Works about FAIR value

Results: 1625

ARE THE DISCOUNTS FOR CLOSED-END FUNDS BIG ENOUGH?

Published in:

International Journal of Finance, 2006, v. 18, n. 1, p. 3806

By:

Cheng, Joseph;
Mulugetta, Abraham

Publication type:

Article

Are Business Valuators Biased? A Psychological Perspective on the Causes of Valuation Disputes.

Published in:

Journal of Behavioral Finance, 2022, v. 23, n. 1, p. 23, doi. 10.1080/15427560.2020.1821687

By:

Broekema, Marc J. R.;
Strohmaier, Niek;
Adriaanse, Jan A. A.;
van der Rest, Jean-Pierre I.

Publication type:

Article

Fair Value (U.S. GAAP) and Entity-Specific (IFRS) Measurements for Performance Obligations: The Potential Mitigating Effect of Benchmarks on Earnings Management.

Published in:

Journal of Behavioral Finance, 2011, v. 12, n. 2, p. 68, doi. 10.1080/15427560.2011.575969

By:

Mazza, CheriR.;
Hunton, JamesE.;
McEwen, RuthAnn

Publication type:

Article

Effects of Managerial Discretion in Fair Value Accounting Regulation and Motivational Incentives to “Go Along” with Management on Analysts' Expectations and Judgments.

Published in:

Journal of Behavioral Finance, 2008, v. 9, n. 4, p. 240, doi. 10.1080/15427560802551818

By:

McEwen, RuthAnn;
Mazza, CheriR.;
Hunton, JamesE.

Publication type:

Article

On Valuing Participating Life Insurance Contracts with Conditional Heteroscedasticity.

Published in:

Asia-Pacific Financial Markets, 2007, v. 14, n. 3, p. 255, doi. 10.1007/s10690-007-9062-9

By:

Tak Kue Siu;
Lau, John W.;
Hailiang Yang

Publication type:

Article

Coding ‘Corrective Recasts’: The Maintenance of Meaning and More Fundamental Problems.

Published in:

Applied Linguistics, 2005, v. 26, n. 3, p. 293, doi. 10.1093/applin/ami010

By:

Eric Hauser

Publication type:

Article

Veräußerung von Kapitalgesellschaftsanteilen des Privatvermögens: Kein Veräußerungsverlust wegen Ansatzes des gemeinen Werts der Anteile bei Absenkung der Wesentlichkeitsschwelle.

Published in:: FinanzRundschau, 2022, v. 104, n. 20, p. 949, doi. 10.9785/fr-2022-1042009
Publication type:: Article

Bestimmung des Werts eines Anteils an einer Personengesellschaft für Zwecke der Erbschaftsteuer.

Published in:: FinanzRundschau, 2022, v. 104, n. 18, p. 857, doi. 10.9785/fr-2022-1041810
Publication type:: Article

Rückwirkender Teilwertansatz nach § 6 Abs. 5 Satz 6 EStG.

Published in:

FinanzRundschau, 2022, v. 104, n. 8, p. 352, doi. 10.9785/fr-2022-1040807

By:

Wendt, M.

Publication type:

Article

Sperrfristverstoß nach §6Abs. 5 Satz 6 EStG durch Formwechsel einer Oberpersonengesellschaft zu Buchwerten.

Published in:: FinanzRundschau, 2022, v. 104, n. 8, p. 344, doi. 10.9785/fr-2022-1040806
Publication type:: Article

Arbeitnehmer: Lohnsteuerliche Behandlung der Überlassung bzw. Übertragung von Vermögensbeteiligungen ab 2021 (§ 3 Nr. 39, § 19a EStG).

Published in:: FinanzRundschau, 2022, v. 104, n. 6, p. 277, doi. 10.9785/fr-2022-1040612
Publication type:: Article

Consumer Habituation.

Published in:

Management Science, 2004, v. 50, n. 5, p. 587, doi. 10.1287/mnsc.1030.0185

By:

Wathieu, Luc

Publication type:

Article

Stochastic Dedication: Designing Fixed Income Portfolios Using Massively Parallel Benders Decomposition.

