Application of numerical method of functional differential equations in fair value of financial accounting

[1] Oyewo B, Emebinah E, Savage R, et al. Challenges in auditing fair value measurement and accounting estimates: Some evidence from the field[J]. Journal of Financial Reporting and Accounting, 2020, 18(1):51–75. OyewoB EmebinahE SavageR Challenges in auditing fair value measurement and accounting estimates: Some evidence from the field [J] Journal of Financial Reporting and Accounting 2020 18 1 51 75 10.1108/JFRA-01-2019-0002 Search in Google Scholar

[2] Irwin T C. Not taking debt at face value, or market value or amortized cost: Policy value as a measure of the burden of public debt[J]. Financial Accountability & Management, 2019, 35(3):275–289. IrwinT C Not taking debt at face value, or market value or amortized cost: Policy value as a measure of the burden of public debt [J] Financial Accountability & Management 2019 35 3 275 289 10.1111/faam.12196 Search in Google Scholar

[3] Keshk W, Mande V, Faff R. How have US banks adopted the Financial Accounting Standards Board’s Level 3 fair value disclosure rules?[J]. Accounting And Finance, 2020, 60:693–727. KeshkW MandeV FaffR How have US banks adopted the Financial Accounting Standards Board’s Level 3 fair value disclosure rules? [J]. Accounting And Finance 2020 60 693 727 10.1111/acfi.12366 Search in Google Scholar

[4] Lilien S, Sarath B, Yan Y, et al. Fair value accounting, earnings management, and the case of bargain purchase gain[J]. Asian Review of Accounting, 2019, 28(2):229–253. LilienS SarathB YanY Fair value accounting, earnings management, and the case of bargain purchase gain [J] Asian Review of Accounting 2019 28 2 229 253 10.1108/ARA-04-2018-0091 Search in Google Scholar

[5] Miah M S, Jiang H, Rahman A, et al. Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia[J]. Accounting Research Journal, 2020, 33:18–216. MiahM S JiangH RahmanA Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia [J]. Accounting Research Journal 2020 33 18 216 10.1108/ARJ-06-2018-0103 Search in Google Scholar

[6] Mcdonough R, Panaretou A, Shakespeare C, et al. Fair value accounting: Current practice and perspectives for future research[J]. Journal of Business Finance And Accounting, 2020, 47(3–4):303–332. McdonoughR PanaretouA ShakespeareC Fair value accounting: Current practice and perspectives for future research [J] Journal of Business Finance And Accounting 2020 47 3–4 303 332 10.1111/jbfa.12447 Search in Google Scholar

[7] N Andrén, Jankensgrd H. Disappearing investment-cash flow sensitivities: Earnings have not become a worse proxy for cash flow[J]. Journal of Business Finance & Accounting, 2020, 47(5–6). AndrénN JankensgrdH Disappearing investment-cash flow sensitivities: Earnings have not become a worse proxy for cash flow [J]. Journal of Business Finance & Accounting 2020 47 5–6 10.1111/jbfa.12427 Search in Google Scholar

[8] Lindner C J, Kugler F B, Meden V, et al. Renormalization group transport theory for open quantum systems: Charge fluctuations in multilevel quantum dots in and out of equilibrium[J]. Physical Review, 2019, 99(20):205142.1–205142.17. LindnerC J KuglerF B MedenV Renormalization group transport theory for open quantum systems: Charge fluctuations in multilevel quantum dots in and out of equilibrium [J] Physical Review 2019 99 20 205142.1 205142.17 10.1103/PhysRevB.99.205142 Search in Google Scholar

[9] Moretti C, Mozzon S, Monaco P, et al. Fast numerical method to generate halo catalogues in modified gravity (part I): second-order Lagrangian perturbation theory[J]. Monthly Notices of the Royal Astronomical Society, 2020, 493(1):1153–1164. MorettiC MozzonS MonacoP Fast numerical method to generate halo catalogues in modified gravity (part I): second-order Lagrangian perturbation theory [J] Monthly Notices of the Royal Astronomical Society 2020 493 1 1153 1164 10.1093/mnras/staa312 Search in Google Scholar

[10] GA Tirskii, Brykina I G, Zhluktov S V. Numerical-Analytical Method for Solving Equations of the Physical Theory of Meteors at Variable Ablation Parameter[J]. Moscow University Mechanics Bulletin, 2020, 75(6):170–175. TirskiiGA BrykinaI G ZhluktovS V Numerical-Analytical Method for Solving Equations of the Physical Theory of Meteors at Variable Ablation Parameter [J] Moscow University Mechanics Bulletin 2020 75 6 170 175 10.3103/S0027133020060059 Search in Google Scholar

[11] Rawat M, Lad B K, Sharma A. Simulation-based joint optimization of fleet system modularity and level of repair decisions considering different failure rates of components[J]. Grey Systems: Theory and Application, 2020, 10(3):377–390. RawatM LadB K SharmaA Simulation-based joint optimization of fleet system modularity and level of repair decisions considering different failure rates of components [J] Grey Systems: Theory and Application 2020 10 3 377 390 10.1108/GS-12-2019-0066 Search in Google Scholar

[12] Guenaneche B, Benyoucef S, Tounsi A, et al. Improved analytical method for adhesive stresses in plated beam: Effect of shear deformation[J]. Advances in Concrete Construction, 2019, 7(3):151–166. GuenanecheB BenyoucefS TounsiA Improved analytical method for adhesive stresses in plated beam: Effect of shear deformation [J] Advances in Concrete Construction 2019 7 3 151 166 Search in Google Scholar