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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Accounting policy"
~subject:"Accounting valuation"
~subject:"Welt"
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Accounting policy
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Accounting standards
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Black, Jonathan
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1
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Abacus : a journal of accounting, finance and business studies
The accounting review : a publication of the American Accounting Association
WPg : Kompetenz schafft Vertrauen
20
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
Review of accounting studies
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Betriebs-Berater : BB
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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Der Betrieb
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Journal of accounting & economics
10
The international journal of accounting : TIJA
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Advances in accounting : a research annual
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
6
Europäische Hochschulschriften / 5
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Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
6
Journal of accounting and public policy
6
Journal of accounting research
6
Research in accounting regulation
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Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
6
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
5
Asia-Pacific journal of accounting & economics : APJAE
5
Gabler Edition Wissenschaft
5
Journal of business economics : JBE
5
Review of quantitative finance and accounting
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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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Accounting horizons : a quarterly publication of the American Accounting Association
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Accounting in Europe
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
4
Handelsblatt-Bücher
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International journal of critical accounting : IJCA
4
Rechnungslegung, Steuerung und Aufsicht von Banken : Kapitalmarktorientierung und Internationalisierung ; Festschrift zum 60. Geburtstag von Jürgen Krumnow
4
Accounting, Economics, and Law : AEL ; a convivium
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
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Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
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CFS working paper series
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Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
3
Die Betriebswirtschaft : DBW
3
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
3
IFRS in Rechnungswesen und Controlling : Kongress-Dokumentation ; 59. Deutscher Betriebswirtschafter-Tag 2005
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1
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
2
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
3
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
4
Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John
;
Yu, Yong
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
Saved in:
5
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:
6
Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.
;
Houston, Richard W.
;
Peters, Michael F.
; …
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
Saved in:
7
The effect of mandatory IFRS adoption on international cross-listings
Chen, Long
;
Ng, Jeff
;
Tsang, Albert
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1395-1435
Persistent link: https://www.econbiz.de/10011337680
Saved in:
8
Accounting standards and international portfolio holdings
Yu, Gwen
;
Wahid, Aida Sijamic
- In:
The accounting review : a publication of the American …
89
(
2014
)
5
,
pp. 1895-1930
Persistent link: https://www.econbiz.de/10010428711
Saved in:
9
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
Saved in:
10
An investigation of the relationship between use of international accounting standards and source of company finance in Germany
Tarca, Ann
;
Morris, Richard D.
;
Moy, Melissa
- In:
Abacus : a journal of accounting, finance and business …
49
(
2013
)
1
,
pp. 74-98
Persistent link: https://www.econbiz.de/10009730858
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