Published in:

Management Science, 1993, v. 39, n. 11, p. 1422, doi. 10.1287/mnsc.39.11.1422

By:

Hiller, Randall S.;
Eckstein, Jonathan

Publication type:

Article

Data Envelopment Analysis of Fair Value Versus Historical Cost Accounting: An Insight into Thailand's Insurance Sector.

Published in:

Human Behavior, Development & Society, 2023, v. 24, n. 3, p. 105

By:

Sharma, Keertiman

Publication type:

Article

CAN OTHER COMPREHENSIVE INCOME AFFECT DIVIDEND PAYMENTS IN INDONESIA?

Published in:

Share: Journal of Islamic Economics & Finance / Jurnal Ekonomi dan Keuangan Islam, 2023, v. 12, n. 1, p. 124, doi. 10.22373/share.v12i1.15513

By:

Kusuma, Marhaendra;
Agustin, Beby Hilda

Publication type:

Article

Ertragsteuerlich optimale Ausübung des Wertansatzwahlrechts gem. § 20 Abs. 2 UmwStG und Auswirkungen auf die Vorteilhaftigkeit der Körperschaftsbesteuerungsoption gem. § 1a KStG.

Published in:

Die Unternehmensbesteuerung (Ubg), 2024, v. 17, n. 11, p. 621, doi. 10.9785/ubg-2024-171105

By:

Müller, Heiko;
Froese, Lara

Publication type:

Article

Pillar Two – Behandlung konzerninterner Transaktionen.

Published in:

Die Unternehmensbesteuerung (Ubg), 2023, v. 16, n. 4, p. 195, doi. 10.9785/ubg-2023-160405

By:

Geiger, Florian;
Kurrle, Christoph

Publication type:

Article

Auswirkungen von Umwandlungen auf nach § 34 Abs. 6e Satz 11 KStG gebildete Rücklagen — Alte Probleme in neuem Gewand.

Published in:

Die Unternehmensbesteuerung (Ubg), 2022, v. 15, n. 12, p. 625, doi. 10.9785/ubg-2022-151202

By:

Hannig, Tim R.

Publication type:

Article

§ 15 Abs. 2 Satz 3 UmwStG 2006 ist kein eigenständiger, von Satz 4 losgelöster Ausschlussgrund.

Published in:

Die Unternehmensbesteuerung (Ubg), 2022, v. 15, n. 3, p. 159, doi. 10.9785/ubg-2022-150306

By:

Graw, Christian;
Weißgerber, Arnd;
Kölb, Susanne

Publication type:

Article

Valuation of Opacity in Turkish Banking Industry.

Published in:

Eurasian Review of Business & Finance (ERBF), 2017, v. 1, n. 1, p. 22

By:

EREN, Baris Memduh

Publication type:

Article

Valuation of Opacity in Turkish Banking Industry.

Published in:

Eurasian Review of Business & Finance (ERBF), 2017, v. 1, n. 1, p. 18

By:

EREN, Baris Memduh

Publication type:

Article

Posibles intangibles que surgen en la valoración de un negocio.

Published in:

Contabilidad y Dirección, 2024, n. 36, p. 79

By:

BUSTOS CONTELL, ELISABETH;
LABATUT SERER, GREGORIO

Publication type:

Article

L'utilité d'un Indicateur Alternatif de Performance (IAP) dans le contexte IFRS: Le cas du « résultat EPRA » pour les sociétés foncières européennes.

Published in:

Revue des Sciences de Gestion, 2025, n. 333, p. 17

By:

Disle, Charlotte;
Janin, Rémi

Publication type:

Article

La supra-regulación contable y la financiarización económica.

Published in:

Revista En-Contexto, 2018, v. 6, n. 9, p. 51, doi. 10.53995/23463279.508

By:

Álvarez Álvarez, Hárold;
Cortés Jimenez, Jhon Henry

Publication type:

Article

Drivers of Shareholder Returns in Tech Industries (or How to Make Sense of Amazon's Market Value).

Published in:

Journal of Applied Corporate Finance, 2016, v. 28, n. 3, p. 48, doi. 10.1111/jacf.12192

By:

Milano, Gregory V.;
Chatterjee, Arshia;
Fedigan, David

Publication type:

Article

The Impact of Sovereign Wealth Funds on Corporate Value and Performance.

