Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry

By A. Quagli, F. Avallone. 2010

130 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3a079b29a2f628742615ec7521d87890f3d13c91

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Xi Li
2. Emmanuel T. De George
3. L. Shivakumar
4. Ray Ball
5. Valeri V. Nikolaev
6. Stephen G. Ryan
7. Sharon P. Katz
8. Beatriz García Osma

In Strategy and Management

1. Emmanuel T. De George
2. Xi Li
3. L. Shivakumar
4. Valeri V. Nikolaev
5. Ray Ball
6. Stephen G. Ryan
7. Sharon P. Katz
8. Juan Manuel García Lara

Citations in the corpus

• A review of the IFRS adoption literature (2016, background): “53 See a study by Quagli and Avallone (2010) for a detailed discussion of IAS 40.”