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subject:"Accounting standards"
~isPartOf:"Journal of accounting research"
~isPartOf:"The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association"
~subject:"Reporting"
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Search: subject_exact:"Jahresabschluss"
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Accounting standards
Reporting
Financial statement
55
Jahresabschluss
55
Berichtswesen
26
USA
15
United States
15
Electronic data interchange
13
Elektronischer Datenaustausch
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Accounting policy
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Bilanzpolitik
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XBRL
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financial reporting quality
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Bilanzierungsgrundsätze
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Zhou, Jie
4
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3
Lim, Jee Hae
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Vasarhelyi, Miklos A.
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2
No, Won Gyun
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Srivastava, Rajendra P.
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Journal of accounting research
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
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
Betriebs-Berater : BB
10
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)
28
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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
A measure of firm complexity : data and code
Hoitash, Rani
;
Hoitash, Udi
- In:
The journal of information systems : JIS ; a semiannual …
36
(
2022
)
2
,
pp. 161-172
Persistent link: https://www.econbiz.de/10013412400
Saved in:
4
Information processing costs and firms' investment efficiency : an examination of channels of the XBRL effect
Feng, Cecilia
;
Kim, Chansog
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
3
,
pp. 53-75
Persistent link: https://www.econbiz.de/10012793295
Saved in:
5
Enterprise resource planning systems and XBRL reporting quality
Guo, Feng
;
Luo, Xin
;
Wheeler, Patrick R.
;
Yang, Liu
; …
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
3
,
pp. 77-106
Persistent link: https://www.econbiz.de/10012793298
Saved in:
6
The timeliness of XBRL filings : an empirical examination
Howard, Jennifer
;
Zhou, Jie
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
1
,
pp. 65-77
Persistent link: https://www.econbiz.de/10012549364
Saved in:
7
Auditor style and financial reporting similarity
Johnston, Joseph
;
Zhang, Joseph H.
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
1
,
pp. 79-99
Persistent link: https://www.econbiz.de/10012549365
Saved in:
8
XBRL tag extensions and tax accrual quality
Walton, Stephanie
;
Yang, Liu
;
Zhang, Yiyang
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
2
,
pp. 91-114
Persistent link: https://www.econbiz.de/10012626082
Saved in:
9
XBRL adoption and systematic information acquisition via EDGAR
Chen, Gary
;
Zhou, Jie
- In:
The journal of information systems : JIS ; a semiannual …
33
(
2019
)
2
,
pp. 23-43
Persistent link: https://www.econbiz.de/10012129098
Saved in:
10
Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Smith, Antoinette L.
;
Zhang, Yibo
;
Kipp, Peter C.
- In:
The journal of information systems : JIS ; a semiannual …
33
(
2019
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012153880
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