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There are 14247 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

    Article first published online : 29 MAY 2012, DOI: 10.1111/j.1468-5957.2012.02288.x

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

    Accounting Perspectives

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

    Article first published online : 18 FEB 2010, DOI: 10.1506/ap.8.3.1

  3. 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

    Article first published online : 10 APR 2014, DOI: 10.1111/jbfa.12063

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

    Australian Accounting Review

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

    Article first published online : 31 DEC 2008, DOI: 10.1111/j.1835-2561.2001.tb00188.x

  5. 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

    Article first published online : 7 DEC 2010, DOI: 10.1111/j.1099-1123.2010.00423.x

  6. 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

    Article first published online : 16 SEP 2014, DOI: 10.1111/abac.12033

  7. Fair Value Accounting and Stewardship

    Accounting Perspectives

    Volume 9, Issue 4, December 2010, Pages: 253–269, A. Rashad Abdel-Khalik

    Article first published online : 10 FEB 2011, DOI: 10.1111/j.1911-3838.2010.00013.x

  8. The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions

    Journal of Accounting Research

    Volume 52, Issue 5, December 2014, Pages: 1165–1193, JEREMY B. GRIFFIN

    Article first published online : 26 AUG 2014, DOI: 10.1111/1475-679X.12059

  9. Fair Value Measurements of Control Premiums

    Accounting Perspectives

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

    Article first published online : 19 SEP 2014, DOI: 10.1111/1911-3838.12030

  10. You have free access to this content
    Afterword: Current Debates on Accounting Issues

    Accounting Ethics, Second Edition

    Ronald Duska, Brenda Shay Duska, Julie Ragatz, Pages: 185–216, 2011

    Published Online : 20 APR 2011, DOI: 10.1002/9781444395907.after

  11. 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

    Article first published online : 2 MAR 2011, DOI: 10.1111/j.1467-6281.2011.00331.x

  12. 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

    Article first published online : 7 JUL 2011, DOI: 10.1111/j.1468-0408.2011.00524.x

  13. A Review of the Role of Financial Reporting in the Global Financial Crisis

    Australian Accounting Review

    Volume 22, Issue 1, March 2012, Pages: 1–14, Matt Pinnuck

    Article first published online : 6 MAR 2012, DOI: 10.1111/j.1835-2561.2011.00155.x

  14. 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

    Article first published online : 20 SEP 2013, DOI: 10.1111/abac.12011

  15. CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation

    Journal of Accounting Research

    Volume 51, Issue 4, September 2013, Pages: 819–854, RON SHALEV, IVY XIYING ZHANG and YONG ZHANG

    Article first published online : 26 APR 2013, DOI: 10.1111/1475-679X.12015

  16. 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

  17. When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements

    Journal of Business Finance & Accounting

    Volume 37, Issue 9-10, November/December 2010, Pages: 1027–1056, Linda Hughen

    Article first published online : 16 AUG 2010, DOI: 10.1111/j.1468-5957.2010.02216.x

  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

    Article first published online : 7 MAR 2011, DOI: 10.1111/j.1475-679X.2011.00408.x

  19. 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

  20. The Role of Fair Value Accounting in Promoting Government Accountability

    Abacus

    Volume 48, Issue 3, September 2012, Pages: 348–386, Manuel Pedro Rodríguez Bolívar and Andrés Navarro Galera

    Article first published online : 29 JAN 2012, DOI: 10.1111/j.1467-6281.2011.00352.x