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SSRN eLibrary Search Results
JEL Code: M4
5,294,579 Total downloads
Showing Papers 7,701 - 7,750 of 13,026
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Incl. Electronic Paper Fairness as a Non-Monetary Performance Incentive
Theresa Libby
University of Waterloo - School of Accounting and Finance
Date Posted: December 02, 1996
Working Paper Series
331 downloads

Fair-Value Pension Accounting
Journal of Accounting and Economics, Forthcoming
 Rebecca N. Hann , Frank Heflin and K.R. Subramanyam
University of Maryland , Florida State University - College of Business and University of Southern California - Leventhal School of Accounting
Date Posted: April 02, 2007
Accepted Paper Series

Incl. Electronic Paper Fair-Value Pension Accounting
 Rebecca N. Hann , Frank Heflin and K.R. Subramanyam
University of Maryland , Florida State University - College of Business and University of Southern California - Leventhal School of Accounting
Date Posted: January 04, 2007
Working Paper Series
746 downloads

Incl. Electronic Paper Fair-Value Accounting: Defective Concepts, Wrong Methods and Serious Economic Consequences
 Yuan Mingzhe
Shandong University - Department of Accounting
Date Posted: May 11, 2010
Last Revised: May 31, 2010
Working Paper Series
397 downloads

Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments
Accounting Review, Forthcoming
 D. Eric Hirst , Patrick E. Hopkins and James Michael Wahlen
University of Texas at Austin , Indiana University and Indiana University Bloomington - Department of Accounting
Date Posted: October 17, 2003
Accepted Paper Series

Incl. Electronic Paper Fair Values, Comprehensive Income Reporting, and Bank Analysts' Risk and Valuation Judgments
 D. Eric Hirst , Patrick E. Hopkins and James Michael Wahlen
University of Texas at Austin , Indiana University and Indiana University Bloomington - Department of Accounting
Date Posted: June 15, 2001
Working Paper Series
2061 downloads

Incl. Electronic Paper Fair Value's Affect on Accounting's Ability to Predict Future Cash Flows: A Glance Back and a Look at the Potential Impact of Reaching the Goal
 Keji Chen , Gregory A. Sommers and Gary K. Taylor
University of Alabama - Culverhouse School of Accountancy , Southern Methodist University (SMU) - Edwin L. Cox School of Business and University of Alabama - Culverhouse College of Commerce & Business Administration
Date Posted: September 15, 2006
Working Paper Series
611 downloads

Incl. Electronic Paper Fair Value Reporting, Information Environment and Stock Price Synchronicity
 Mohamed A. Elbannan
Cairo University - Department of Accounting
Date Posted: May 04, 2012
Last Revised: March 26, 2013
Working Paper Series
12 downloads

Incl. Electronic Paper Fair Value Reclassifications of Financial Assets During the Financial Crisis
 Jannis Bischof , Ulf Brüggemann and Holger Daske
University of Mannheim , Humboldt University of Berlin - School of Business and Economics and University of Mannheim
Date Posted: June 23, 2010
Last Revised: August 04, 2011
Working Paper Series
1512 downloads

Fair Value or Cost Model? Drivers of Choice for IAS 40 in Real Estate Industry
European Accounting Review, Vol. 3, 2010
 Francesco Avallone and Alberto Quagli
Università degli Studi di Trento and University of Genoa - DITEA
Date Posted: September 03, 2008
Last Revised: September 05, 2011
Accepted Paper Series

Incl. Electronic Paper Fair Value Option for Liabilities and Information Asymmetry – Evidence on the Recognition of Credit Risk Changes Under IFRS
 Felix Schneider and Duc Hung Tran
University of Cologne - Department of Accounting and University of Cologne - Department of Accounting
Date Posted: June 26, 2012
Last Revised: October 31, 2012
Working Paper Series
237 downloads

Fair Value of Illiquid Secruties: Are We There Yet?
 Espen Robak
Pluris Valuation Advisors
Date Posted: May 28, 2009
Working Paper Series

Incl. Electronic Paper Fair Value Measurements and Audit Fees: Evidence from the Banking Industry
 Michael Ettredge , Yang Xu and Han Yi
University of Kansas - School of Business , University of Colorado Colorado Springs and Korea University
Date Posted: September 16, 2009
Last Revised: January 29, 2013
Working Paper Series
822 downloads

