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~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"IFRS"
~subject:"Theory"
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Search: subject_exact:"Statement of Financial Accounting Standard"
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The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
56
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1
Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos
;
Huang, Zeqiong
;
Hwang, Hyun
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
Saved in:
2
Harmonized accounting standards and investment beauty contests
Jiang, Xu
;
Tang, Chao
;
Zhang, Gaoqing
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
Saved in:
3
The effect of financial statement incomparability on investment decisions
Anderson, Spencer B.
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 1-20
Persistent link: https://www.econbiz.de/10014303094
Saved in:
4
The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R.
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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5
Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden
;
Williams, Brian M.
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 397-425
Persistent link: https://www.econbiz.de/10012703043
Saved in:
6
Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS
Gordon, Elizabeth A.
;
Hsu, Hsiao-Tang
- In:
The accounting review : a publication of the American …
93
(
2018
)
1
,
pp. 187-211
Persistent link: https://www.econbiz.de/10011817887
Saved in:
7
Do the FASB's standards add shareholder value?
Khan, Urooj
;
Li, Bin
;
Rajgopal, Shivaram
; …
- In:
The accounting review : a publication of the American …
93
(
2018
)
2
,
pp. 209-247
Persistent link: https://www.econbiz.de/10011858929
Saved in:
8
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:
9
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:
10
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
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