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~isPartOf:"European accounting review"
~isPartOf:"Europäische Hochschulschriften / 5"
~isPartOf:"Handelsblatt-Bücher"
~subject:"Bilanzierungsgrundsätze"
~subject:"USA"
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Bilanzierungsgrundsätze
USA
Accounting standards
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European accounting review
Europäische Hochschulschriften / 5
Handelsblatt-Bücher
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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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, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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Critical perspectives on accounting : an international journal for social and organizational accountability
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
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ECONIS (ZBW)
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1
Determinants and consequences of a voluntary turn away from IFRS to local GAAP : evidence from Switzerland
Fiechter, Peter
;
Halberkann, Jerome
;
Meyer, Conrad
- In:
European accounting review
27
(
2018
)
5
,
pp. 955-989
Persistent link: https://www.econbiz.de/10011977320
Saved in:
2
Why more forward-looking accounting standards can reduce financial reporting quality
Ewert, Ralf
;
Wagenhofer, Alfred
- In:
European accounting review
25
(
2016
)
3
,
pp. 487-513
Persistent link: https://www.econbiz.de/10011598104
Saved in:
3
The information content of stock prices, legal environments, and accounting standards : international evidence
Wang, Wenjie
;
Yu, Wayne W.
- In:
European accounting review
24
(
2015
)
3
,
pp. 471-493
Persistent link: https://www.econbiz.de/10011409748
Saved in:
4
The role of institutional and economic factors in the strategic use of non-gaap disclosures to beat earnings benchmarks
Isidro, Helena
;
Marques, Ana
- In:
European accounting review
24
(
2015
)
1
,
pp. 95-128
Persistent link: https://www.econbiz.de/10011302901
Saved in:
5
Incentives or standards : what determines accounting quality changes around ifrs adoption?
Christensen, Hans B.
;
Lee, Edward
;
Walker, Martin
; …
- In:
European accounting review
24
(
2015
)
1
,
pp. 31-61
Persistent link: https://www.econbiz.de/10011302903
Saved in:
6
Value relevance of accounting information for intangible-intensive industries and the impact of scale : the US evidence
Ciftci, Mustafa
;
Darrough, Masako N.
;
Mashruwala, Raj
- In:
European accounting review
23
(
2014
)
2
,
pp. 199-226
Persistent link: https://www.econbiz.de/10011505822
Saved in:
7
Accounting as a technology of government in the Portuguese empire : the development, application and enforcement of accounting rules during the Pombaline Era (1761 - 1777)
Gomes, Delfina
;
Carnegie, Garry D.
;
Rodrigues, Lúcia Lima
- In:
European accounting review
23
(
2014
)
1
,
pp. 87-115
Persistent link: https://www.econbiz.de/10010382171
Saved in:
8
The stewardship role of analyst forecasts, and discretionary versus non-discretionary accruals
Christensen, Peter Ove
;
Frimor, Hans
;
Şabac, Florin
- In:
European accounting review
22
(
2013
)
2
,
pp. 257-296
Persistent link: https://www.econbiz.de/10009759181
Saved in:
9
Decline in financial reporting for joint ventures? : Canadian evidence on removal of financial reporting choice
Richardson, A. William
;
Roubi, Raafat R.
;
Soonawalla, Kazbi
- In:
European accounting review
21
(
2012
)
2
,
pp. 373-393
Persistent link: https://www.econbiz.de/10009568082
Saved in:
10
Value-driving activities in Euro-zone banks
Isidro, Helena
;
Grilo, David
- In:
European accounting review
21
(
2012
)
2
,
pp. 297-341
Persistent link: https://www.econbiz.de/10009568084
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