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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS"
~subject:"Accounting standards"
~subject:"United States"
~type_genre:"Article in journal"
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Accounting standards
United States
Bilanzierungsgrundsätze
94
IFRS
75
Deutschland
46
Germany
46
USA
39
Balancing accounts
24
Bilanzierung
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Küting, Karlheinz
5
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3
Leibfried, Peter
3
Lüdenbach, Norbert
3
Melcher, Winfried
3
Sellhorn, Thorsten
3
Ulbrich, Philipp
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Weber, Claus-Peter
3
Zwirner, Christian
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2
Freisleben, Norbert
2
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2
Henkel, Knut
2
Hettich, Natalie
2
Hillmer, Hans-Jürgen
2
Lühn, Michael
2
Ott, Daniela
2
Pellens, Bernhard
2
Schmidt, Katja
2
Schurbohm, Anne
2
Schwedler, Kristina
2
Siegel, Mikosch
2
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2
Wirth, Johannes
2
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1
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1
Amenkhienan, Felix E.
1
App, Jürgen G.
1
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1
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1
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1
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1
Broßius, Frank
1
Brücks, Michael
1
Burger, Anton
1
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Advances in accounting : a research annual
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
WPg : Kompetenz schafft Vertrauen
46
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
Journal of accounting & economics
35
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
29
Review of accounting studies
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
The journal of corporate accounting & finance
23
Abacus : a journal of accounting, finance and business studies
22
Betriebswirtschaftliche Forschung und Praxis : BFuP
22
Accounting in Europe
20
The Cato journal : an interdisciplinary journal of public policy analysis
20
The annals of regional science : an international journal of urban, regional and environmental research and policy ; official journal of the Western Regional Science Association
20
Challenge
19
Issues in accounting education
19
Journal of regional science
19
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
Monthly labor review : MLR
17
The American economic review
17
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
16
Economic development quarterly : the journal of American economic revitalization
16
Journal of business finance & accounting : JBFA
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Economic review
15
Journal of urban economics
15
International journal of critical accounting : IJCA
14
Journal of banking & finance
14
Journal of business economics : JBE
14
Journal of financial services research : JFSR
14
The international journal of accounting : TIJA
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
International business and economics research journal
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ECONIS (ZBW)
94
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1
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:
2
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:
3
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:
4
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
Saved in:
5
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:
6
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:
7
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
Saved in:
8
Are fair value options created equal? : a study of SFAS 159 and earnings volatility
Couch, Robert B.
;
Thibodeau, Nicole
;
Wu, Wei
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 15-29
Persistent link: https://www.econbiz.de/10011811255
Saved in:
9
Difficulties converging US GAAP and IFRS through joint projects : the case of business combinations
Hughes, Susan B.
;
Larson, Robert K.
;
Sander, James F.
; …
- In:
Advances in accounting : a research annual
39
(
2017
),
pp. 1-20
Persistent link: https://www.econbiz.de/10011811280
Saved in:
10
Are financial professionals ready for IFRS? : an exploratory study
Bierstaker, James L.
;
Kopp, Lori S.
;
Lombardi, Danielle R.
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 1-7
Persistent link: https://www.econbiz.de/10011713492
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