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1
Book / Working Paper 		Business accounting ; 1
Year:                     
2012
Person:  Wood, Frank; Sangster, Alan
Publisher:  Harlow, Essex : Financial Times Prentice Hall/Pearson
Published in:  Business accounting
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2
Article 		The effect of accounting standards on Big Bath behavior
Year:                     
2012
Affiliated person:  Schäffer, Utz; Lüdtke, Jan-Philipp; Bremer, Diedrich; Häußler, Matthias
Published in:  Zeitschrift für Betriebswirtschaft : ZfB ; 82
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3
Book / Working Paper 		Financial accounting
Year:                     
c 2012
Publisher:  New York, NY : McGraw-Hill Irwin
Affiliated person:  Williams, Jan R.; Haka, Susan F.; Bettner, Mark S.; Carcello, Joseph V.
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4
Article 		Entspricht eine steuerliche Gewinnermittlung nach den Grundsätzen ordnungsmäßiger Bilanzierung dem Leistungsfähigkeitsprinzip?
Year:                     
2012
Person:  Schmiel, Ute
Published in:  Essener Beiträge zur empirischen Wirtschaftsforschung : Festschrift für Prof. Dr. Walter Assenmacher
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5
Book / Working Paper 		Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms
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6
Book / Working Paper 		Examining dual accounting systems in Europe.
Year:                     
2011-03
Person:  Macías Dorissa, Marta Pilar; Muiño Vázquez, Flora
Institution:  Universidad Carlos III de Madrid
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7
Other 		Market Value vs Historical Cost Valuations of Fixed Assets in the Context of International Convergence
Year:                     
2011-01-01
Person:  Varga, Alexander Y
Publisher:  Claremont
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8
Other 		U.S. GAAP Convergence to IFRS and the Risk Implications Involved in Convergence
Year:                     
2011-01-01
Person:  Salzman, Benjamin J.
Publisher:  Claremont
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9
Article 		Umsatzerfassung der Zukunft : der neue Vorschlag des International Accounting Standard Board
Year:                     
2011
Published in:  Finanz- und Rechnungswesen : Jahrbuch
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10
Article 		R&D profitability, intensity and market-to-book: evidence from Australia
Year:                     
2011
Person:  Ahmed, Kamran; Hillier, John; Tanusasmita, Elisabeth
Publisher:  Emerald Group Publishing
Published in:  Accounting Research Journal
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11
Article 		IFRS and US GAAP : assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets
Year:                     
2011
Person:  Shelton, Sandra Waller; Owens-Jackson, Lisa A.; Robinson, Diana R.
Published in:  Advances in accounting : a research annual ; 27
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12
Book / Working Paper 		Reporting nach US-GAAP : [nach der neuen Accounting Standard Codification (ASC)]
Year:                     
2011
Person:  Alves, Winfried
Publisher:  Weinheim : Wiley-VCH
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13
Article 		What do auditors do? : obviously they do not scrutinise the accounting and reporting
Year:                     
2011
Person:  Tagesson, Torbjörn; Eriksson, Ola
Published in:  Financial accountability & management : in governments, public services and charities ; 27
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14
Article 		Harmonisation of statistical and external financial whole of government reporting : the Australian approach issues encountered
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15
Article 		Principles-based accounting : the case for principled judgment
Year:                     
2011
Person:  Stuebs, Martin T.; Thomas, C. William
Published in:  Research on professional responsibility and ethics in accounting ; 15
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16
Book / Working Paper 		IFRS 2011 : ein systematischer Praxis-Leitfaden
Year:                     
2011
Person:  Grünberger, David
Publisher:  Herne : NWB-Verl.
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17
Article 		Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items
Year:                     
2011
Person:  Jones, Denise A.; Smith, Kimberly J.
Published in:  The accounting review : a journal of the American Accounting Association ; 86
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18
Book / Working Paper 		New Zealand financial accounting
Year:                     
c 2011
Person:  Deegan, Craig; Samkin, Grant
Publisher:  Sydney [u.a.] : McGraw-Hill Australia
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19
Article 		The accounting treatment of intangibles : a critical review of the literature
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20
Article 		Information content of other comprehensive income and net income : evidence for Japanese firms
Year:                     
2011
Person:  Kubota, Keiichi; Suda, Kazuyuki; Takehara, Hitoshi
Published in:  Asia-Pacific journal of accounting & economics : APJAE ; 18
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21
Book / Working Paper 		Governmental and nonprofit accounting : theory and practice
Year:                     
2011
Publisher:  Boston, Mass. [u.a.] : Pearson
Affiliated person:  Freeman, Robert J.; Shoulders, Craig D.; Allison, Gregory S.; Patton, Terry K.; Smith, G. Robert
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22
Article 		Labour cost disclosures : have IFRSs made a difference?
Year:                     
2011
Person:  Kim, Sang Ho; Taylor, Dennis
Published in:  Journal of human resource costing & accounting : JHRCA ; 15
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23
Article 		Changes in value relevance of acounting information upon IFRS adoption : evidence from Australia
Year:                     
2011
Person:  Chalmers, Keryn; Clinch, Greg; Godfrey, Jayne M.
Published in:  Australian journal of management ; 36
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24
Article 		Integration of financial and management accounting systems : the mediating influence of a consistent financial language on controllership effectiveness
Year:                     
2011
Person:  Weißenberger, Barbara E.; Angelkort, Hendrik
Published in:  Management accounting research ; 22
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25
Book / Working Paper 		Drivers of earnings management and conservatism in the German stock market : effects of IFRS adoption and family governance
Year:                     
2011
Person:  Günther, Nina Angela
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26
Article 		A discussion of "Do managers use earnings guidance to influence street earnings exclusions?"
