Fair value accounting: implications for users of financial statements
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Frankfurt am Main [u.a.]
Lang
2012
|
| Series: | Münsteraner Schriften zur internationalen Unternehmensrechnung
7 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Item Description: | Literaturverz. S. 259 - 289 |
| Physical Description: | XXIX, 289 S. graph. Darst. |
| ISBN: | 9783631633113 |
Staff View
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV040305175 | ||
| 003 | DE-604 | ||
| 005 | 20120925 | ||
| 007 | t | ||
| 008 | 120711s2012 d||| m||| 00||| eng d | ||
| 020 | |a 9783631633113 |9 978-3-631-63311-3 | ||
| 035 | |a (OCoLC)794535425 | ||
| 035 | |a (DE-599)DNB1021831581 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-355 |a DE-473 |a DE-12 |a DE-945 |a DE-188 |a DE-N2 |a DE-703 |a DE-706 |a DE-19 |a DE-739 |a DE-M382 | ||
| 082 | 0 | |a 658.15 |2 22//ger | |
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 084 | |a QP 824 |0 (DE-625)141947: |2 rvk | ||
| 100 | 1 | |a Bachert, Kristian |d 1983- |e Verfasser |0 (DE-588)1022222872 |4 aut | |
| 245 | 1 | 0 | |a Fair value accounting |b implications for users of financial statements |c Kristian Bachert |
| 264 | 1 | |a Frankfurt am Main [u.a.] |b Lang |c 2012 | |
| 300 | |a XXIX, 289 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Münsteraner Schriften zur internationalen Unternehmensrechnung |v 7 | |
| 500 | |a Literaturverz. S. 259 - 289 | ||
| 502 | |a Zugl.: Münster, Univ., Diss., 2012 | ||
| 650 | 0 | 7 | |a Fair-Value-Bewertung |0 (DE-588)4802015-1 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Fair-Value-Bewertung |0 (DE-588)4802015-1 |D s |
| 689 | 0 | |C b |5 DE-604 | |
| 830 | 0 | |a Münsteraner Schriften zur internationalen Unternehmensrechnung |v 7 |w (DE-604)BV035947159 |9 7 | |
| 856 | 4 | |m DE-601 |q pdf/application |u http://www.gbv.de/dms/zbw/715980475.pdf |3 Inhaltsverzeichnis | |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025160133&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-025160133 | ||
Record in the Search Index
| _version_ | 1804149324303564800 |
|---|---|
| adam_text | IMAGE 1
IX
CONTENTS SUMMARY
1 INTRODUCTION 1
1.1 GROUNDWORK 1
1.2 SCIENTIFIC RESEARCH STRATEGY AND CONCEPTUALIZATION 12
2 CONCEPTUAL GROUNDING 1 6
2.1 FAIR VALUE ACCOUNTING 16
2.2 USERS O F FINANCIAL STATEMENTS 4 5
3 RELATED EMPIRICAL LITERATURE 6 5
3.1 RELEVANCE O F FAIR VALUE ACCOUNTING 6 6
3.2 RELIABILITY O F FAIR VALUE ACCOUNTING 7 6
3.3 PREDICTABILITY O F ACCOUNTING NUMBERS 82
3.4 SUMMARY AND RESEARCH GAP 8 7
4 THEORY AND HYPOTHESES DEVELOPMENT 9 2
4.1 THEORETICAL FOUNDATION 92
4.2 HYPOTHESES DEVELOPMENT 102
5 ANALYSIS O F FINANCIAL ANALYSTS FORECASTS 1 1 6
5.1 METHODOLOGICAL APPROACH 116
5.2 RESULTS 127
5.3 DISCUSSION 159
6 ANALYSIS O F INVESTORS JUDGMENTS AND INVESTMENT DECISIONS 166
6.1 METHODOLOGICAL APPROACH 166
6.2 RESULTS 179
6.3 DISCUSSION 209
7 CONCLUSION 2 1 6
7.1 SUMMARY AND MAIN FINDINGS 216
7.2 IMPLICATIONS AND CONTRIBUTION 221
7.3 LIMITATIONS AND PERSPECTIVES 224
HTTP://D-NB.INFO/1021831581
IMAGE 2
XI
CONTENTS
INDEX O F FIGURES XVII
INDEX O F TABLES XIX
INDEX O F FORMULAS XXIII
