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subject:"Bilanzrecht"
~person:"Skinner, Douglas J."
~subject:"Accounting standards"
~type_genre:"Article in journal"
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Search: subject_exact:"Statement of Financial Accounting Standard"
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Bilanzrecht
Accounting standards
Bilanzierungsgrundsätze
5
Accounting
3
Fair value accounting
3
Fair-Value-Bilanzierung
3
IFRS
3
Rechnungswesen
3
Accounting law
2
1996-2007
1
Accounting valuation
1
Asymmetric information
1
Asymmetrische Information
1
Bilanzielle Bewertung
1
Collateral
1
Economics of regulation
1
FASB
1
Geschäftswert
1
Goodwill
1
Interessenpolitik
1
Kreditsicherung
1
Lobbying
1
Regulierungstheorie
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USA
1
United States
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economic consequences
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lobbying
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politics
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Article
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Article in journal
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5
Arbeitspapier
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Graue Literatur
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Non-commercial literature
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English
5
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Skinner, Douglas J.
Holzmann, Oscar J.
13
Küting, Karlheinz
13
Christensen, Theodore E.
12
Harris, Peter
11
Schildbach, Thomas
10
Dobler, Michael
8
Ernstberger, Jürgen
8
Lüdenbach, Norbert
8
Meyer, Conrad
8
Ramanna, Karthik
8
Sellhorn, Thorsten
8
Tarca, Ann
8
Henry, Elaine
7
Kümpel, Thomas
7
Barth, Mary E.
6
McEnroe, John E.
6
Munter, Paul
6
Wüstemann, Jens
6
Zimmermann, Jochen
6
Ballwieser, Wolfgang
5
Bloomfield, Robert
5
Böcking, Hans-Joachim
5
Isidro, Helena
5
Leibfried, Peter
5
Reinstein, Alan
5
Wagenhofer, Alfred
5
Zwirner, Christian
5
Anderson, Spencer B.
4
Black, Dirk E.
4
Bradshaw, Mark T.
4
Brown, Philip
4
Bushman, Robert M.
4
El-Gazzar, Samir
4
Haller, Axel
4
Hitz, Jörg-Markus
4
Kang, Tony
4
Kirsch, Hanno
4
Kühnberger, Manfred
4
Leuz, Christian
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Journal of accounting & economics
4
Australian journal of management
1
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ECONIS (ZBW)
5
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1
The politics of accounting standard-setting : a review of empirical research
Gipper, Brandon
;
Lombardi, Brett J.
;
Skinner, Douglas J.
- In:
Australian journal of management
38
(
2013
)
3
,
pp. 523-551
Persistent link: https://www.econbiz.de/10010233217
Saved in:
2
Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"
Skinner, Douglas J.
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 203-208
Persistent link: https://www.econbiz.de/10009406381
Saved in:
3
Discussion of “implications for GAAP from an analysis of positive research in accounting”
Lambert, Richard A.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 287-295
Persistent link: https://www.econbiz.de/10008810014
Saved in:
4
Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.
;
Ramanna, Karthik
;
Skinner, Douglas J.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 246-286
Persistent link: https://www.econbiz.de/10008810018
Saved in:
5
Discussion of "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting"
Skinner, Douglas J.
- In:
Journal of accounting & economics
45
(
2008
)
2/3
,
pp. 282-288
Persistent link: https://www.econbiz.de/10003747419
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