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Accounting and Business Research Volume 37, 2007 - Issue sup1: Special Issue: International Accounting Policy Forum
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Articles

Standard-setting measurement issues and the relevance of research

Mary E. Barth Graduate School of Business, Stanford University; International Accounting Standards Board, E-mail: [email protected]
Pages 7-15 | Published online: 28 Feb 2012

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Erlend Kvaal, Edgar Löw, Zoltán Novotny-Farkas, Argyro Panaretou, Annelies Renders & Peter Sampers. (2023) Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research. Accounting in Europe 0:0, pages 1-22.
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Omiros Georgiou, Elisavet Mantzari & Julia Mundy. (2021) Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts. Accounting and Business Research 51:4, pages 307-346.
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Daniël Coetsee. (2021) The underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective. South African Journal of Accounting Research 35:1, pages 20-41.
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Thorsten Sellhorn & Christian Stier. (2019) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. European Accounting Review 28:3, pages 573-603.
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Alexandros Sikalidis & Stergios Leventis. (2017) The Impact of Unrealized Fair Value Adjustments on Dividend Policy. European Accounting Review 26:2, pages 283-310.
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Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
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Sylvain Durocher & Yves Gendron. (2014) Epistemic commitment and cognitive disunity toward fair-value accounting. Accounting and Business Research 44:6, pages 630-655.
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Igor Goncharov & Sander van Triest. (2011) Do fair value adjustments influence dividend policy?. Accounting and Business Research 41:1, pages 51-68.
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Michael Power. (2010) Fair value accounting, financial economics and the transformation of reliability. Accounting and Business Research 40:3, pages 197-210.
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Michel L. Magnan. (2010) Fair Value Accounting and the Financial Crisis: Messenger or Contributor?*. Accounting Perspectives 8:3, pages 189-213.
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