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~isPartOf:"Journal of accounting research"
~isPartOf:"Research in accounting regulation"
~subject:"Bilanzrecht"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Bilanzrecht
Accounting standards
45
Bilanzierungsgrundsätze
45
IFRS
18
USA
16
United States
16
Accounting law
9
Corporate disclosure
6
Unternehmenspublizität
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Accounting
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Accounting policy
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Bilanzpolitik
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Disclosure regulation
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Financial audit
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Standardisierung
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Accounting valuation
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Welt
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Fair value accounting
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accounting standards
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ASU 2011-05
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Agency theory
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Asymmetric information
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Anantharaman, Divya
1
Braun, Gary P.
1
Derrick, Patricia L. D.
1
Donelson, Dain C.
1
Haynes, Christine M.
1
Holthausen, Robert W.
1
Kim, Jung Hoon
1
Kohlbeck, Mark
1
Leuz, Christian
1
Lewis, Tom D.
1
McInnis, John
1
Mergenthaler, Richard D.
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Shi, Linna
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Taylor, Mark H.
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Wang, Ping
1
Warfield, Terry D.
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Journal of accounting research
Research in accounting regulation
WPg : Kompetenz schafft Vertrauen
18
Accounting horizons : a quarterly publication of the American Accounting Association
11
The accounting review : a publication of the American Accounting Association
11
Betriebs-Berater : BB
10
Der Betrieb
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Abacus : a journal of accounting, finance and business studies
9
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
7
Accounting and business research
4
Accounting in Europe
4
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
China journal of accounting research : CJAR
4
Europäische Hochschulschriften / 5
4
Jahrbuch für Controlling und Rechnungswesen
4
Review of quantitative finance and accounting
4
Accounting theory ; Vol. 4
3
Accounting, Economics, and Law : AEL ; a convivium
3
Die Zukunft des deutschen Bilanzrechts im Zeichen internationaler Rechnungslegung und privater Standardsetzung : [Vorträge und Diskussionsberichte des interdisziplinären Symposions "Die Zukunft des Deutschen Bilanzrechts", Universität Bielefeld am 25. und 26. Juni 1999]
3
Gabler Edition Wissenschaft
3
International journal of critical accounting : IJCA
3
International journal of economics and finance
3
Journal of accounting & economics
3
Journal of business economics : JBE
3
Rechnungslegung der Unternehmung
3
Review of accounting studies
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
3
The early years of the International Accounting Standards Committee
3
The journal of corporate accounting & finance
3
Vahlens Lernbücher
3
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
2
Advances in accounting : a research annual
2
Australian journal of management
2
Behavioral research in accounting
2
Berichte aus der Betriebswirtschaft
2
Commercial lending review
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Comparative economic research : Central and Eastern Europe
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Deutsches, europäisches und vergleichendes Wirtschaftsrecht
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ECONIS (ZBW)
9
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1
Enhanced disclosure of other comprehensive income and increased usefulness of net income : the implications of Accounting Standards Update 2011-05
Shi, Linna
;
Wang, Ping
;
Zhou, Nan
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 139-144
Persistent link: https://www.econbiz.de/10011811193
Saved in:
2
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
3
Explaining rules-based characteristics in U.S. GAAP : theories and evidence
Donelson, Dain C.
;
McInnis, John
;
Mergenthaler, Richard D.
- In:
Journal of accounting research
54
(
2016
)
3
,
pp. 827-861
Persistent link: https://www.econbiz.de/10011500081
Saved in:
4
Presentation formats of other comprehensive income after accounting standards update 2011-05
Kim, Jung Hoon
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 118-122
Persistent link: https://www.econbiz.de/10011624543
Saved in:
5
Understanding the evolution of SFAS 141 and 142 : an analysis of comment letters
Anantharaman, Divya
- In:
Research in accounting regulation
27
(
2015
)
2
,
pp. 99-110
Persistent link: https://www.econbiz.de/10011438653
Saved in:
6
Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.
;
Haynes, Christine M.
;
Lewis, Tom D.
; …
- In:
Research in accounting regulation
27
(
2015
)
1
,
pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
Saved in:
7
Accounting for promises : the impact of SFAS No. 116 on charities
Derrick, Patricia L. D.
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 208-218
Persistent link: https://www.econbiz.de/10010232427
Saved in:
8
Accounting standard attributes and accounting quality : discussion and analysis
Kohlbeck, Mark
;
Warfield, Terry D.
- In:
Research in accounting regulation
22
(
2010
)
2
,
pp. 59-70
Persistent link: https://www.econbiz.de/10009230506
Saved in:
9
Accounting standards, financial reporting outcomes, and enforcement
Holthausen, Robert W.
- In:
Journal of accounting research
47
(
2009
)
2
,
pp. 447-458
Persistent link: https://www.econbiz.de/10003840023
Saved in:
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