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Representing the market perspective: Fair value measurement for non-financial assets · Study

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ArticleRepresenting the market perspective: Fair value measurement for non-financial assets

Richard Barker2015

Article2015

Representing the market perspective: Fair value measurement for non-financial assets

Richard Barker · Sebastian Schulte

96 citations·0/0 files stored·Accounting Organizations and Society

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 96 citations exist upstream.

References

1967The Social Construction of Reality: A Treatise in the Sociology of Knowledge.2004Five Misunderstandings About Case-Study Research 1996The Use of Knowledge in Society 1979Cognition and Categorization 2018ON THE CONSTRUCTION OF A SOCIAL REALITY 1995The construction of social reality 1990Longitudinal Field Research on Change: Theory and Practice 2002Principles of Categorization

Cited by

2017What does materiality mean to integrated reporting preparers? An empirical exploration 2017The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters 2016Relative reliability and the recognisable firm: Calculating goodwill impairment value 2019The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework 2018An intellectual capital ontology in an integrated reporting context 2019The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9 2018The Visual and Material Dimensions of Legitimacy: Accounting and the Search for Socie-ties 2021Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020

Details

Year2015

Typearticle

Published2015-01-16

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations96

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.1016/j.aos.2014.12.004

openalex_workW2030401014

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