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isPartOf:"Asia-Pacific journal of accounting & economics : APJAE"
~isPartOf:"Journal of accounting & economics"
~subject:"Bilanzpolitik"
~subject:"Financial statement"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Rechnungslegungsstandards"
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Bilanzpolitik
Financial statement
Accounting standards
40
Bilanzierungsgrundsätze
40
USA
12
United States
12
IFRS
11
Accounting policy
10
Gewinn
7
Jahresabschluss
7
Profit
7
Corporate disclosure
6
Unternehmenspublizität
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Fair value accounting
5
Fair-Value-Bilanzierung
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Informationswert
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Non-GAAP earnings
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Accounting law
4
Asymmetric information
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Asymmetrische Information
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Auskunftspflicht
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Bilanzrecht
4
Disclosure regulation
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Accounting
3
Accounting valuation
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Bilanzielle Bewertung
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Earnings quality
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Rechnungswesen
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1996-2007
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Aktienoption
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Bilanzanalyse
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Capital income
2
Collateral
2
Earnings announcement
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Financial statement analysis
2
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2
Forecast
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Aufsatz in Zeitschrift
Article in journal
15
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English
15
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Bhattacharya, Nilabhra
2
Black, Ervin L.
2
Christensen, Theodore E.
2
Gurun, Umit G.
2
Hirshleifer, David
2
Larson, Chad R.
2
Lerman, Alina
2
Ronen, Joshua
2
Teoh, Siew Hong
2
Barth, Mary E.
1
Bradbury, Michael E.
1
Bradshaw, Mark T.
1
Dotan, Amihud
1
Godfrey, Jayne M.
1
Jiang, Xu
1
Koh, Ping-sheng
1
Kyung, Hangsoo
1
Lambert, Richard A.
1
Landsman, Wayne R.
1
Lang, Mark H.
1
Laurion, Henry
1
Lee, Hakyin
1
Liu, Zhengdan
1
Marquardt, Carol
1
Martin, Xiumin
1
Ramakrishnan, Ram T. S.
1
Roychowdhury, Sugata
1
Sloan, Richard G.
1
Weber, Joseph P.
1
Williams, Christopher
1
Yang, Ming
1
Zhang, Huai
1
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Asia-Pacific journal of accounting & economics : APJAE
Journal of accounting & economics
Review of accounting studies
15
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
14
Der Betrieb
12
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
12
Betriebs-Berater : BB
11
Advances in accounting : a research annual
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
7
Issues in accounting education
7
The accounting review : a publication of the American Accounting Association
7
Journal of accounting and public policy
6
WPg : Kompetenz schafft Vertrauen
6
Journal of accounting research
5
Journal of accounting, auditing & finance
5
Journal of business economics : JBE
5
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
5
The international journal of accounting : TIJA
5
European accounting review
4
International business and economics research journal
4
Journal of international accounting auditing & taxation
4
Review of quantitative finance and accounting
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Accounting perspectives : a journal of The Canadian Academic Accounting Association
3
Die Betriebswirtschaft : DBW
3
Finanz- und Rechnungswesen : Jahrbuch
3
Jahrbuch für Controlling und Rechnungswesen
3
Abacus : a journal of accounting, finance and business studies
2
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
Auditing : a journal of practice & theory
2
Australian accounting review
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Cogent business & management
2
Die Unternehmung : Swiss journal of business research and practice ; Organ der Schweizerischen Gesellschaft für Betriebswirtschaft (SGB)
2
European financial and accounting journal : EFAJ
2
International journal of accounting and finance
2
International journal of accounting information systems
2
International journal of critical accounting : IJCA
2
International journal of economic perspectives : IJEP
2
International journal of economics and accounting : IJEA
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ECONIS (ZBW)
15
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1
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15
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1
When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry
;
Sloan, Richard G.
- In:
Journal of accounting & economics
73
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
Saved in:
2
The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo
;
Lee, Hakyin
;
Marquardt, Carol
- In:
Journal of accounting & economics
67
(
2019
)
1
,
pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
Saved in:
3
Properties of optimal accounting rules in a signaling game
Jiang, Xu
;
Yang, Ming
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 499-512
Persistent link: https://www.econbiz.de/10011730349
Saved in:
4
Understanding discretion in conservatism : an alternative viewpoint
Roychowdhury, Sugata
;
Martin, Xiumin
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 134-146
Persistent link: https://www.econbiz.de/10010243021
Saved in:
5
Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
Gurun, Umit G.
;
Lerman, Alina
;
Ronen, Joshua
; …
- In:
Asia-Pacific journal of accounting & economics : APJAE
19
(
2012
)
1
,
pp. 56-60
Persistent link: https://www.econbiz.de/10009562122
Saved in:
6
Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
Gurun, Umit G.
;
Lerman, Alina
;
Ronen, Joshua
- In:
Asia-Pacific journal of accounting & economics : APJAE
19
(
2012
)
1
,
pp. 30-55
Persistent link: https://www.econbiz.de/10009562125
Saved in:
7
Are IFRS-based and US GAAP-based accounting amounts comparable?
Barth, Mary E.
;
Landsman, Wayne R.
;
Lang, Mark H.
; …
- In:
Journal of accounting & economics
54
(
2012
)
1
,
pp. 68-93
Persistent link: https://www.econbiz.de/10009569322
Saved in:
8
The valuation impact of reconciling pro forma earnings to GAAP earnings
Zhang, Huai
;
Liu, Zhengdan
- In:
Journal of accounting & economics
51
(
2011
)
1/2
,
pp. 186-202
Persistent link: https://www.econbiz.de/10008909959
Saved in:
9
Shareholder wealth effects of pooling-of-interests accounting : evidence from the SECś restriction on share repurchases following pooling transactions
Weber, Joseph P.
- In:
Journal of accounting & economics
37
(
2004
)
1
,
pp. 39-57
Persistent link: https://www.econbiz.de/10001966394
Saved in:
10
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
Bhattacharya, Nilabhra
;
Black, Ervin L.
;
Christensen, …
- In:
Journal of accounting & economics
36
(
2003
)
1/3
,
pp. 285-319
Persistent link: https://www.econbiz.de/10001930152
Saved in:
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