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Fair Value Measurement in Financial Reporting

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References

2008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View317 cited
2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
2003FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM236 cited
2011In pursuit of legitimacy: A history behind fair value accounting140 cited
2009Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger130 cited
1994Rationality, institutions and decision making: Reflections on March and Olsen's rediscovering institutions90 cited
2007Harmonization, Comparability, and Fair Value Accounting74 cited
2011Effect of the global financial crisis on accounting convergence57 cited

Cited by

2018How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices26 cited
2017Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context26 cited
2019Accounting Policies, Accounting Estimates and Its Role in the Preparation of Fair Financial Statements in Digital Economy22 cited
2019The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy20 cited
2015On the audit of fair value measurements13 cited

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