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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Gabler Edition Wissenschaft"
~isPartOf:"International business and economics research journal"
~isPartOf:"Journal of accounting research"
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Search: subject_exact:"Bilanzwahrheit"
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Accounting standards
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Advances in accounting : a research annual
Gabler Edition Wissenschaft
International business and economics research journal
Journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
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ECONIS (ZBW)
63
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1
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63
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1
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
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
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:
4
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
5
The relevance of GAAP vs. non-GAAP net assets to creditors : an examination of the credit default swap market
Brasel, Kelsey R.
;
Hill, Mary S.
;
Taylor, Gary K.
- In:
Advances in accounting : a research annual
56
(
2022
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013365536
Saved in:
6
Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards
Minif, Yosra
;
Tahari, Marwa
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013365561
Saved in:
7
Accounting for inventory costs and real earnings management behavior
Galdi, Fernando Caio
;
Johnson, E. Scott
- In:
Advances in accounting : a research annual
53
(
2021
),
pp. 1-9
Persistent link: https://www.econbiz.de/10013477322
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8
The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Shiah-Hou, Shin-Rong
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013443976
Saved in:
9
The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Chen, Anthony
;
Gong, James Jianxin
;
Lu, Richard Hung-Yuan
- In:
Advances in accounting : a research annual
49
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
Saved in:
10
Non-GAAP earnings disclosures around Regulation G : the case of "implicit non-GAAP reporting"
Thielemann, Felix
;
Dinh, Tami
- In:
Advances in accounting : a research annual
46
(
2019
),
pp. 1-14
Persistent link: https://www.econbiz.de/10012156499
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