INDEX O F ABBREVIATIONS XXV
INDEX O F SYMBOLS XXIX
1 INTRODUCTION 1
1.1 GROUNDWORK 1
1.1.1 BACKGROUND AND MOTIVATION FOR THE STUDY 1
1.1.2 RESEARCH QUESTION AND CONTRIBUTION 6
1.1.3 OUTLINE O F THE STUDY 9
1.2 SCIENTIFIC RESEARCH STRATEGY AND CONCEPTUALIZATION 12
1.2.1 PHILOSOPHY O F SCIENCE 12
1.2.2 THEORETICAL SCIENTIFIC CONCEPTS AND RESEARCH STRATEGY 13
2 CONCEPTUAL GROUNDING 1 6
2.1 FAIR VALUE ACCOUNTING 16
2.1.1 RECENT DEVELOPMENTS O F FAIR VALUE ACCOUNTING UNDER IFRS 16
2.1.2 FAIR VALUE APPROACH UNDER IFRS 18
2.1.2.1 DEFINITION O F FAIR VALUE ACCORDING TO IFRS 18
2.1.2.2 ALTERNATIVE FAIR VALUE CONSTRUCTS 20
2.1.2.3 MEASURES O F FAIR VALUE 2 2
2.1.2.4 DETERMINATION O F FAIR VALUE 2 3
2.1.2.5 DISCLOSURE REQUIREMENTS FOR LEVEL 3 FAIR VALUE MEASURES 2 6
2.1.2.6 RELEVANCE AND RELIABILITY O F FAIR VALUES 26
2.1.2.7 SUMMARY AND CRITICAL ANALYSIS 2 7
2.1.3 ACCOUNTING FOR FAIR VALUE ACCORDING TO IAS 40 A N D IAS 16 2 9
2.1.3.1 FAIR VALUE ACCOUNTING FOR INVESTMENT PROPERTIES 30
2.1.3.1.1 INTRODUCTION TO THE STANDARD 30
IMAGE 3
XII
CONTENTS
2.1.3.1.2 MEASUREMENT O F INVESTMENT PROPERTIES UNDER
THE FAIR VALUE MODEL 3 2
2.1.3.1.3 FAIR VALUE DETERMINATION O F INVESTMENT PROPERTY 34
2.1.3.1.4 DISCLOSURE REQUIREMENTS O F INVESTMENT PROPERTIES 37
2.1.3.1.5 CRITICAL ANALYSIS O F FAIR VALUE ACCOUNTING FOR INVESTMENT
PROPERTIES 3 8
2.1.3.2 FAIR VALUE ACCOUNTING FOR PROPERTY, PLANT AND EQUIPMENT 39
2.1.3.2.1 INTRODUCTION TO THE STANDARD 3 9
2.1.3.2.2 MEASUREMENT O F PPE UNDER THE REVALUATION MODEL 4 0
2.1.3.2.3 FAIR VALUE DETERMINATION O F PROPERTY, PLANT AND EQUIPMENT 4 2
2.1.3.2.4 DISCLOSURE REQUIREMENTS O F PROPERTY, PLANT AND EQUIPMENT 4 2
2.1.3.2.5 CRITICAL ANALYSIS O F FAIR VALUE ACCOUNTING FOR PROPERTY,
PLANT AND EQUIPMENT 4 3
2.1.4 SUMMARY 4 4
2.2 USERS O F FINANCIAL STATEMENTS 4 5
2.2.1 NONPROFESSIONAL INVESTORS 4 5
2.2.2 PROFESSIONAL INVESTORS 4 8
2.2.2.1 FINANCIAL ANALYSTS AS PROFESSIONAL INVESTORS 4 8
2.2.2.2 FOCUS ON SELL SIDE FINANCIAL ANALYSTS 4 9
2.2.2.3 ANALYSTS AS INFORMATION INTERMEDIARIES 51
2.2.2.4 RESEARCH PROCESS O F FINANCIAL ANALYSTS 5 3
2.2.2.4.1 SEARCH FOR INFORMATION 5 3
2.2.2.4.2 PROCESSING O F INFORMATION 56
2.2.2.4.3 DISTRIBUTION O F INFORMATION 58
2.2.2.5 DECISION CONTEXT AND INCENTIVES FACING FINANCIAL ANALYSTS 6 0
2.2.3 SUMMARY 6 3
IMAGE 4
CONTENTS
XIII
3 RELATED EMPIRICAL LITERATURE 6 5
3.1 RELEVANCE O F FAIR VALUE ACCOUNTING 6 6
3.1.1 VALUE RELEVANCE O F FAIR VALUE ACCOUNTING FOR BANKS AND FINANCIAL
INSTITUTIONS 6 6
3.1.2 VALUE RELEVANCE O F FAIR VALUE ACCOUNTING FOR NON-FINANCIAL FIRMS
7 1
3.2 RELIABILITY O F FAIR VALUE ACCOUNTING 7 6
3.3 PREDICTABILITY O F ACCOUNTING NUMBERS 8 2
3.4 SUMMARY AND RESEARCH GAP 8 7
4 THEORY AND HYPOTHESES DEVELOPMENT 9 2
4.1 THEORETICAL FOUNDATION 9 2
4.1.1 AGENCY THEORY 92
4.1.1.1 AGENCY THEORY AS A PART O F THE NEW INSTITUTIONALISM 92
4.1.1.2 CONCEPTION O F THE AGENCY THEORY 9 3
4.1.1.3 AGENCY COST THEORY 9 5
4.1.1.4 SIGNALING THEORY 96
4.1.1.5 AGENCY THEORY AND THE MONITORING FUNCTION OF FINANCIAL ANALYSTS
9 7
4.1.2 EFFICIENT MARKET HYPOTHESIS 9 8
4.1.2.1 CONCEPTION O F THE EFFICIENT MARKET HYPOTHESIS 98
4.1.2.2 IMPLICATIONS FOR FINANCIAL ANALYSTS 101
4.2 HYPOTHESES DEVELOPMENT 102
