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subject:"Bilanzierungsgrundsätze"
~isPartOf:"International journal of accounting, auditing and performance evaluation : IJAAPE"
~isPartOf:"Review of accounting studies"
~subject:"Bilanz"
~subject:"IAS 1 revised"
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Bilanzierungsgrundsätze
Bilanz
IAS 1 revised
Accounting standards
40
Accounting policy
16
Bilanzpolitik
16
IFRS
15
Gewinn
5
Profit
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Bilanzrecht
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Earnings management
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International Financial Reporting Standards
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Aktienoption
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Ankündigungseffekt
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Announcement effect
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1994-2009
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Cash flow
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Barth, Mary E.
3
Christensen, Theodore E.
3
Dyreng, Scott D.
2
Gow, Ian D.
2
Hanlon, Michelle Lee
2
Maydew, Edward L.
2
Merkley, Kenneth J.
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Taylor, Daniel J.
2
Tucker, Jennifer Wu
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Venkataraman, Shankar
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Akhtaruddin, M.
1
Al-Homaidi, Eissa A.
1
Alam, Pervaiz
1
Almaqtari, Faozi A.
1
Arnedo, Laura
1
Bozoudis, Michail
1
Bradshaw, Mark T.
1
Bratten, Brian
1
Callen, Jeffrey L.
1
Causholli, Monika
1
Cazier, Richard
1
Chakravarthy, Jivas
1
Chen, Chih-ying
1
Chen, Ester
1
Cheng, Qiang
1
Cho, Myojung
1
Cho, Young Jun
1
Christensen, Hans B.
1
Chu, Xiaoyan
1
Collins, Daniel W.
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D'Souza, Julia
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Ernstberger, Jürgen
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Farhan, Najib H.
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Fasan, Marco
1
Fiori, Giovanni
1
Frankel, Richard
1
Garrido-Miralles, Pascual
1
Gavious, Ilanit
1
Gunny, Katherine A.
1
Hail, Luzi
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International journal of accounting, auditing and performance evaluation : IJAAPE
Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
Journal of accounting & economics
34
The accounting review : a publication of the American Accounting Association
32
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Advances in accounting : a research annual
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
SpringerLink / Bücher
21
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
Accounting in Europe
20
Issues in accounting education
18
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
Europäische Hochschulschriften / 5
17
The international journal of accounting : TIJA
17
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
Journal of business finance & accounting : JBFA
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
International journal of critical accounting : IJCA
14
Journal of business economics : JBE
14
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
13
IRZ : Zeitschrift für internationale Rechnungslegung
13
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
12
Gabler Edition Wissenschaft
12
Journal of business & economics research
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
Critical perspectives on accounting : an international journal for social and organizational accountability
11
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
11
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ECONIS (ZBW)
40
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1
Mandatory CSR and sustainability reporting : economic analysis and literature review
Christensen, Hans B.
;
Hail, Luzi
;
Leuz, Christian
- In:
Review of accounting studies
26
(
2021
)
3
,
pp. 1176-1248
Persistent link: https://www.econbiz.de/10012659674
Saved in:
2
Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? : fieldwork case-study vignettes for Taiwan
Hsu, Yu-Lin
;
Reid, Gavin C.
- In:
International journal of accounting, auditing and …
19
(
2023
)
2
,
pp. 161-184
Persistent link: https://www.econbiz.de/10014335295
Saved in:
3
Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung
;
Krishnan, Gopal
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
Saved in:
4
Do IFRS-based and U.S. GAAP-based ratios render equivalent information?
Zeller, Thomas L.
;
Kostolansky, John
;
Bozoudis, Michail
- In:
International journal of accounting, auditing and …
16
(
2020
)
2/3
,
pp. 109-129
Persistent link: https://www.econbiz.de/10012504741
Saved in:
5
An empirical evaluation of financial reporting quality of the Indian GAAP and Indian accounting standards
Almaqtari, Faozi A.
;
Farhan, Najib H.
;
Al-Homaidi, Eissa A.
- In:
International journal of accounting, auditing and …
16
(
2020
)
2/3
,
pp. 200-229
Persistent link: https://www.econbiz.de/10012504760
Saved in:
6
Convergence to IFRS : a comparative analysis of accounting standards in India
Tawiah, Vincent Konadu
- In:
International journal of accounting, auditing and …
16
(
2020
)
2/3
,
pp. 249-270
Persistent link: https://www.econbiz.de/10012504815
Saved in:
7
Ideological diversity in standard setting
Chakravarthy, Jivas
- In:
Review of accounting studies
24
(
2019
)
1
,
pp. 113-155
Persistent link: https://www.econbiz.de/10012006054
Saved in:
8
Financial reporting changes and the internal information environment : evidence from SFAS 142
Cheng, Qiang
;
Cho, Young Jun
;
Yang, Holly
- In:
Review of accounting studies
23
(
2018
)
1
,
pp. 347-383
Persistent link: https://www.econbiz.de/10011848301
Saved in:
9
The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren
;
O'Brien, Patricia C.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 644-676
Persistent link: https://www.econbiz.de/10011690181
Saved in:
10
The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
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