The shortcomings of fair-value accounting described in SFAS 157
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- repec:eee:jocaae:v:9:y:2013:i:2:p:221-236 is not listed on IDEAS
- Gin Chong & Henry Huang & Yi Zhang, 2012. "Do US commercial banks use FAS 157 to manage earnings?," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 20(1), pages 78-93, February.
- Cédric Lesage & Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2009.
"An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments,"
- Yuan Ding & Thomas Jeanjean & Cédric Lesage & Hervé Stolowy, 2009. "An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments," Post-Print halshs-00458950, HAL.
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- Russell Craig & Wally Smieliauskas & Joel Amernic, 2014. "Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework," Australian Accounting Review, CPA Australia, vol. 24(3), pages 200-206, September.
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- Ray Ball & Xi Li & Lakshmanan Shivakumar, 2015. "Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption," Journal of Accounting Research, Wiley Blackwell, vol. 53(5), pages 915-963, December.
- Saher Aqel, 2012. "The IASB and FASB Convergence Process: Current Developments," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 83-105, April.
- Yuan Mingzhe & Liu Huifeng, 2011. "The Economic Consequences of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-44, April.
- Gaia Melloni & Riccardo Stacchezzini & Alessandro Lai, 2016. "The tone of business model disclosure: an impression management analysis of the integrated reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(2), pages 295-320, June.
- TOTH Kornel & HERCZEG Adrienn, 2015. "The Effect Of Globalization On Frameworks And Concepts In Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 968-975, July.
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- repec:eee:jocaae:v:11:y:2015:i:1:p:31-45 is not listed on IDEAS
- William L. Smith & David M. Boje & Kevin D. Melendrez, 2010. "The financial crisis and mark-to-market accounting: An analysis of cascading media rhetoric and storytelling," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(3), pages 281-303, August.
- Vighneswara Swamy & Vijayalakshmi, 2012.
"Fair value accounting in banking - issues in convergence to IFRS,"
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- Swamy, Vighneswara, 2010. "Fair value accounting in banking - Issues in convergence to IFRS," MPRA Paper 40881, University Library of Munich, Germany.
- Swamy, Vighneswara & S, Vijayalakshmi, 2012. "Fair Value Accounting in Banking – Issues in Convergence to IFRS," MPRA Paper 47514, University Library of Munich, Germany.
- Blanca Iris Vega Castro & Pedro González Cerrud, 2016. "Professional judgment in selecting the hierarchy of fair value in Latin American companies," Contaduría y Administración, Accounting and Management, vol. 61(3), pages 441-455, Julio-Sep.
- Arber H. Hoti & Elvira K. Hoti, 2012. "Reliability of Level Three Valuations and Credit Crisis," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 1(1), pages 5-13, March.
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"The crisis of fair-value accounting: Making sense of the recent debate,"
Accounting, Organizations and Society,
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- Laux, Christian & Leuz, Christian, 2009. "The crisis of fair value accounting: Making sense of the recent debate," CFS Working Paper Series 2009/09, Center for Financial Studies (CFS).
- Palea, Vera, 2013. "Fair Value Accounting and Its Usefulness to Financial Statement Users," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201327, University of Turin.
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- Masaki Kusano, 2012. "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 139-152, December.
- Palea, Vera, 2015. "Journal Rankings and the Sustainability of Diversity in Accounting Research," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201546, University of Turin.
- Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & GermÃ¡n LÃ³pez-Espinosa, 2012. "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers 05/12, School of Economics and Business Administration, University of Navarra.
- Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
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