4.2.1 PRELIMINARY CONSIDERATIONS 102
4.2.2 FAIR VALUE ACCOUNTING AND FINANCIAL ANALYSTS FORECASTS 103
4.2.2.1 FAIR VALUE ACCOUNTING AND FORECAST ACCURACY 103
4.2.2.2 FAIR VALUE ACCOUNTING AND FORECAST DISPERSION 105
4.2.2.3 FAIR VALUE ACCOUNTING AND ANALYST FOLLOWING 106
4.2.3 FAIR VALUE ACCOUNTING AND INVESTORS JUDGMENTS AND INVESTMENT
DECISIONS 107
4.2.3.1 FAIR VALUE ACCOUNTING AND DISPERSION O F INVESTORS JUDGMENTS
107
4.2.3.2 FAIR VALUE ACCOUNTING AND INVESTORS CONFIDENCE 110
IMAGE 5
XIV
CONTENTS
4.2.3.3 FAIR VALUE ACCOUNTING AND INVESTORS WILLINGNESS TO
INVEST 112
5 ANALYSIS O F FINANCIAL ANALYSTS FORECASTS 1 1 6
5.1 METHODOLOGICAL APPROACH 116
5.1.1 RESEARCH DESIGN 116
5.1.1.1 REGRESSION ANALYSIS AND ASSUMPTIONS 116
5.1.1.2 VARIABLES USED WITHIN THE REGRESSION ANALYSIS 118
5.1.1.2.1 DEPENDENT VARIABLES 118
5.1.1.2.2 TEST AND CONTROL VARIABLES 119
5.1.2 ADDITIONAL ANALYSES 123
5.1.2.1 MATCHED SAMPLE DESIGN 123
5.1.2.2 DIFFERENCE IN DIFFERENCES ANALYSIS 125
5.2 RESULTS 127
5.2.1 DATA AND SAMPLE 127
5.2.1.1 SAMPLE SELECTION PROCEDURE 127
5.2.1.2 DISTRIBUTION O F THE SAMPLE 128
5.2.2 DESCRIPTIVE STATISTICS AND CORRELATION ANALYSIS 133
5.2.3 REGRESSION ANALYSES AND FINDINGS 137
5.2.3.1 FAIR VALUE ACCOUNTING AND FORECAST ACCURACY 137
5.2.3.2 FAIR VALUE ACCOUNTING AND FORECAST DISPERSION 140
5.2.3.3 FAIR VALUE ACCOUNTING AND ANALYST FOLLOWING 142
5.2.3.4 REGRESSION RESULTS FOR THE INDUSTRY AND COUNTRY CONTROLS 144
5.2.3.5 REGRESSION RESULTS FOR THE COUNTRY SAMPLES 145
5.2.4 ROBUSTNESS CHECKS AND MATCHED SAMPLE DESIGN 148
5.2.5 DIFFERENCE IN DIFFERENCES ANALYSIS 152
5.2.5.1 UNIVARIATE RESULTS O F THE DIFFERENCE IN DIFFERENCES ANALYSIS
152
5.2.5.2 REGRESSION RESULTS O F THE DIFFERENCE IN DIFFERENCES ANALYSIS
155
5.3 DISCUSSION 159
IMAGE 6
CONTENTS
XV
6 ANALYSIS O F INVESTORS JUDGMENTS AND INVESTMENT DECISIONS 166
6.1 METHODOLOGICAL APPROACH 166
6.1.1 PRELIMINARY CONSIDERATIONS 166
6.1.2 RESEARCH DESIGN 167
6.1.2.1 LABORATORY EXPERIMENT 167
6.1.2.2 VARIABLES USED WITHIN THE EXPERIMENT 169
6.1.2.3 DEALING WITH CONFOUNDING FACTORS 171
6.1.2.4 EXPERIMENT DESIGN 175
6.2 RESULTS 179
6.2.1 DATA AND SAMPLE 179
6.2.1.1 CHARACTERISTICS O F THE EXPERIMENT PARTICIPANTS 179
6.2.1.2 PRELIMINARY CHECKS 185
6.2.1.2.1 MANIPULATION CHECKS 185
6.2.1.2.2 ALLOCATION O F THE PARTICIPANTS TO THE TREATMENTS 186
6.2.2 DESCRIPTIVE STATISTICS AND CORRELATION ANALYSIS 189
6.2.2.1 DESCRIPTIVE STATISTICS FOR THE DEPENDENT VARIABLES 189
6.2.2.2 DESCRIPTIVE STATISTICS FOR THE INDEPENDENT VARIABLES 193
6.2.2.3 CORRELATION ANALYSIS FOR THE INDEPENDENT VARIABLES 196
6.2.3 REGRESSION ANALYSES AND FINDINGS 197
6.2.3.1 FAIR VALUE ACCOUNTING AND PARTICIPANTS DISPERSION OF SHARE
PRICE JUDGMENTS 198
6.2.3.2 FAIR VALUE ACCOUNTING AND CONFIDENCE PLACED INTO SHARE PRICE
JUDGMENT 200
6.2.3.3 FAIR VALUE ACCOUNTING AND PARTICIPANTS INVESTMENT DECISION 2 0
3
6.3 DISCUSSION 209
7 CONCLUSION 2 1 6
7.1 SUMMARY AND MAIN FINDINGS 216
7.2 IMPLICATIONS AND CONTRIBUTION 221
7.3 LIMITATIONS AND PERSPECTIVES 224
IMAGE 7
XVI CONTENTS
APPENDIX AI EMPIRICAL ANALYSIS O F FINANCIAL ANALYSTS FORECASTS 2 2 7
APPENDIX B: EMPIRICAL ANALYSIS O F INVESTORS JUDGMENTS AND INVESTMENT
