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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Journal of accounting research"
~subject:"Bilanzpolitik"
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Search: subject_exact:"Stichtagsprinzip der Bilanz"
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Bilanzpolitik
Accounting standards
38
Bilanzierungsgrundsätze
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IFRS
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USA
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United States
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Accounting law
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Bilanzrecht
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Accounting
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World
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Corporate disclosure
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Standardisierung
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Standardization
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Comparison
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Fair value accounting
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Fair-Value-Bilanzierung
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Financial statement
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Gewinn
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Jahresabschluss
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Reporting
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accounting standards
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1984-2009
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Accounting theory
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Agency theory
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Asymmetric information
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Asymmetrische Information
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Auskunftspflicht
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Bilanztheorie
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Capital income
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Cahan, Steven F.
1
Emanuel, David
1
Guggenmos, Ryan D.
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Hribar, Paul
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Leuz, Christian
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Mergenthaler, Richard
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Rennekamp, Kristina
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Roeschley, Aaron
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Venter, Elmar R.
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Wang, Hong
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Wang, Sean
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Wu, Liansheng
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Abacus : a journal of accounting, finance and business studies
Journal of accounting research
Review of accounting studies
15
Advances in accounting : a research annual
8
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
7
Journal of accounting & economics
6
Der Betrieb
5
The accounting review : a publication of the American Accounting Association
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Asia-Pacific journal of accounting & economics : APJAE
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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Review of quantitative finance and accounting
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The international journal of accounting : TIJA
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Journal of accounting and public policy
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Journal of business economics : JBE
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Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
3
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Accounting horizons : a quarterly publication of the American Accounting Association
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Australian accounting review
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Bochumer Beiträge zur Unternehmensführung
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Cogent business & management
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Die Betriebswirtschaft : DBW
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European accounting review
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Europäische Hochschulschriften / 5
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International journal of economic perspectives : IJEP
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International review of financial analysis
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Leasing : Wissenschaft & Praxis
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Review of Pacific Basin financial markets and policies
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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ECONIS (ZBW)
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1
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
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2
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
3
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
4
The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei
;
Wu, Liansheng
;
Wang, Hong
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
Saved in:
5
The value relevance of mandatory non-GAAP earnings
Venter, Elmar R.
;
Emanuel, David
;
Cahan, Steven F.
- In:
Abacus : a journal of accounting, finance and business …
50
(
2014
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10010350511
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