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109.857  Articles
1 of 10.987 pages  |  10  records  |  more records»
Fair value is one of an important measurement since the diffusion of International Financial Reporting Standards around the world. Studies of manager opportunistic behaviors through fair value numbers in developing countries have been overlooked. This stu... see more

This study examines the impact of managerial ability and earnings management on fair value accounting. It also examines debt policy as a moderator in the relationship between the tested variables. The data was a panel data collected from infrastructure, u... see more

This study examined fair value measurement and firm performance of quoted manufacturing companies in Nigeria. The study used data from thirty-one (31) selected quoted manufacturing companies in Nigeria for a period of 16 years that were split into eight (... see more

This study examines the impact of managerial ability and earnings management on fair value accounting. It also examines debt policy as a moderator in the relationship between the tested variables. The data was a panel data collected from infrastructure, u... see more

I review  almost exclusively the empirical research on relevance and reliability of fair value. The purpose of this reiew is to produce pedagogically valuable and give an evaluation whether the count that is really that fair value is less reliable as... see more

Research aims: The aim of the study was to determine whether fair value adjustments to investment property affect the profitability ratios of listed companies. Design/Methodology/Approach: To investigate the problem, a brief literature overview of perform... see more

Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterprise... see more

This research commentary reviews our exploratory study of the incorporation of fair labor practices into the business models of values-based agrifood supply chains (VBSCs) studied in the USDA-sponsored “agriculture-of-the-middle” (AOTM) regional research ... see more

Accounting information is one of many informations that is used in making decisions by investors. Accounting information has value relevance when the information raises investor reactions, meaning that the information is used for decision making that affe... see more

1 of 10.987 pages  |  10  records  |  more records»