/TAR-2019-0444

By:

Hodder, Leslie D.;
Sheneman, Amy G.

Publication type:

Article

Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures.

Published in:

Accounting Review, 2022, v. 97, n. 5, p. 301, doi. 10.2308/TAR-2018-0293

By:

Fiechter, Peter;
Novotny-Farkas, Zoltán;
Renders, Annelies

Publication type:

Article

The Effect of Accrual Heterogeneity on Accrual Quality Inferences.

Published in:

Accounting Review, 2022, v. 97, n. 5, p. 245, doi. 10.2308/TAR-2019-0200

By:

Dechow, Patricia M.;
Larson, Chad R.;
Resutek, Robert J.

Publication type:

Article

Auditor Task-Specific Expertise: The Case of Fair Value Accounting.

Published in:

Accounting Review, 2020, v. 95, n. 3, p. 1, doi. 10.2308/accr-52599

By:

Ahn, Jaehan;
Hoitash, Rani;
Hoitash, Udi

Publication type:

Article

Fair Value versus Amortized Cost Measurement and the Timeliness of Other-Than-Temporary Impairments: Evidence from the Insurance Industry.

Published in:

Accounting Review, 2019, v. 94, n. 6, p. 285, doi. 10.2308/accr-52437

By:

Khan, Urooj;
Ryan, Stephen G.;
Varma, Abhishek

Publication type:

Article

The Impact of Benchmark Set Composition on Auditors' Level 3 Fair Value Judgments.

Published in:

Accounting Review, 2019, v. 94, n. 6, p. 91, doi. 10.2308/accr-52402

By:

Bhattacharjee, Sudip;
Moreno, Kimberly K.;
Wright, Nicole S.

Publication type:

Article

The Effects of Subjectivity on Manager and Auditor Reporting.

Published in:

Accounting Review, 2019, v. 94, n. 5, p. 273, doi. 10.2308/accr-52316

By:

Lee, Kyungha (Kari);
Menon, Rahul

Publication type:

Article

Banks' Asset Reporting Frequency and Capital Regulation: An Analysis of Discretionary Use of Fair-Value Accounting.

Published in:

Accounting Review, 2019, v. 94, n. 2, p. 157, doi. 10.2308/accr-52209

By:

Corona, Carlos;
Nan, Lin;
Zhang, Gaoqing

Publication type:

Article

Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?

Published in:

Accounting Review, 2018, v. 93, n. 6, p. 257, doi. 10.2308/accr-52007

By:

McInnis, John M.;
Yu, Yong;
Yust, Christopher G.

Publication type:

Article

Auditing Challenging Fair Value Measurements: Evidence from the Field.

Published in:

Accounting Review, 2017, v. 92, n. 4, p. 81, doi. 10.2308/accr-51569

By:

Cannon, Nathan H.;
Bedard, Jean C.

Publication type:

Article

Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under U.S. GAAP and IFRS.

Published in:

Accounting Review, 2018, v. 93, n. 1, p. 187, doi. 10.2308/accr-51815

By:

Gordon, Elizabeth A.;
Hsu, Hsiao-Tang

Publication type:

Article

Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in their Comfort Zone?

Published in:

Accounting Review, 2017, v. 92, n. 5, p. 89, doi. 10.2308/accr-51662

By:

Joe, Jennifer R.;
Vandervelde, Scott D.;
Yi-Jing Wu

Publication type:

Article

Who's the Fairest of Them All? Evidence from Closed-End Funds.

Published in:

Accounting Review, 2016, v. 91, n. 1, p. 207, doi. 10.2308/accr-51152

By:

Lawrence, Alastair;
Siriviriyakul, Subprasiri;
Sloan, Richard G.

Publication type:

Article

Fair Value Accounting in Historical Perspective.

Published in:

2015

By:

JACK, LISA

Publication type:

Book Review

The Market Pricing of Other-Than-Temporary Impairments.

Published in:

Accounting Review, 2014, v. 89, n. 3, p. 811, doi. 10.2308/accr-50685

By:

Badertscher, Brad A.;
Burks, Jeffrey J.;
Easton, Peter D.

Publication type:

Article

Predicting Credit Losses: Loan Fair Values versus Historical Costs.

Published in:

Accounting Review, 2014, v. 89, n. 1, p. 147, doi. 10.2308/accr-50593

By:

Cantrell, Brett W.;
McInnis, John M.;
Yust, Christopher G.

Publication type:

Article

Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?

Published in:

Accounting Review, 2013, v. 88, n. 4, p. 1143, doi. 10.2308/accr-50419

By:

Blankespoor, Elizabeth;
Linsmeier, Thomas J.;
Petroni, Kathy R.;
Shakespeare, Catherine

Publication type:

Article

Do Investors Understand Really Dirty Surplus?

Published in:

Accounting Review, 2011, v. 86, n. 1, p. 237, doi. 10.2308/accr.00000014

By:

Landsman, Wayne R.;
Miller, Bruce L.;
Peasnell, Ken;
Shu Yeh

Publication type:

Article

Accounting Scholarship that Advances Professional Knowledge and Practice.

Published in:

Accounting Review, 2011, v. 86, n. 2, p. 367, doi. 10.2308/accr.00000031

By:

Kaplan, Robert S.

Publication type:

Article

Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms.

Published in:

Accounting Review, 2010, v. 85, n. 4, p. 1375, doi. 10.2308/accr.2010.85.4.1375

By:

Chang Joon Song;
Thomas, Wayne B.;
Han Yi

Publication type:

Article

The Routledge Companion to Fair Value and Financial Reporting.

Published in:

2009

By:

DI PIETRA, ROBERTO

Publication type:

Book Review

Accounting in and for the Subprime Crisis.

Published in:

2008

By:

Ryan, Stephen G.

Publication type:

Essay

Matching and the Changing Properties of Accounting Earnings over the Last 40 Years.

Published in:

Accounting Review, 2008, v. 83, n. 6, p. 1425, doi. 10.2308/accr.2008.83.6.1425

By:

Dichev, Ilia D.;
Wei Tang, Vicki

Publication type:

Article