Published in:

Journal of Applied Corporate Finance, 2014, v. 26, n. 1, p. 76, doi. 10.1111/jacf.12056

By:

Fernandes, Nuno

Publication type:

Article

Measuring the Contributions of Brand to Shareholder Value (and How to Maintain or Increase Them).

Published in:

Journal of Applied Corporate Finance, 2009, v. 21, n. 4, p. 79, doi. 10.1111/j.1745-6622.2009.00251.x

By:

Gerzema, John;
Lebar, Ed;
Rivers, Anne

Publication type:

Article

Assessing the Value of Growth Option Synergies from Business Combinations and Testing for Goodwill Impairment: A Real Options Perspective.

Published in:

Journal of Applied Corporate Finance, 2009, v. 21, n. 4, p. 115, doi. 10.1111/j.1745-6622.2009.00255.x

By:

Baldi, Francesco;
Trigeorgis, Lenos

Publication type:

Article

Testing PFIC Status: Recent Regulations Raise Traps for the Unwary in Applying the Asset Test Rules.

Published in:

International Tax Journal, 2024, v. 50, n. 5, p. 6

By:

Poms, Douglas;
Rasch, Barbara;
O'Neill, Matthew

Publication type:

Article

Impact of Accounting on Taxation: Hong Kong Experience for Financial Instruments.

Published in:

International Tax Journal, 2021, v. 47, n. 1, p. 51

By:

Ho, Daniel

Publication type:

Article

Определяне на тегловните коефициенти при оценяване на предприятията: един преглед на българската научна литература.

Published in:

Journal Business Directions / Journal Biznes Posoki, 2022, n. 1, p. 40

By:

Домбашов, Румен

Publication type:

Article

COMPARING THE METHODS OF PREDICTION AND BUSINESS COST ESTIMATION BASED ON INDUSTRY-SPECIFIC, CLUSTERING, AND REGRESSION MODELING.

Published in:

Brazilian Journal of Law & International Relations / Relações Internacionais no Mundo, 2023, v. 2, n. 40, p. 1

By:

Kovalev, Vitaly;
Koklev, Petr

Publication type:

Article

What Drives Endorsement Earnings for Superstar Athletes?

Published in:

Journal of Applied Sport Management, 2017, v. 9, n. 2, p. 1, doi. 10.18666/JASM-2017-V9-I2-7997

By:

Rascher, Daniel;
Eddy, Terry;
Hyun, Giseob

Publication type:

Article

MURR V. WISCONSIN : A VICTORY FOR "FAIRNESS AND JUSTICE" IN THE REGULATORY TAKINGS DENOMINATOR ANALYSIS.

Published in:

Harvard Environmental Law Review, 2018, v. 42, n. 1, p. 287

By:

Carter, Elisabeth H.

Publication type:

Article

An expanded model for the valuation of employee stock options.

Published in:

Journal of Futures Markets, 2009, v. 29, n. 8, p. 713, doi. 10.1002/fut.20375

By:

Feng-Yu Liao;
Yuh-Dauh Lyuu

Publication type:

Article

Determining the Relevant Fair Value(s) of S&P 500 Futures: A Case Study Approach.

Published in:

Journal of Futures Markets, 1991, v. 11, n. 4, p. 453, doi. 10.1002/fut.3990110405

By:

Kawaller, Ira G.

Publication type:

Article

Does Fair Value Reporting Affect Risk Management? International Survey Evidence.

Published in:

Financial Management (Wiley-Blackwell), 2011, v. 40, n. 3, p. 525, doi. 10.1111/j.1755-053X.2011.01152.x

By:

Lins, Karl V.;
Servaes, Henri;
Tamayo, Ane

Publication type:

Article

ECONOMIC MEASURES TO COMBAT INEQUALITIES IN THE 21<sup>ST</sup> CENTURY.

Published in:

USV Annals of Economics & Public Administration, 2020, v. 20, n. 1, p. 64

By:

BUCATAR, Diana Georgiana

Publication type:

Article

RECOGNITION AND ASSESSMENT OF IDENTIFIABLE AND UNIDENTIFIABLE INTANGIBLE ASSETS.

