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Level 3 Income and CEO Cash Compensation in the Financial Industry.
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- Journal of Accounting, Auditing & Finance, 2024, v. 39, n. 2, p. 568, doi. 10.1177/0148558X221080300
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- Article
Understanding Private Equity Funds: A Guide to Private Equity Research in Accounting.
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- Journal of Financial Reporting, 2024, v. 9, n. 1, p. 21, doi. 10.2308/JFR-2022-012
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- Article
On the Ethics of Fair Value Accounting: Distributive Effects, Distributive Injustice, and Implications for Social Peace.
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- Quarterly Journal of Austrian Economics, 2024, v. 27, n. 1, p. 1, doi. 10.35297/001c.117210
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- Article
Commentary on 'Accounting for Inflation: The Dog That Didn't Bark'.
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- Abacus, 2024, v. 60, n. 1, p. 13, doi. 10.1111/abac.12316
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- Article
The Impact of Financial Technology on Auditing Profession: An Analytical Perspective.
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- International Journal of Management, Accounting & Economics, 2024, v. 11, n. 2, p. 194, doi. 10.5281/zenodo.10892766
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- Article
International Financial Reporting Standards and the Macroeconomy.
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- Accounting Review, 2024, v. 99, n. 1, p. 315, doi. 10.2308/TAR-2020-0459
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- Article
Digital Assets/Cryptocurrency.
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- CPA Journal, 2024, v. 94, n. 1/2, p. 33
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- Article
Fair Value Accounting, Illiquid Assets, and Financial Stability.
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- Management Science, 2024, v. 70, n. 1, p. 544, doi. 10.1287/mnsc.2023.4692
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- Article
Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditorst'insights.
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- Revista de Contabilidad - Spanish Accounting Review, 2024, v. 27, n. 1, p. 130, doi. 10.6018/rcsar.460481
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- Article
Third-Party Source Switches: Objective Valuation or Fair Value Opinion Shopping?
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- Accounting Review, 2023, v. 98, n. 7, p. 405, doi. 10.2308/TAR-2020-0789
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- Article
Fair Value and Corporate Taxation: Out through the Door, Back through the Window?
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- Accounting, Economics & Law, 2023, v. 13, n. 4, p. 479, doi. 10.1515/ael-2021-0046
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- Article
Measurement of the Fair Value of Forest Carbon Sinks -- Taking Yixing National Forest Park as an Example.
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- BioResources, 2023, v. 18, n. 4, p. 8187, doi. 10.15376/biores.18.4.8187-8211
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- Article
Valuation Implications of FAS 159 Reported Gains and Losses From Fair Value Accounting for Liabilities.
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- Journal of Accounting, Auditing & Finance, 2023, v. 38, n. 4, p. 833, doi. 10.1177/0148558X211017837
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- Article
Fair value and true and fair view: taxonomy, axiology, and teleology of concepts.
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- Advances in Scientific & Applied Accounting, 2023, v. 16, n. 3, p. 158, doi. 10.14392/asaa.2023160307
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- Article
Data Envelopment Analysis of Fair Value Versus Historical Cost Accounting: An Insight into Thailand's Insurance Sector.
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- Human Behavior, Development & Society, 2023, v. 24, n. 3, p. 105
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- Article
Recap of the 2022 annual conference on financial economics and accounting, November 4–5, 2022.
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- Review of Quantitative Finance & Accounting, 2023, v. 61, n. 2, p. 755, doi. 10.1007/s11156-023-01172-1
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- Article
The effect of accounting for high performing employee services as a right of use asset on the balance sheet on nonprofessional investors judgments.
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- Journal of Corporate Accounting & Finance (Wiley), 2023, v. 34, n. 3, p. 232, doi. 10.1002/jcaf.22623
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- Article
Accounting through the Eyes of a Witness, 1973–2022.
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- Accounting Historians Journal, 2023, v. 50, n. 1, p. 1, doi. 10.2308/AAHJ-2022-023
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- Article
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability.
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- Accounting Horizons, 2023, v. 37, n. 2, p. 133, doi. 10.2308/HORIZONS-2021-042
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- Article
Keeping up with the Changing World of Accounting.
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- Australian Accounting Review, 2023, v. 33, n. 2, p. 109, doi. 10.1111/auar.12405
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- Article
Internally generated brands: Nestlé's hidden assets<sup>*</sup>.
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- Journal of Applied Corporate Finance, 2023, v. 35, n. 3, p. 73, doi. 10.1111/jacf.12570
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Editorial.
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- Accounting History, 2023, v. 28, n. 2, p. 203, doi. 10.1177/10323732231171107
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- Article
Prevalence of Fisher's theory in mainstream accounting and economic research.
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- Accounting History, 2023, v. 28, n. 2, p. 312, doi. 10.1177/10323732221144799
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- Article
GERÇEĞE UYGUN DEĞER MUHASEBESİNDE DEĞER ÖLÇÜMÜ VE FİNANSAL TABLOLARA ETKİSİ.
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- Financial Analysis / Mali Cozum Dergisi, 2023, v. 33, n. 177, p. 643
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- Article
Simplification May Not be so Simple.
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- CPA Journal, 2023, v. 93, n. 3/4, p. 48
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- Article
Insights into Pushdown Accounting.
