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~isPartOf:"Journal of accounting, auditing & finance"
~isPartOf:"KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS"
~isPartOf:"Review of accounting & finance"
~type:"article"
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Search: subject_exact:"Bilanzklarheit"
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Accounting standards
93
Bilanzierungsgrundsätze
93
IFRS
64
USA
46
United States
46
Deutschland
40
Germany
40
Balancing accounts
24
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24
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19
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18
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10
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10
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Küting, Karlheinz
5
Erchinger, Holger
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
3
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2
Brüggemann, Benedikt
2
Dimitrov, Valentin
2
Freisleben, Norbert
2
Glaum, Martin
2
Henkel, Knut
2
Hettich, Natalie
2
Hillmer, Hans-Jürgen
2
Jain, Prem C.
2
Lühn, Michael
2
Miller, Gregory S.
2
Ott, Daniela
2
Pellens, Bernhard
2
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Schurbohm, Anne
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Schwedler, Kristina
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Siegel, Mikosch
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2
Wu, Joanna Shuang
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1
Amann, Thomas
1
App, Jürgen G.
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Arnsfeld, Torsten
1
Asteriou, Dimitrios
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1
Barckow, Andreas
1
Basche, Kerstin
1
Baumeister, Alexander
1
Bayou, Mohamed E.
1
Billings, Mary Brooke
1
Black, Ervin L.
1
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Journal of accounting, auditing & finance
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
Review of accounting & finance
WPg : Kompetenz schafft Vertrauen
46
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
Journal of accounting & economics
33
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
28
Review of accounting studies
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Advances in accounting : a research annual
23
The journal of corporate accounting & finance
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
22
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
Accounting in Europe
20
Issues in accounting education
18
Journal of international accounting auditing & taxation
18
European accounting review
17
Journal of accounting research
17
The international journal of accounting : TIJA
17
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Journal of business finance & accounting : JBFA
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
International journal of critical accounting : IJCA
14
Journal of business economics : JBE
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 journal of accounting, auditing and performance evaluation : IJAAPE
12
Journal of business & economics research
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
International business and economics research journal
11
Critical perspectives on accounting : an international journal for social and organizational accountability
10
Routledge handbook of accounting in Asia
10
US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht
10
Accounting theory ; Vol. 2
9
International journal of economics and accounting : IJEA
9
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ECONIS (ZBW)
93
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1
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10
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93
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1
The declining GAAP ETR trend over 1960-2016
Lu, Yuzhu
;
Shao, Liang
;
Zhang, Yue
- In:
Review of accounting & finance
21
(
2022
)
5
,
pp. 398-422
Persistent link: https://www.econbiz.de/10013454873
Saved in:
2
Is other comprehensive income reported in the income statement more value relevant? : the role of financial statement presentation
Lin, Steve
;
Martinez, Donel
;
Wang, Changjiang
;
Yang, Ya-wen
- In:
Journal of accounting, auditing & finance
33
(
2018
)
4
,
pp. 624-646
Persistent link: https://www.econbiz.de/10011934204
Saved in:
3
Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?
Black, Ervin L.
;
Christensen, Theodore E.
;
Kiosse, …
- In:
Journal of accounting, auditing & finance
32
(
2017
)
2
,
pp. 209-240
Persistent link: https://www.econbiz.de/10011672297
Saved in:
4
Adoption of international accounting standards and performance of emerging capital markets
Mhedhbi, Karim
;
Zéghal, Daniel
- In:
Review of accounting & finance
15
(
2016
)
2
,
pp. 252-272
Persistent link: https://www.econbiz.de/10011586356
Saved in:
5
Stock option expense management after SFAS 123R
Efendi, Jap
;
Ho, Li-chin Jennifer
;
Tsay, Jeffrey J.
; …
- In:
Review of accounting & finance
13
(
2014
)
3
,
pp. 210-231
Persistent link: https://www.econbiz.de/10010421583
Saved in:
6
Are international financial reporting standards-based and US GAAP-based accounting amounts comparable? : evidence from US ADRs
Eng, Li Li
;
Sun, Li
;
Thanyaluk Vichitsarawong
- In:
Journal of accounting, auditing & finance
29
(
2014
)
2
,
pp. 163-187
Persistent link: https://www.econbiz.de/10010354261
Saved in:
7
The adoption of internationally recognized accounting standards : implications for the credit markets
Wu, Joanna Shuang
;
Zhang, Ivy Xiying
- In:
Journal of accounting, auditing & finance
29
(
2014
)
2
,
pp. 95-128
Persistent link: https://www.econbiz.de/10010354269
Saved in:
8
Differences in earnings management between firms using US GAAP and IAS/IFRS
Liu, Chunhui
;
Yuen, Chun Yip
;
Yao, Lee Jian
;
Chan, Siew H.
- In:
Review of accounting & finance
13
(
2014
)
2
,
pp. 134-155
Persistent link: https://www.econbiz.de/10010387804
Saved in:
9
Cost of equity capital of foreign firms : did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconcilitation?
Han, Fei
;
He, Haihong
- In:
Review of accounting & finance
12
(
2013
)
3
,
pp. 268-285
Persistent link: https://www.econbiz.de/10009788080
Saved in:
10
Discussion of "critical accounting policy disclosures"
Billings, Mary Brooke
- In:
Journal of accounting, auditing & finance
26
(
2011
)
1
,
pp. 77-80
Persistent link: https://www.econbiz.de/10008989533
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