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1
Assessing banks’ resilience: a complementary approach to stress testing using fair values from banks’ financial statements
Assessing banks’ resilience: a complementary approach to stress testing using fair values from banks’ financial statements
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Assessing banks’ resilience: a complementary approach to stress testing using fair values from banks’ financial statements

2022 The Authors. Journal of Business Finance & Accounting published by John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made. http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12663

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2
Auditor Mindsets and Audits of Complex Estimates
Auditor Mindsets and Audits of Complex Estimates
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Auditor Mindsets and Audits of Complex Estimates

Journal of accounting research, 2015-03, Vol.53 (1), p.49-77 [Peer Reviewed Journal]

2015 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2014 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12066 ;CODEN: JACRBR

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3
Heritage reporting by the Australian public sector: Possibilities from the concepts of new public governance
Heritage reporting by the Australian public sector: Possibilities from the concepts of new public governance
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Heritage reporting by the Australian public sector: Possibilities from the concepts of new public governance

Accounting, auditing, & accountability, 2019-05, Vol.32 (2), p.612-631 [Peer Reviewed Journal]

ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-03-2015-2008

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4
Does fair value accounting for non-financial assets pass the market test?
Does fair value accounting for non-financial assets pass the market test?
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Does fair value accounting for non-financial assets pass the market test?

Review of accounting studies, 2013-09, Vol.18 (3), p.734-775 [Peer Reviewed Journal]

Springer Science+Business Media New York 2013 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-013-9232-0

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5
The Effect of Fair Value Method Adoption: Evidence from Real Estate Firms in the EU
The Effect of Fair Value Method Adoption: Evidence from Real Estate Firms in the EU
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The Effect of Fair Value Method Adoption: Evidence from Real Estate Firms in the EU

The journal of real estate finance and economics, 2020-02, Vol.60 (1-2), p.205-237 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2019 ;The Journal of Real Estate Finance and Economics is a copyright of Springer, (2019). All Rights Reserved. ;ISSN: 0895-5638 ;EISSN: 1573-045X ;DOI: 10.1007/s11146-019-09721-z

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6
ASSESSMENT OF THE APPLICATION OF IFRS 9 REQUIREMENTS BY SOUTH AFRICAN STATE-OWNED ENTITIES
ASSESSMENT OF THE APPLICATION OF IFRS 9 REQUIREMENTS BY SOUTH AFRICAN STATE-OWNED ENTITIES
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ASSESSMENT OF THE APPLICATION OF IFRS 9 REQUIREMENTS BY SOUTH AFRICAN STATE-OWNED ENTITIES

Eurasian journal of economics and finance, 2023-01, Vol.11 (3/4), p.121-130

2023. This work is published under https://creativecommons.org/licenses/by/4.0/ (the“License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2148-0192

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7
Disclosure by Venture Capital Funds Formed Under Investment Partnership Agreement
Disclosure by Venture Capital Funds Formed Under Investment Partnership Agreement
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Disclosure by Venture Capital Funds Formed Under Investment Partnership Agreement

Finansovyj žurnal (Online), 2022-04, Vol.14 (No. 2), p.113-129 [Peer Reviewed Journal]

ISSN: 2075-1990 ;EISSN: 2658-5332 ;DOI: 10.31107/2075-1990-2022-2-113-129

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8
Reporting and Disclosure of Investments in Sustainable Development
Reporting and Disclosure of Investments in Sustainable Development
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Reporting and Disclosure of Investments in Sustainable Development

Sustainability, 2021-01, Vol.13 (2), p.908 [Peer Reviewed Journal]

2021. This work is licensed under http://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su13020908

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9
Convergence to IFRS in Romania – Score per Minute
Convergence to IFRS in Romania – Score per Minute
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Convergence to IFRS in Romania – Score per Minute

Audit financiar (Bucharest, Romania ), 2021-05, Vol.19 (162), p.373-383 [Peer Reviewed Journal]

