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~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"Journal of accounting research"
~isPartOf:"WPg : Kompetenz schafft Vertrauen"
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Search: subject_exact:"Bilanzwahrheit"
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Betriebswirtschaftliche Forschung und Praxis : BFuP
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ECONIS (ZBW)
123
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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
The dark side of audit market competition
Pan, Yue
;
Shroff, Nemit
;
Zhang, Pengdong
- In:
Journal of accounting & economics
75
(
2023
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10014282262
Saved in:
3
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:
4
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:
5
When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry
;
Sloan, Richard G.
- In:
Journal of accounting & economics
73
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
Saved in:
6
Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
Chen, Han-Chung
;
Lee, Yen-Jung
;
Lo, Sheng-Yi
;
Yu, Yong
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013203471
Saved in:
7
The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang
;
Jiang, Xu
- In:
Journal of accounting & economics
69
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
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8
Implications of non-GAAP earnings for real activities and accounting choices
Laurion, Henry
- In:
Journal of accounting & economics
70
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012301669
Saved in:
9
The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo
;
Lee, Hakyin
;
Marquardt, Carol
- In:
Journal of accounting & economics
67
(
2019
)
1
,
pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
Saved in:
10
Die Behandlung des Erlasses von Verbindlichkeiten in der Rechnungslegung einschließlich möglicher Einflüsse auf die Unternehmensbewertung
Nadvornik, Wolfgang
;
Fritz-Schmied, Gudrun
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
70
(
2018
)
3
,
pp. 271-286
Persistent link: https://www.econbiz.de/10011868905
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