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- CPA Journal, 2023, v. 93, n. 3/4, p. 56
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- Article
The New Corporate Alternative Minimum Tax: Five Not-So-Obvious Rule Applications to Consider: Like it or not, the CAMT rules have unexpected applications and potentially problematic effects.
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- Tax Executive, 2023, v. 75, n. 2, p. 20
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- Article
Academic Research Briefs.
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- Value Examiner, 2023, p. 34
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- Article
Hedging Performance and Fair-Value Financial Reporting: Evidence from Bank Holding Companies.
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- Journal of Risk & Financial Management, 2023, v. 16, n. 2, p. 65, doi. 10.3390/jrfm16020065
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- Article
A Consistent Implementation of IFRS 13 and IAS 36 for Non-current Assets.
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- KnE Social Sciences, 2023, p. 271, doi. 10.18502/kss.v8i1.12651
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- Article
Equity Method Accounting.
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- CPA Journal, 2023, v. 93, n. 1/2, p. 58
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- Article
إمكانية اعتماد معيار IAS41 في قياس والكشف عن الأصول البيولوجية في العراق الوحدات الاقتصادية (دراسة تطبيقية في دواجن الريباس). وشركة الأعلاف).
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- Journal of Administration & Economics, 2023, n. 137, p. 175, doi. 10.31272/JAE.46.2023.137.13
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- Article
Asset Reclassifications and Bank Recapitalization During the Financial Crisis.
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- Management Science, 2023, v. 69, n. 1, p. 75, doi. 10.1287/mnsc.2022.4364
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- Article
Classification of Equity Instruments under IFRS 9: Determinants and Consequences.
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- Australian Accounting Review, 2022, v. 32, n. 4, p. 411, doi. 10.1111/auar.12381
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- Article
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition.
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- Accounting Review, 2022, v. 97, n. 7, p. 243, doi. 10.2308/TAR-2019-0444
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- Article
კრიპტოვალუტის აღრიცხვისა და ანგარიშგების აქტუალური საკითხები
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- Economics & Business (1987-5789), 2022, n. 4, p. 208
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- Article
Извеждане на Справедлива стойност на Материалните запаси под формата на материали, стоки и готова продукция.
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- Ikonomiceski I Socialni Alternativi, 2022, n. 4, p. 70, doi. 10.37075/ISA.2022.4.06
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- Article
The Effect of Regional Differences on the Value-Relevance Proposition for Intangible Assets.
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- International Journal of Finance & Banking Studies, 2022, v. 11, n. 4, p. 89, doi. 10.20525/ijfbs.v11i4.2348
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- Article
The Effect of Accrual Heterogeneity on Accrual Quality Inferences.
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- Accounting Review, 2022, v. 97, n. 5, p. 245, doi. 10.2308/TAR-2019-0200
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- Article
Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures.
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- Accounting Review, 2022, v. 97, n. 5, p. 301, doi. 10.2308/TAR-2018-0293
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- Article
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations.
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- Australian Accounting Review, 2022, v. 32, n. 3, p. 334, doi. 10.1111/auar.12368
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- Article
Does Accounting Measurement Influence Market Efficiency? A Laboratory Market Perspective.
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- Behavioral Research in Accounting, 2022, v. 34, n. 2, p. 1, doi. 10.2308/BRIA-2020-049
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- Article
OVERVIEW OF ASSESSMENT OF ENTERPRISE ASSETS ACCORDING TO NATIONAL ACCOUNTING STANDARDS IN THE CONTEXT OF SAFE RISKS.
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- Technology Audit & Production Reserves, 2022, v. 3, n. 4(65), p. 6, doi. 10.15587/2706-5448.2022.259664
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- Article
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting.
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- International Journal of Auditing, 2022, v. 26, n. 3, p. 354, doi. 10.1111/ijau.12285
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- Article
Fair Value Accounting for Property, Plant, and Equipment: Impact of IFRS 1 Adoption.
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- Journal of International Accounting Research, 2022, v. 21, n. 2, p. 83, doi. 10.2308/JIAR-2021-084
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- Article
The Impact of IFRS on the Use of Private Debt Covenants: International Evidence.
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- Journal of International Accounting Research, 2022, v. 21, n. 2, p. 125, doi. 10.2308/JIAR-2021-085
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Propozycja modeli rozliczania ujemnej wartości godziwej aktywów zorganizowanej części przedsiębiorstwa przy połączeniu jednostek według polskich regulacji rachunkowości.
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- Zeszyty Teoretyczne Rachunkowości, 2022, v. 46, n. 3, p. 217, doi. 10.5604/01.3001.0015.9605
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- Article
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2.
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- Abacus, 2022, v. 58, n. 2, p. 262, doi. 10.1111/abac.12262
- Publication type:
- Article
An Examination of the Impact of Control Risk, Negotiation, and Pricing Specialists in the Audit of Fair Value Measurements.
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- Journal of Accounting & Finance (2158-3625), 2022, v. 22, n. 4, p. 73, doi. 10.33423/jaf.v22i4.5454
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- Article
Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism.
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- Accounting, Economics & Law, 2022, v. 12, n. 2, p. 81, doi. 10.1515/ael-2021-0002
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- Article