Incl. Electronic Paper Fair Value Measurement of Patented Technologies a Survey of German Certified Accountants
Journal of Law and Financial Management, Vol. 11, No. 1, June 2012, pp. 33-47
 Hannes Frey , Tim Alexander Herberger and Andreas Oehler
University of Bamberg , Bamberg University and Bamberg University
Date Posted: June 17, 2012
Accepted Paper Series
71 downloads

Fair Value Measurement for Private Equities: A Plus or a Minus for Stakeholders?
 Vera Palea and Renato Maino
University of Turin and affiliation not provided to SSRN
Date Posted: November 25, 2011
Working Paper Series

Incl. Electronic Paper Fair Value Measurement for Private Equities: A Plus or a Minus for Stakeholders?
CAREFIN Research Paper No. 01/2012
 Vera Palea and Renato Maino
University of Turin and affiliation not provided to SSRN
Date Posted: July 27, 2012
Last Revised: October 31, 2012
Working Paper Series
179 downloads

Incl. Electronic Paper Fair Value in Polish Commercial Bank Reporting
'PERFORMANCE MANAGEMENT: WHERE TO LOOK FOR COMPETITIVE ADVANTAGE?, Oeconomica Publishing House, University of Economics in Prague, 2011
 Renata Dylag and Barbara Kucharczyk
Kozminski University and affiliation not provided to SSRN
Date Posted: April 12, 2012
Accepted Paper Series
43 downloads

Incl. Electronic Paper Fair Value Hierarchy in Financial Instruments Disclosure - Is There Transparency for Investors? Evidence from the Banking Industry
Journal of Governance and Regulation, Vol. 1, No. 4, 2012
 Enrico Laghi , Sabrina Pucci , Marco Tutino and Michele Di Marcantonio
University of Rome I , University of Rome III , Roma Tre University - Department of Business Studies and University of Rome I
Date Posted: September 30, 2012
Last Revised: November 13, 2012
Accepted Paper Series
166 downloads

Incl. Electronic Paper Fair Value Gains and Losses in Derivatives and CEO Compensation
 Hariom Manchiraju , Susan Hamlen , William Kross and Inho Suk
Indian School of Business (ISB), Hyderabad , State University of New York (SUNY) - Accounting & Law , State University of New York at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Date Posted: July 25, 2011
Working Paper Series
84 downloads

Fair Value Disclosures for Investment Securities and Bank Equity: Evidence from SFAS No. 115
Journal of Accounting, Auditing & Finance, Vol 14, No 3 (New Series), Summer 1999
 Myung S. Park , Taewoo Park and Byung T. Ro
San Francisco State University , University of Maryland and Purdue University - Krannert School of Management
Date Posted: November 20, 1999
Accepted Paper Series

Fair Value Disclosures by Bank Holding Companies
 Elizabeth A. Eccher , K. Ramesh and S. Ramu Thiagarajan
Massachusetts Institute of Technology , Rice University and Mellon Capital Management Corporation
Date Posted: June 12, 1995
Working Paper Series

Incl. Electronic Paper Fair Value Disclosures Beyond SFAS 157’s Three-Level Estimates
 Beng Wee Goh , Jeffrey Ng and Kevin Ow Yong
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Date Posted: January 31, 2009
Last Revised: April 18, 2013
Working Paper Series
1679 downloads

Incl. Electronic Paper Fair Value Disclosure of the Publicly Traded Venture Capital Industry
 Keren Bar-Hava and Chana Esther Hertz
Hebrew University of Jerusalem - Jerusalem School of Business Administration and affiliation not provided to SSRN
Date Posted: July 20, 2012
Working Paper Series
67 downloads

Incl. Electronic Paper Fair Value as a Relevant Metric: A Theoretical Investigation
 Amy K. Choy
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: January 26, 2006
Working Paper Series
1277 downloads

Incl. Fee Electronic Paper Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View
Abacus, Vol. 44, No. 2, pp. 139-168, June 2008
 Geoffrey Whittington
University of Cambridge - Faculty of Economics and Politics
Date Posted: May 08, 2008
Accepted Paper Series
1 downloads