ISSN: 1583-5812 ;EISSN: 1844-8801 ;DOI: 10.20869/AUDITF/2021/162/013

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10
The localised accounting environment in the implementation of fair value accounting in Indonesia
The localised accounting environment in the implementation of fair value accounting in Indonesia
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The localised accounting environment in the implementation of fair value accounting in Indonesia

Qualitative research in accounting and management, 2022-07, Vol.19 (4), p.416-440 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1176-6093 ;EISSN: 1758-7654 ;DOI: 10.1108/QRAM-08-2020-0126

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11
The impact of accounting standards on hedging decisions
The impact of accounting standards on hedging decisions
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The impact of accounting standards on hedging decisions

Accounting, auditing, & accountability, 2018-01, Vol.31 (1), p.193-213 [Peer Reviewed Journal]

Emerald Publishing Limited ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-03-2016-2448

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12
Did Fair-Value Accounting Contribute to the Financial Crisis?
Did Fair-Value Accounting Contribute to the Financial Crisis?
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Did Fair-Value Accounting Contribute to the Financial Crisis?

The Journal of economic perspectives, 2010-01, Vol.24 (1), p.93-118 [Peer Reviewed Journal]

Copyright © 2010 American Economic Association ;Copyright American Economic Association Winter 2010 ;ISSN: 0895-3309 ;EISSN: 1944-7965 ;DOI: 10.1257/jep.24.1.93

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13
The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy
The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy
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The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy

Journal of applied accounting research, 2020-09, Vol.21 (3), p.415-436 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-05-2018-0069

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14
The impact of the institutional environment on the value relevance of fair values
The impact of the institutional environment on the value relevance of fair values
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The impact of the institutional environment on the value relevance of fair values

Review of accounting studies, 2017-03, Vol.22 (1), p.392-429 [Peer Reviewed Journal]

Springer Science+Business Media New York 2016 ;Review of Accounting Studies is a copyright of Springer, 2017. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9378-7

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15
Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
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Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

The Accounting review, 2010-07, Vol.85 (4), p.1375-1410 [Peer Reviewed Journal]

2010 American Accounting Association ;Copyright American Accounting Association Jul 2010 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2010.85.4.1375 ;CODEN: ACRVAS

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16
International Financial Reporting Standards (IFRS): pros and cons for investors
International Financial Reporting Standards (IFRS): pros and cons for investors
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International Financial Reporting Standards (IFRS): pros and cons for investors

Accounting and business research, , Vol.36 (sup1), p.5-27 [Peer Reviewed Journal]

Copyright Taylor & Francis Group, LLC 2006 ;Copyright Taylor & Francis Ltd. 2006 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2006.9730040

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17
Preventing Disclosure-Induced Moral Licensing: Evidence from the Boardroom
Preventing Disclosure-Induced Moral Licensing: Evidence from the Boardroom
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Preventing Disclosure-Induced Moral Licensing: Evidence from the Boardroom

Journal of business ethics, 2023-11, Vol.187 (4), p.841-857 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Nature B.V. 2022. Springer Nature or its licensor holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-022-05226-7

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18
Fair value accounting implementation challenges in South Africa
Fair value accounting implementation challenges in South Africa
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Fair value accounting implementation challenges in South Africa

Journal of accounting in emerging economies, 2021-03, Vol.11 (2), p.216-246 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 2042-1168 ;EISSN: 2042-1176 ;DOI: 10.1108/JAEE-01-2020-0013

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19
CFO attributes and accounting conservatism: evidence from Malaysia
CFO attributes and accounting conservatism: evidence from Malaysia
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CFO attributes and accounting conservatism: evidence from Malaysia

Pacific accounting review, 2021-08, Vol.33 (4), p.525-548 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0114-0582 ;EISSN: 2041-5494 ;DOI: 10.1108/PAR-07-2020-0088

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20
Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing
Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing
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Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing

Managerial auditing journal, 2022-09, Vol.37 (7), p.819-849 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-07-2021-3263

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