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There are 19575 results for: content related to: Fair Value Accounting and Managers' Hedging Decisions

  1. Accounting Discretion and Fair Value Reporting: A Study of US Banks’ Fair Value Reporting of Mortgage-Backed-Securities

    Journal of Business Finance & Accounting

    Volume 39, Issue 5-6, June/July 2012, Pages: 531–566, Kang Cheng

    Version of Record online : 29 MAY 2012, DOI: 10.1111/j.1468-5957.2012.02288.x

  2. Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends

    Abacus

    Volume 50, Issue 3, September 2014, Pages: 341–367, Igor Goncharov and Sander van Triest

    Version of Record online : 16 SEP 2014, DOI: 10.1111/abac.12033

  3. Management Perceptions of Fair-Value Accounting for all Financial Instruments

    Australian Accounting Review

    Volume 11, Issue 24, July 2001, Pages: 62–72, Neil Fargher

    Version of Record online : 31 DEC 2008, DOI: 10.1111/j.1835-2561.2001.tb00188.x

  4. AN EPISTEMIC COMMUNITY AS INFLUENCER AND IMPLEMENTER IN LOCAL GOVERNMENT ACCOUNTING IN AUSTRALIA

    Financial Accountability & Management

    Volume 27, Issue 3, August 2011, Pages: 249–271, Helen Irvine, Kathie Cooper and Lee Moerman

    Version of Record online : 7 JUL 2011, DOI: 10.1111/j.1468-0408.2011.00524.x

  5. Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159

    Journal of Accounting Research

    Volume 54, Issue 4, September 2016, Pages: 1041–1076, PETER R. DEMERJIAN, JOHN DONOVAN and CHAD R. LARSON

    Version of Record online : 27 JUN 2016, DOI: 10.1111/1475-679X.12126

  6. Fair Value-related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis

    Journal of Business Finance & Accounting

    Volume 41, Issue 3-4, April/May 2014, Pages: 363–400, Jannis Bischof, Holger Daske and Christoph Sextroh

    Version of Record online : 10 APR 2014, DOI: 10.1111/jbfa.12063

  7. Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?

    Journal of Accounting Research

    Volume 54, Issue 1, March 2016, Pages: 235–274, BIQIN XIE

    Version of Record online : 12 JAN 2016, DOI: 10.1111/1475-679X.12103

  8. Banks’ Financial Reporting and Financial System Stability

    Journal of Accounting Research

    Volume 54, Issue 2, May 2016, Pages: 277–340, VIRAL V. ACHARYA and STEPHEN G. RYAN

    Version of Record online : 13 APR 2016, DOI: 10.1111/1475-679X.12114

  9. Auditors' Perceptions of Fair-Value Accounting: Developing Country Evidence

    International Journal of Auditing

    Volume 15, Issue 1, March 2011, Pages: 66–87, Jayanthi Kumarasiri and Richard Fisher

    Version of Record online : 7 DEC 2010, DOI: 10.1111/j.1099-1123.2010.00423.x

  10. Bank Failure, Mark-to-market and the Financial Crisis

    Abacus

    Volume 49, Issue 3, September 2013, Pages: 308–339, Amir Amel-Zadeh and Geoff Meeks

    Version of Record online : 20 SEP 2013, DOI: 10.1111/abac.12011

  11. Fair Value Accounting: Policy Issues Raised by the Credit Crunch

    Restoring Financial Stability: How to Repair a Failed System

    Viral V. Acharya, Matthew Richardson, Pages: 215–228, 2012

    Published Online : 9 JAN 2012, DOI: 10.1002/9781118258163.ch9

  12. Assessing the Impact of Fair-Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach

    Abacus

    Volume 47, Issue 1, March 2011, Pages: 61–84, GONZALO RODRÍGUEZ-PÉREZ, JOHN SLOF, MAGDA SOLÀ, MARGARITA TORRENT and IMMACULADA VILARDELL

    Version of Record online : 2 MAR 2011, DOI: 10.1111/j.1467-6281.2011.00331.x

  13. Fair Value Measurements of Control Premiums

    Accounting Perspectives

    Volume 13, Issue 3, September 2014, Pages: 173–188, Wessel M. Badenhorst

    Version of Record online : 19 SEP 2014, DOI: 10.1111/1911-3838.12030

  14. Value Relevance of Fair Values—Empirical Evidence of the Impact of Market Volatility

    Accounting Perspectives

    Volume 14, Issue 2, June 2015, Pages: 91–116, Xiaofei Song

    Version of Record online : 18 JUN 2015, DOI: 10.1111/1911-3838.12045

  15. Fair Value Accounting and the Financial Crisis: Messenger or Contributor?

    Accounting Perspectives

    Volume 8, Issue 3, August 2009, Pages: 189–213, Michel L. Magnan

    Version of Record online : 18 FEB 2010, DOI: 10.1506/ap.8.3.1

  16. The New Chinese Accounting Standards and Audit Report Lag

    International Journal of Auditing

    Volume 19, Issue 1, March 2015, Pages: 1–14, Ahsan Habib

    Version of Record online : 6 NOV 2014, DOI: 10.1111/ijau.12030

  17. Financial Instruments

    2014 Interpretation and Application of International Financial Reporting Standards

    Bruce Mackenzie, Tapiwa Njikizana, Danie Coetsee, Raymond Chamboko, Blaise Colyvas, Brandon Hanekom, Edwin Selbst, Pages: 609–710, 2014

    Published Online : 1 MAR 2014, DOI: 10.1002/9781118870372.ch24

  18. Information Risk and Fair Values: An Examination of Equity Betas

    Journal of Accounting Research

    Volume 49, Issue 4, September 2011, Pages: 1083–1122, EDWARD J. RIEDL and GEORGE SERAFEIM

    Version of Record online : 7 MAR 2011, DOI: 10.1111/j.1475-679X.2011.00408.x

  19. FAS 107: Changes occurring slowly in banks' fair value accounting

    Journal of Corporate Accounting & Finance

    Volume 5, Issue 3, Spring 1994, Pages: 367–380, Edward F. Smith

    Version of Record online : 31 AUG 2006, DOI: 10.1002/jcaf.3970050308

  20. The unstable core of global finance: Contingent valuation and governance of international accounting standards

    Regulation & Governance

    Volume 9, Issue 1, March 2015, Pages: 47–62, Daniel Mügge and Bart Stellinga

    Version of Record online : 5 MAR 2014, DOI: 10.1111/rego.12052