The effects of the fair value option under IAS 40 on the volatility of earnings

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

43 p | 66 | 5

The Pure Logic of Accounting: A Critique of the Fair Value Revolution

49 p | 53 | 4

FAIR AND ACCURATE CREDIT TRANSACTIONS ACT OF 2003

62 p | 53 | 3

Are the recent restatements of financial institutions 10K’s due to the perceived earning volatility caused by SFAS 161

16 p | 21 | 1

Management of abnormal accounting accruals through the regulatory approach of credit risk: Evidence in the Mena countries' banks before and after the Arab spring revolution

14 p | 44 | 0

A research on the impact of reducing value-added tax on the private economy in Vietnam from the perspective of equity - efficiency - feasibility

10 p | 1 | 0