Fair Value and Stakeholder-Oriented Accounting Systems: Some Evidence from Italy
Corporate Ownership and Control, Vol. 4, pp. 127-138, Fall 2006
 Giovanni Melis , Andrea Melis and Alessandro Pili
University of Cagliari , University of Cagliari and University of Cagliari
Date Posted: October 17, 2006
Accepted Paper Series

Incl. Electronic Paper Fair Value and Audit Fees
 Igor Goncharov , Edward J. Riedl and Thorsten Sellhorn
WHU - Otto Beisheim School of Management , Boston University - School of Management and WHU - Otto Beisheim School of Management
Date Posted: June 03, 2011
Last Revised: July 02, 2012
Working Paper Series
505 downloads

Incl. Electronic Paper Fair Value Accounting: Villain or Innocent Victim - Exploring the Links Between Fair Value Accounting, Bank Regulatory Capital and the Recent Financial Crisis
FRB of Boston Quantitative Analysis Unit Working Paper No. 10-01
 Sanders Shaffer
Federal Reserve Bank of Boston
Date Posted: February 02, 2010
Working Paper Series
917 downloads

Incl. Electronic Paper Fair Value Accounting, Auditor Specialization, and Earnings Management: Evidence from the Banking Industry
 Brian Bratten , Monika Causholli and Linda A. Myers
University of Kentucky - Von Allmen School of Accountancy , University of Kentucky and University of Arkansas
Date Posted: September 24, 2012
Last Revised: April 05, 2013
Working Paper Series
227 downloads

Incl. Electronic Paper Fair Value Accounting Reforms in China: Towards an Accounting Movement Theory
 Songlan (Stella) Peng , Cameron Graham and Kathryn Bewley
York University , York University - Schulich School of Business and Ryerson University - Ted Rogers School of Management
Date Posted: March 08, 2013
Working Paper Series
49 downloads

Fair Value Accounting in the Agricultural Sector: Some Implications for International Accounting Harmonisation
European Accounting Review, Vol. 13, No. 4
 Charles Elad
Westminster Business School
Date Posted: October 05, 2004
Accepted Paper Series

Incl. Electronic Paper Fair Value Accounting in Banking – Issues in Convergence to IFRS
 Vighneswara Swamy and Sedidi Vijaya Lakshmi
IBS-Hyderabad and ICFAI Foundation for Higher Education (IFHE) - IBS, Hyderabad
Date Posted: August 29, 2012
Working Paper Series
129 downloads

Incl. Electronic Paper Fair Value Accounting for Sequential Stock Option Grants?
Research Paper Series Institute of Business Administration Faculty of Business and Economics University of Wuerzburg No. 2003-1
 Hansrudi Lenz and Stefan Winter
University of Wuerzburg - Business Administration & Economics and University of Bochum - Faculty of Economics
Date Posted: May 06, 2003
Working Paper Series
535 downloads

Fair Value Accounting for Property-Liability Insurers and Classification Decisions under FAS 115
Journal of Accounting, Auditing and Finance
 Norman H. Godwin , Kathy R. Petroni and James Michael Wahlen
Auburn University - College of Business , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University Bloomington - Department of Accounting
Date Posted: April 20, 1998
Accepted Paper Series

Incl. Electronic Paper Fair Value Accounting for Investment Properties Is on the Horizon: How Will it Affect REIT Bond Covenants?
 Craig Emrick
Moody's Investors Service
Date Posted: April 13, 2007
Working Paper Series
617 downloads

Incl. Electronic Paper Fair Value Accounting for Goodwill Under IFRS: An Exploratory Study of the Comparability in France, Germany, and the United Kingdom
 Mari Paananen
University of Hertfordshire
Date Posted: October 01, 2008
Working Paper Series
1057 downloads

Incl. Electronic Paper Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation
BIS Working Paper No. 209
Wayne R. Landsman
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: December 01, 2006
Working Paper Series
3088 downloads

Fair Value Accounting for Financial Instruments: Does it Improve the Association Between Bank Leverage and Credit Risk?
Accounting Review, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 121, Stanford Graduate School of Business Research Paper Series No 2107
 Elizabeth Blankespoor , Thomas J. Linsmeier , Kathy R. Petroni and Catherine Shakespeare
Stanford University - Graduate School of Business , Financial Accounting Standards Board , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of Michigan - Stephen M. Ross School of Business
Date Posted: March 07, 2010
Last Revised: May 01, 2013
Accepted Paper Series