DECISIONS 2 4 4
APPENDIX C: EXPERIMENT MATERIALS 2 4 8
BIBLIOGRAPHY. 2 5 9
|
| any_adam_object | 1 |
| author | Bachert, Kristian 1983- |
| author_GND | (DE-588)1022222872 |
| author_facet | Bachert, Kristian 1983- |
| author_role | aut |
| author_sort | Bachert, Kristian 1983- |
| author_variant | k b kb |
| building | Verbundindex |
| bvnumber | BV040305175 |
| classification_rvk | QP 820 QP 824 |
| ctrlnum | (OCoLC)794535425 (DE-599)DNB1021831581 |
| dewey-full | 658.15 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15 |
| dewey-search | 658.15 |
| dewey-sort | 3658.15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01831nam a2200409 cb4500</leader><controlfield tag="001">BV040305175</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20120925 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">120711s2012 d||| m||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783631633113</subfield><subfield code="9">978-3-631-63311-3</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)794535425</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DNB1021831581</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-355</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-945</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-N2</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-M382</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.15</subfield><subfield code="2">22//ger</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 824</subfield><subfield code="0">(DE-625)141947:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bachert, Kristian</subfield><subfield code="d">1983-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1022222872</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Fair value accounting</subfield><subfield code="b">implications for users of financial statements</subfield><subfield code="c">Kristian Bachert</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Frankfurt am Main [u.a.]</subfield><subfield code="b">Lang</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXIX, 289 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Münsteraner Schriften zur internationalen Unternehmensrechnung</subfield><subfield code="v">7</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Literaturverz. S. 259 - 289</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="a">Zugl.: Münster, Univ., Diss., 2012</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Fair-Value-Bewertung</subfield><subfield code="0">(DE-588)4802015-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Fair-Value-Bewertung</subfield><subfield code="0">(DE-588)4802015-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="C">b</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Münsteraner Schriften zur internationalen Unternehmensrechnung</subfield><subfield code="v">7</subfield><subfield code="w">(DE-604)BV035947159</subfield><subfield code="9">7</subfield></datafield><datafield tag="856" ind1="4" ind2=" "><subfield code="m">DE-601</subfield><subfield code="q">pdf/application</subfield><subfield code="u">http://www.gbv.de/dms/zbw/715980475.pdf</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025160133&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-025160133</subfield></datafield></record></collection> |
| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV040305175 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:21:13Z |
| institution | BVB |
| isbn | 9783631633113 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025160133 |
| oclc_num | 794535425 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-473 DE-BY-UBG DE-12 DE-945 DE-188 DE-N2 DE-703 DE-706 DE-19 DE-BY-UBM DE-739 DE-M382 |
| owner_facet | DE-355 DE-BY-UBR DE-473 DE-BY-UBG DE-12 DE-945 DE-188 DE-N2 DE-703 DE-706 DE-19 DE-BY-UBM DE-739 DE-M382 |
| physical | XXIX, 289 S. graph. Darst. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Lang |
| record_format | marc |
| series | Münsteraner Schriften zur internationalen Unternehmensrechnung |
| series2 | Münsteraner Schriften zur internationalen Unternehmensrechnung |
| spelling | Bachert, Kristian 1983- Verfasser (DE-588)1022222872 aut Fair value accounting implications for users of financial statements Kristian Bachert Frankfurt am Main [u.a.] Lang 2012 XXIX, 289 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Münsteraner Schriften zur internationalen Unternehmensrechnung 7 Literaturverz. S. 259 - 289 Zugl.: Münster, Univ., Diss., 2012 Fair-Value-Bewertung (DE-588)4802015-1 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Fair-Value-Bewertung (DE-588)4802015-1 s b DE-604 Münsteraner Schriften zur internationalen Unternehmensrechnung 7 (DE-604)BV035947159 7 DE-601 pdf/application http://www.gbv.de/dms/zbw/715980475.pdf Inhaltsverzeichnis DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025160133&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bachert, Kristian 1983- Fair value accounting implications for users of financial statements Münsteraner Schriften zur internationalen Unternehmensrechnung Fair-Value-Bewertung (DE-588)4802015-1 gnd |
| subject_GND | (DE-588)4802015-1 (DE-588)4113937-9 |
| title | Fair value accounting implications for users of financial statements |
| title_auth | Fair value accounting implications for users of financial statements |
| title_exact_search | Fair value accounting implications for users of financial statements |
| title_full | Fair value accounting implications for users of financial statements Kristian Bachert |
| title_fullStr | Fair value accounting implications for users of financial statements Kristian Bachert |
| title_full_unstemmed | Fair value accounting implications for users of financial statements Kristian Bachert |
| title_short | Fair value accounting |
| title_sort | fair value accounting implications for users of financial statements |
| title_sub | implications for users of financial statements |
| topic | Fair-Value-Bewertung (DE-588)4802015-1 gnd |
| topic_facet | Fair-Value-Bewertung Hochschulschrift |
| url | http://www.gbv.de/dms/zbw/715980475.pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025160133&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV035947159 |
| work_keys_str_mv | AT bachertkristian fairvalueaccountingimplicationsforusersoffinancialstatements |
There is no print copy available.
Indexes