Year:                     
2011
Person:  Bradshaw, Mark T.
Affiliated person:  Christensen, Theodore E.; Merkley, Kenneth J.; Tucker, Jennifer Wu; Venkataraman, Shankar
Published in:  Review of accounting studies ; 16
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27
Article 		Do managers use earnings guidance to influence street earnings exclusions?
Year:                     
2011
Affiliated person:  Christensen, Theodore E.; Merkley, Kenneth J.; Tucker, Jennifer Wu; Venkataraman, Shankar
Published in:  Review of accounting studies ; 16
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28
Book / Working Paper 		Bilanzierung case by case : Lösungen nach HGB und IFRS ; mit 9 Prüfungsschemata und 2 Tabellen
Year:                     
2011
Person:  Wüstemann, Jens
Publisher:  Frankfurt am Main : Verl. Recht und Wirtschaft
Affiliated person:  Bischof, Jannis
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29
Article 		Digital standard setting: the inevitable paradigm
Year:                     
2011
Person:  Vasarhelyi, Miklos A.; Krahel, J.P.
Publisher:  Inderscience Enterprises Ltd
Published in:  International Journal of Economics and Accounting
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30
Article 		Accounting for marketing activities : implications for marketing research and practice
Year:                     
2011
Person:  Mizik, Natalie; Nissim, Doron
Published in:  MSI reports : working paper series
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31
Article 		An examination of REIT dividend payout policy
Year:                     
2011
Person:  Boudry, Walter I.
Published in:  Real estate economics : journal of the American Real Estate and Urban Economics Association ; 39
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32
Book / Working Paper 		Lobbying im Rahmen der Entstehung von Rechnungslegungsnormen
Year:                     
2011
Person:  Hoffmann, Sebastian
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33
Article 		Analysis of changing institutional environments, new accounting policies, and corporate governance practices in the UK
Year:                     
2011
Person:  Iatridis, George
Published in:  Law, corporate governance, and accounting : European perspectives
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34
Article 		Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Italy
Year:                     
2011
Person:  Di Pietra, Roberto
Published in:  Law, corporate governance, and accounting : European perspectives
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35
Article 		Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Sweden
Year:                     
2011
Person:  Hellman, Niclas
Published in:  Law, corporate governance, and accounting : European perspectives
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36
Article 		Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Spain
Year:                     
2011
Person:  Heras Cristobal, Elena de las; Ucieda, Jose Luis; Navallas, Begoña
Published in:  Law, corporate governance, and accounting : European perspectives
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37
Article 		Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Portugal
Year:                     
2011
Person:  Gueifão, Gabriela; Gulamhussen, Mohamed Azzim
Published in:  Law, corporate governance, and accounting : European perspectives
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38
Article 		Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Germany
Year:                     
2011
Person:  Haller, Axel; Wehrfritz, Martin
Published in:  Law, corporate governance, and accounting : European perspectives
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39
Article 		Analysis of changing institutional environments, new accounting policies, and corporate governance practices in France
Year:                     
2011
Person:  Delvaille, Pascale
Published in:  Law, corporate governance, and accounting : European perspectives
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40
Article 		US perspectives on implementation of IFRS
Year:                     
2011
Person:  Black, Ervin; Burton, Greg; Paul, Spencer
Published in:  Law, corporate governance, and accounting : European perspectives
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41
Article 		Interoperability of XBRL financial statements in the US
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42
Book / Working Paper 		Law, corporate governance, and accounting : European perspectives
Year:                     
2011
Publisher:  New York [u.a.] : Routledge
Affiliated person:  Krivogorsky, Victoria
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43
Article 		How GAAP and accounting treatments influence property management
Year:                     
2011
Person:  Liapis, Konstantinos J.; Christodoulopoulou, Elena P.
Published in:  Journal of property investment & finance ; 29
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44
Article 		The substance of accounting for public-private partnerships
Year:                     
2011
Person:  Heald, David; Georgiou, George
Published in:  Financial accountability & management : in governments, public services and charities ; 27
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45
Article 		The construction of materiality in government accounting : a case of constraining factors and the difficulties of hybridization
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46
Article 		The effect of SFAS 142 on the ability of goodwill to predict future cash flows
Year:                     
2011
Person:  Lee, Cheol
Published in:  Journal of accounting and public policy ; 30
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47
Book / Working Paper 		Advanced accounting
Year:                     
c 2011
Person:  Hoyle, Joe Ben; Schaefer, Thomas F.; Doupnik, Timothy S.
Publisher:  New York, NY : McGraw-Hill Irwin
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48
Article 		Digital standard setting : the inevitable paradigm
Year:                     
2011
Person:  Vasarhelyi, Miklos A.; Krahel, J. P.
Published in:  International journal of economics and accounting : IJEA ; 2
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49
Book / Working Paper 		Bewertungskonzeptionen im HGB und IAS/IFRS-System zwischen Subjektivität und Objektivität
Year:                     
2011
Person:  Hollidt, Andreas
Publisher:  Mittweida : Hochsch., Fachbereich Wirtschaftswiss.
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50
Book / Working Paper 		Ausschüttungsregulierung und Insolvenzmessung : mögliche Friktionen einer Übernahme der Swiss GAAP FER in das Schweizer Aktienrecht
Year:                     
2011
Person:  Kleibold, Thorsten Herbert
Publisher:  Zürich : skv Verl.
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