Incl. Electronic Paper Fair Value Accounting and the Predictive Ability of Earnings: Evidence from the Banking Industry
 Brian Bratten , Monika Causholli and Urooj Khan
University of Kentucky - Von Allmen School of Accountancy , University of Kentucky and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: October 24, 2012
Working Paper Series
226 downloads

Incl. Electronic Paper Fair Value Accounting and Managers' Hedging Decisions
Journal of Accounting Research, Forthcoming
 Wei Chen , Hun-Tong Tan and Elaine Wang
University of New South Wales (UNSW) - School of Accounting , Nanyang Technological University (NTU) - Division of Accounting and University of Massachusetts Amherst
Date Posted: August 26, 2012
Accepted Paper Series
164 downloads

Incl. Electronic Paper Fair Value Accounting and Managerial Discretion
 Alistair Byrne , Iain Clacher , David Hillier and Allan Hodgson
University of Edinburgh - Business School , University of Leeds - Leeds University Business School (LUBS) , University of Strathclyde, Glasgow - Department of Accounting and Finance and University of Queensland - Faculty of Business, Economics and Law
Date Posted: March 06, 2008
Working Paper Series
1189 downloads

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits
Journal of Accounting & Economics (JAE), 2009
 Patricia M. Dechow , Linda A. Myers and Catherine Shakespeare
University of California, Berkeley - Haas School of Business , University of Arkansas and University of Michigan - Stephen M. Ross School of Business
Date Posted: November 05, 2009
Accepted Paper Series

Incl. Electronic Paper Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits
 Patricia M. Dechow , Linda A. Myers and Catherine Shakespeare
University of California, Berkeley - Haas School of Business , University of Arkansas and University of Michigan - Stephen M. Ross School of Business
Date Posted: September 17, 2004
Last Revised: March 15, 2009
Working Paper Series
2474 downloads

Incl. Electronic Paper Fair Value Accounting and Financial Stability
Chicago GSB Research Paper No. 08-15
 Guillaume Plantin , Haresh Sapra and Hyun Song Shin
University of Toulouse 1 - Toulouse School of Economics (TSE) , University of Chicago - Booth School of Business and Princeton University - Department of Economics
Date Posted: September 30, 2008
Working Paper Series
2967 downloads

Incl. Electronic Paper Fair Value Accounting and Financial Stability
ECB Occasional Paper No. 13
 Andrea Enria , Lorenzo Cappiello , Frank Dierick , Sergio Grittini , Andrew Haralambous , Angela Maddaloni , Philippe A.M. Molitor , Fatima Pires and Paolo Poloni
EBS , European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank (ECB) and European Central Bank (ECB)
Date Posted: November 18, 2005
Working Paper Series
3134 downloads

Incl. Electronic Paper Fair Value Accounting
CIRANO - Scientific Publications 2009s-47
 Michel Magnan and Daniel B. Thornton
Concordia University - Department of Accountancy and Queen's University
Date Posted: January 18, 2010
Last Revised: June 16, 2010
Working Paper Series
11 downloads

Incl. Electronic Paper Fair Valuation of Italian Participating Life Insurance Policies
 Alberto Floreani
Catholic University of the Sacred Heart of Milan - Department of Economics and Business Administration
Date Posted: April 21, 2008
Working Paper Series
165 downloads

Incl. Electronic Paper Fair Market Value Estimation for a Barter Transaction
 Benzion Barlev and Joseph Tzur
Hebrew University of Jerusalem - Jerusalem School of Business Administration and Ono Academic College
Date Posted: December 03, 2012
Working Paper Series
29 downloads

Incl. Electronic Paper Fair Disclosure and Investor Asymmetric Awareness in Stock Markets
 Zhen Liu
State University of New York at Buffalo
Date Posted: March 13, 2009
Working Paper Series
124 downloads

Incl. Electronic Paper Fair Disclosure and Investor Asymmetric Awareness in Stock Markets
 Zhen Liu
State University of New York at Buffalo
Date Posted: November 28, 2006
Last Revised: March 13, 2009
Working Paper Series
152 downloads


 

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