Published in:

USV Annals of Economics & Public Administration, 2018, v. 18, n. 2, p. 99

By:

TULVINSCHI, Mihaela

Publication type:

Article

MANAGEMENT OF JOINT-STOCK COMPANIES AND FARMS BY USING FAIR VALUE OF AGRICULTURAL EQUIPMENT IN FINANCIAL STATEMENTS ON THE EXAMPLE OF IMT 533 TRACTOR.

Published in:

Economics of Agriculture / Ekonomika Poljoprivrede, 2019, v. 66, n. 1, p. 35, doi. 10.5937/ekoPolj1901035R

By:

Radović, Milan;
Vitomir, Jelena;
Laban, Bogdan;
Jovin, Slobodanka;
Nastić, Sanda;
Popović, Vera;
Popović, Slobodan

Publication type:

Article

FAIR data retrieval for sensitive clinical research data in Galaxy.

Published in:

GigaScience, 2024, v. 13, n. 1, p. 1, doi. 10.1093/gigascience/giad099

By:

Ouwerkerk, Jasper;
Rasche, Helena;
Spalding, John D;
Hiltemann, Saskia;
Stubbs, Andrew P

Publication type:

Article

DEBATE REGARDING MEASURING ACCOUNTING VALUE: HISTORICAL COST AGAINST FAIR VALUE.

Published in:

Knowledge Horizons / Orizonturi ale Cunoasterii, 2017, v. 9, n. 1, p. 77

By:

MUNTEANU, Victor;
ZUCA, Marilena

Publication type:

Article

Discounting and the Time Preference Rate.

Published in:

Economic Record, 2008, v. 84, n. 264, p. 109, doi. 10.1111/j.1475-4932.2008.00450.x

By:

CREEDY, JOHN;
GUEST, ROSS

Publication type:

Article

GERÇEĞE UYGUN DEĞER ÖLÇÜMÜNE İLİŞKİN AÇIKLAMALARIN DENETİM ÜCRETİNE ETKİSİ: BORSA İSTANBUL ÖRNEĞİ.

Published in:

Istanbul Commerce University Journal of Social Sciences / İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, 2022, v. 21, n. 45, p. 1389, doi. 10.46928/iticusbe.1170118

By:

Terzi, Serkan;
Şen, İlker Kıymetli

Publication type:

Article

Analyst following, disclosure quality, and discretionary impairments: Evidence from China.

Published in:

Journal of International Financial Management & Accounting, 2020, v. 31, n. 3, p. 295, doi. 10.1111/jifm.12120

By:

Jiang, Ling

Publication type:

Article

Deliberate Discounts and Underpricing of Turkish IPOs.

Published in:

Journal of Finance Letters / Maliye Finans Yazıları Dergisi, 2019, n. 112, p. 225

By:

TÜTÜNCÜ, Lokman;
ACAR, Elif

Publication type:

Article

Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms.

Published in:

Journal of Business Finance & Accounting, 2025, v. 52, n. 2, p. 1025, doi. 10.1111/jbfa.12835

By:

Guan, Jenny Xinjiao;
Ye, Kangtao;
Zhang, Shanshan;
Zhang, Xiao‐Jun

Publication type:

Article

Assessing banks' resilience: A complementary approach to stress testing using fair values from banks' financial statements.

Published in:

Journal of Business Finance & Accounting, 2023, v. 50, n. 7/8, p. 1206, doi. 10.1111/jbfa.12663

By:

Dao, Trang H.;
Pugliese, Amedeo;
Ronen, Joshua

Publication type:

Article

Fair values and compensation contracting: Evidence from real estate firms.

Published in:: Journal of Business Finance & Accounting, 2022, v. 49, n. 4, p. 627, doi. 10.1111/jbfa.12576
Publication type:: Article

Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement.

Published in:

Journal of Business Finance & Accounting, 2021, v. 48, n. 1/2, p. 36, doi. 10.1111/jbfa.12501

By:

Filip, Andrei;
Lobo, Gerald J.;
Paugam, Luc

Publication type:

Article