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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
266
Downloads
1,192
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
7,981
Downloads
14,672
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
4,270
Downloads
5,470
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
7,282
Downloads
8,610
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
1,129
Downloads
2,846
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
1,565
Downloads
3,093
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
4,020
Downloads
5,962
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
4,852
Downloads
7,538
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
16,151
Downloads
27,879
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
1,156
Downloads
4,672
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
9,479
Downloads
12,329
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
475
Downloads
1,085
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
5,858
Downloads
10,998
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
4,042
Downloads
5,128
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
863
Downloads
1,732
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
1,113
Downloads
2,976
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
5,338
Downloads
8,224
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
4,559
Downloads
5,808
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
175
Downloads
752
Views
Citations
New Value-Behavioral Structures and Hierarchies in the Technical Academic Education in the Context of Romania Integration in the European Union
(Articles)
Tiron Elena
Sociology Mind
Vol.1 No.2
,April 18, 2011
DOI:
10.4236/sm.2011.12009
6,437
Downloads
10,998
Views
Citations
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