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~isPartOf:"Journal of accounting research"
~subject:"Rechnungswesen"
~subject:"Vertragstheorie"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Rechnungswesen
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Accounting standards
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Journal of accounting research
Accounting theory ; Vol. 2
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Accounting horizons : a quarterly publication of the American Accounting Association
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International journal of critical accounting : IJCA
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Advances in finance, accounting, and economics (AFAE) book series
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Critical perspectives on accounting : an international journal for social and organizational accountability
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25 Jahre Unternehmertum : Festschrift für Giorgio Behr
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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1
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
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2
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
Saved in:
3
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:
4
A real effects perspective to accounting measurement and disclosure : implications and insights for future research
Kanodia, Chandra S.
;
Sapra, Haresh
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 623-676
Persistent link: https://www.econbiz.de/10011500062
Saved in:
5
Negotiated measurement rules in debt contracts
Li, Ningzhong
- In:
Journal of accounting research
48
(
2010
)
5
,
pp. 1103-1144
Persistent link: https://www.econbiz.de/10008732180
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