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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Accounting standards
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Journal of accounting research
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Critical perspectives on accounting : an international journal for social and organizational accountability
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ECONIS (ZBW)
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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
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:
3
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:
4
Policy implications of research on non-GAAP reporting
Black, D. E.
;
Christensen, T. E.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 1-7
Persistent link: https://www.econbiz.de/10011916334
Saved in:
5
The Financial Accounting Standards Board : profiles of seven leaders
Flesher, D. L.
;
Flesher, T. K.
;
Previts, G. J.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 38-48
Persistent link: https://www.econbiz.de/10011916355
Saved in:
6
Value relevance of customer-related intangible assets
Bauman, Mark P.
;
Shaw, Ken W.
- In:
Research in accounting regulation
30
(
2018
)
2
,
pp. 95-102
Persistent link: https://www.econbiz.de/10011947572
Saved in:
7
Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi
;
Lewis, Tracy R.
;
Schipper, Katherine
;
Zhang, Yun
- In:
Journal of accounting research
55
(
2017
)
1
,
pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
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8
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
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9
Compliance with accounting standards by financial institutions : some evidence from Bangladesh
Islam, Majidul
;
Hossain, Ashrafee Tanvir
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 145-151
Persistent link: https://www.econbiz.de/10011811196
Saved in:
10
Contracting on GAAP changes : large sample evidence
Christensen, Hans B.
;
Nikolaev, Valeri V.
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1021-1050
Persistent link: https://www.econbiz.de/10011790749
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