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subject:"Accounting standards"
~isPartOf:"Betriebs-Berater : BB"
~isPartOf:"Journal of accounting research"
~subject:"Reporting"
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Search: subject_exact:"Jahresabschluss"
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Accounting standards
Reporting
Financial statement
59
Jahresabschluss
59
Deutschland
24
Germany
24
IFRS
17
USA
15
United States
15
Bilanzierungsgrundsätze
13
Accounting policy
7
Accounting valuation
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German
10
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7
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Köhler, Annette G.
2
Marten, Kai-Uwe
2
Abbott, Lawrence J.
1
Alvarez, Manuel
1
Biberacher, Johannes
1
Choi, Jung Ho
1
Crampton, Adrian
1
Daugherty, Brian
1
Eggemann, Gerd
1
Eierle, Brigitte
1
Euler, Roland
1
Evans, Elisabeth
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Fang, Vivian W.
1
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1
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1
Haller, Axel
1
Ham, Charles
1
Hommel, Michael
1
Hribar, Paul
1
LaFond, Ryan
1
Lang, Mark H.
1
Maffett, Mark
1
Malik, Sara
1
Mergenthaler, Richard
1
Moxter, Adolf
1
Neubert, Martin
1
Parker, Susan
1
Peemöller, Volker H.
1
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Petry, Martin
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Roeschley, Aaron
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Roychowdhury, Sugata
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Schlereth, Dieter
1
Seybert, Nicholas
1
Wang, Clare
1
Wang, X. Sean
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Wüstermann, Jens
1
Young, Spencer
1
Zhang, Bohui
1
Zhao, Chris X.
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Betriebs-Berater : BB
Journal of accounting research
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
21
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
20
Der Betrieb
12
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
12
International journal of accounting information systems
11
Auditing : a journal of practice & theory
9
The accounting review : a publication of the American Accounting Association
9
Accounting horizons : a quarterly publication of the American Accounting Association
8
Journal of accounting & economics
8
Journal of emerging technologies in Accounting
8
Lehrbuch
8
New dimensions of business reporting and XBRL
8
Issues in accounting education
7
Journal of business finance & accounting : JBFA
7
The journal of corporate accounting & finance
7
Advances in accounting : a research annual
6
Gabler Edition Wissenschaft
6
Journal of accounting and public policy
6
SpringerLink / Bücher
6
Accounting research journal
5
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
5
ESV basics
5
Handelsblatt-Bücher
5
IRZ : Zeitschrift für internationale Rechnungslegung
5
Journal of international accounting auditing & taxation
5
NWB Studium Betriebswirtschaft
5
WPg : Kompetenz schafft Vertrauen
5
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
4
Europäische Hochschulschriften / 5
4
Finanz- und Rechnungswesen : Jahrbuch
4
International business and economics research journal
4
International journal of auditing : IJA
4
International journal of e-business research : an official publication of the Information Resources Management Association
4
Journal of accounting, auditing & finance
4
Managementwissen für Studium und Praxis
4
Review of quantitative finance and accounting
4
The British accounting review : the journal of the British Accounting Association
4
US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht
4
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ECONIS (ZBW)
17
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1
Financial reporting quality and wage differentials : evidence from worker-level data
Choi, Jung Ho
;
Gipper, Brandon
;
Malik, Sara
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1109-1158
Persistent link: https://www.econbiz.de/10014364642
Saved in:
2
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
3
CFO narcissism and financial reporting quality
Ham, Charles
;
Lang, Mark H.
;
Seybert, Nicholas
;
Wang, …
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
Saved in:
4
Internal audit quality and financial reporting quality : the joint importance of independence and competence
Abbott, Lawrence J.
;
Daugherty, Brian
;
Parker, Susan
; …
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 3-40
Persistent link: https://www.econbiz.de/10011450956
Saved in:
5
Foreign institutional ownership and the global convergence of financial reporting practices
Fang, Vivian W.
;
Maffett, Mark
;
Zhang, Bohui
- In:
Journal of accounting research
53
(
2015
)
3
,
pp. 593-631
Persistent link: https://www.econbiz.de/10011295344
Saved in:
6
Accounting standards harmonization and financial statement comparability : evidence from transnational information transfer
Wang, Clare
- In:
Journal of accounting research
52
(
2014
)
4
,
pp. 955-992
Persistent link: https://www.econbiz.de/10010405107
Saved in:
7
Managerial ownership and accounting conservatism
LaFond, Ryan
;
Roychowdhury, Sugata
- In:
Journal of accounting research
46
(
2008
)
1
,
pp. 101-135
Persistent link: https://www.econbiz.de/10003661394
Saved in:
8
Praxisbefragung: Erfahrungen von Unternehmen bei der Umstellung der Rechnungslegung von HBG auf IAS/IFRS oder US-GAAP
Köhler, Annette G.
;
Marten, Kai-Uwe
;
Schlereth, Dieter
; …
- In:
Betriebs-Berater : BB
58
(
2003
)
49
,
pp. 2615-2621
Persistent link: https://www.econbiz.de/10001833952
Saved in:
9
Unterschiede im Wertaufhellungsverständnis zwischen den handelsrechtlichen GoB und den IAS/IFRS
Moxter, Adolf
- In:
Betriebs-Berater : BB
58
(
2003
)
48
,
pp. 2559-2564
Persistent link: https://www.econbiz.de/10001833996
Saved in:
10
Normdurchsetzung in der deutschen Rechnungslegung : enforcement nach dem Vorbild der USA?
Wüstermann, Jens
- In:
Betriebs-Berater : BB
57
(
2002
)
14
,
pp. 718-725
Persistent link: https://www.econbiz.de/10001657969
Saved in:
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