Fair Value Hierarchy Measurement - Articles - Scientific Research Publishing

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 458 Downloads 1,793 Views Citations
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 8,475 Downloads 15,435 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 6,180 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 1,820 Views Citations
The Pathology of the Hindrance Factors Impeding the Application of Value Engineering in the Construction Industry in Iran and Ranking Them by Use of Analytical Hierarchy Process (Articles)

Ebrahim Kalani, Reza Baradaran Kazem-Zadeh, Ehsan Kamrani

Journal of Human Resource and Sustainability Studies Vol.5 No.1, March 14, 2017

DOI: 10.4236/jhrss.2017.51006 1,843 Downloads 3,804 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 7,545 Downloads 9,414 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 3,467 Views Citations
Weak Values Influenced by Environment (Articles)

Masashi Ban

Journal of Modern Physics Vol.4 No.11A, November 19, 2013

DOI: 10.4236/jmp.2013.411A1001 4,355 Downloads 6,602 Views Citations
This article belongs to the Special Issue on Advances in Quantum Physics
Measuring Service Value Based on Service Semantics (Articles)

Chao Ma, Zhongjie Wang, Xiaofei Xu, Qian Wu

Journal of Service Science and Management Vol.6 No.1, March 25, 2013

DOI: 10.4236/jssm.2013.61007 5,137 Downloads 8,279 Views Citations
EVA as Superior Performance Measurement Tool (Articles)

Abdullah Al Mamun, Harry Entebang, Shazali Abu Mansor

Modern Economy Vol.3 No.3, May 22, 2012

DOI: 10.4236/me.2012.33041 16,790 Downloads 28,088 Views Citations
Divergence between Value Stream Mapping Western Understanding and Material and Information Flow Chart Principles: A Japanese Automotive Supplier’s Perspective (Articles)

Zuhara Chavez, Takefumi Mokudai, Michiru Uyama

Journal of Service Science and Management Vol.11 No.2, April 26, 2018

DOI: 10.4236/jssm.2018.112016 1,443 Downloads 6,190 Views Citations
The Multiplicative Analytic Hierarchy Process (MIAHP) as a Quality Criterion Determining the Technological Value of the Egyptian Cotton Varieties (Articles)

Khaled M. Hussein, AbdElbaset A. Hassan, Mostafa M. Kamal

American Journal of Plant Sciences Vol.1 No.2, December 30, 2010

DOI: 10.4236/ajps.2010.12014 6,329 Downloads 11,785 Views Citations
Preliminary Analysis of Smart Grid Risk Index System and Evaluation Methods (Articles)

Ruihua Liu

Energy and Power Engineering Vol.5 No.4B, November 11, 2013

DOI: 10.4236/epe.2013.54B155 4,597 Downloads 6,054 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 10,212 Downloads 12,893 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 1,489 Views Citations
A New Offer of Approach of Motivation Factors Measurement (Articles)

Nargiz E. Samadova, Rustam B. Rustamov

Open Access Library Journal Vol.2 No.6, June 19, 2015

DOI: 10.4236/oalib.1101607 1,007 Downloads 2,187 Views Citations
Measuring the Sustainability of Cities in Turkey with the Analytic Hierarchy Process (Articles)

Yağmur Kara

Open Journal of Social Sciences Vol.7 No.4, April 25, 2019

DOI: 10.4236/jss.2019.74025 1,554 Downloads 3,782 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 5,827 Downloads 9,427 Views Citations
Study of Core Competence of Logistics Cluster: The Integration and the Extension of Value Chain (Articles)

Shuang Wang

American Journal of Industrial and Business Management Vol.5 No.1, January 21, 2015

DOI: 10.4236/ajibm.2015.51003 4,908 Downloads 6,565 Views Citations
Estimation of Conditional Weighted Expected Shortfall under Adjusted Extreme Quantile Autoregression (Articles)

Martin M. Kithinji, Peter N. Mwita, Ananda O. Kube

Journal of Mathematical Finance Vol.11 No.3, July 14, 2021

DOI: 10.4236/jmf.2021.113021 360 Downloads 1,310 Views Citations

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