Fair Value Accounting - Articles - Scientific Research Publishing

The Role of Fair Value Accounting for Investment in Securities: Evidences from the Chinese Stock Exchanged Market (Articles)

Li Jing, ParkSang Kyu

iBusiness Vol.2 No.4, December 30, 2010

DOI: 10.4236/ib.2010.24054 8,469 Downloads 15,419 Views Citations
The Rent-Seeking Behavior of the Fair Value under the New Accounting Standards— Based on the Theory of Accounting for Rent-Seeking (Articles)

Xing Liu, Shasha Cao

American Journal of Industrial and Business Management Vol.6 No.2, February 18, 2016

DOI: 10.4236/ajibm.2016.62009 4,540 Downloads 6,146 Views Citations
Accounting for Derivative Instruments and Hedging Activities (Articles)

Veliota Drakopoulou

Journal of Financial Risk Management Vol.3 No.4, November 13, 2014

DOI: 10.4236/jfrm.2014.34013 5,819 Downloads 9,414 Views Citations
Want More Precise Private Equity Valuations? DLOM Inclusion Provides Good Answer (Articles)

Finn Schøler

Journal of Mathematical Finance Vol.15 No.2, March 21, 2025

DOI: 10.4236/jmf.2025.152008 303 Downloads 1,803 Views Citations
Fair Value and Volatility in the Cases of Assets Securitization, Derivative Hedging and Loan Loss Provisioning (Articles)

Lan Sun

Theoretical Economics Letters Vol.5 No.5, October 27, 2015

DOI: 10.4236/tel.2015.55078 7,544 Downloads 9,407 Views Citations
Comparative Analysis between the Value of Biological Assets and Agricultural Products, Using Market Approaches and Income Approaches in the Post PSAK 69 Agriculture at Palm Oil Plantation (Articles)

Hery Sanukri Munte, Khaira Amalia Fachrudin, Rina Br Bukit

Open Journal of Business and Management Vol.7 No.3, May 24, 2019

DOI: 10.4236/ojbm.2019.73079 1,323 Downloads 3,453 Views Citations
The Accounting Analysis of the Intangible Cultural Heritage Enterprises’ Brand Value—Take the Chinese Medicine Industry as an Example (Articles)

Biyun Lin

American Journal of Industrial and Business Management Vol.8 No.7, July 24, 2018

DOI: 10.4236/ajibm.2018.87115 1,395 Downloads 3,195 Views Citations
Management Accounting Literature Review—Based on the Development of Management Accounting Research in 2015-2017 (Articles)

Darong Jiang

Modern Economy Vol.10 No.12, December 6, 2019

DOI: 10.4236/me.2019.1012145 5,947 Downloads 10,214 Views Citations
A New Method of Measuring Human Resource Output Value: An Analysis Based on New Understanding of Value Chain (Articles)

Yuewu Wang, Sichao Wang, Lily Wang

Journal of Human Resource and Sustainability Studies Vol.9 No.4, November 18, 2021

DOI: 10.4236/jhrss.2021.94034 550 Downloads 2,886 Views Citations
Fair Value and Its Economic Consequence on the Volatility Measures of Earnings, Stock Price and Government Debt Yield (Articles)

Lan Sun

Theoretical Economics Letters Vol.4 No.9, December 22, 2014

DOI: 10.4236/tel.2014.49114 10,209 Downloads 12,878 Views Citations
Optimal Decision of Different Fair Reference Points in Supply Chain under “Farmer-Supermarket Direct-Purchase” Mode (Articles)

Yanhong Qin, Hong Le

Open Access Library Journal Vol.6 No.5, May 24, 2019

DOI: 10.4236/oalib.1105457 607 Downloads 1,486 Views Citations
Will the Change from Four to Three Classifications of Financial Assets Lead to a Substitution of Accrual Earnings Management for Real Earnings Management? (Articles)

Congyue Luo

Open Journal of Accounting Vol.11 No.1, December 23, 2021

DOI: 10.4236/ojacct.2022.111001 456 Downloads 1,785 Views Citations
Production Globalization or Localization? (Articles)

Shun Xiao

Modern Economy Vol.9 No.3, March 28, 2018

DOI: 10.4236/me.2018.93037 1,256 Downloads 2,920 Views Citations
Research on Management Accounting Practice: A Network Teaching Model Guided by Practical Simulation (Articles)

Zhuowen Huang, Ya Liu

Modern Economy Vol.11 No.1, January 17, 2020

DOI: 10.4236/me.2020.111009 856 Downloads 2,185 Views Citations
Accounting Information and Value Relevance: A Quinquennial Comparison of Pre- and Post-IFRS Adoption of Listed Firms in Nigeria and South Africa (Articles)

Enaibre Felix Ighosewe

Modern Economy Vol.13 No.7, July 28, 2022

DOI: 10.4236/me.2022.137053 447 Downloads 1,997 Views Citations
A Proposal for a Nominative Fair Use Provision in Chinese Trademark Law (Articles)

Zilimila Ainiwaer

Chinese Studies Vol.10 No.1, February 1, 2021

DOI: 10.4236/chnstd.2021.101002 793 Downloads 2,100 Views Citations
Tutorial Accounting Fundamentals: A New Look of British and American Accounting System (Articles)

Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah

Open Journal of Accounting Vol.2 No.1, January 30, 2013

DOI: 10.4236/ojacct.2013.21004 8,767 Downloads 15,676 Views Citations
Use of Video Clips in a Virtual Learning Environment of Accounting Information Systems Class—A Case Study (Articles)

Baozhou Lu, Liang Song

Open Journal of Accounting Vol.2 No.4, October 21, 2013

DOI: 10.4236/ojacct.2013.24015 7,876 Downloads 11,486 Views Citations
An Analysis of the Attribute of Accounting Discipline from the Historical Process of Accounting Development (Articles)

Wei Cong

iBusiness Vol.5 No.3B, November 8, 2013

DOI: 10.4236/ib.2013.53B027 6,190 Downloads 8,941 Views Citations
Accounting Ethics and Quality of Financial Reporting: A Case of District Local Governments in Northern Uganda (Articles)

Oweka Simon, Sister Stella Kanyunyuzi

Open Journal of Business and Management Vol.13 No.4, July 9, 2025

DOI: 10.4236/ojbm.2025.134137 285 Downloads 2,094 Views Citations

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