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~isPartOf:"Review of accounting studies"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"International Financial Reporting Standards"
~subject:"Jahresabschluss"
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Accounting standards
Accounting valuation
International Financial Reporting Standards
Jahresabschluss
Bilanzierungsgrundsätze
28
Accounting policy
15
Bilanzpolitik
15
IFRS
6
Earnings management
4
Gewinn
4
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Ankündigungseffekt
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1994-2009
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Barth, Mary E.
3
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Gow, Ian D.
2
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2
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2
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2
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1
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1
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1
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1
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1
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1
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1
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1
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1
Cheng, Qiang
1
Cho, Myojung
1
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1
Christensen, Hans B.
1
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1
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1
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Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
Managerial Auditing Journal
50
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
Journal of accounting & economics
34
The accounting review : a publication of the American Accounting Association
33
Accounting, Auditing & Accountability Journal
32
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Review of Accounting and Finance
25
Advances in accounting : a research annual
24
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
Abacus : a journal of accounting, finance and business studies
22
The IASB: the standards and their widespread adoption
21
Accounting in Europe
20
Issues in accounting education
19
Journal of international accounting auditing & taxation
19
SpringerLink / Bücher
19
Balance Sheet
18
Europäische Hochschulschriften / 5
18
Journal of accounting research
18
European accounting review
17
The international journal of accounting : TIJA
17
Journal of business finance & accounting : JBFA
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
International journal of critical accounting : IJCA
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
Critical perspectives on accounting : an international journal for social and organizational accountability
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
Asian Review of Accounting
12
International journal of accounting, auditing and performance evaluation : IJAAPE
12
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ECONIS (ZBW)
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1
Mandatory CSR and sustainability reporting : economic analysis and literature review
Christensen, Hans B.
;
Hail, Luzi
;
Leuz, Christian
- In:
Review of accounting studies
26
(
2021
)
3
,
pp. 1176-1248
Persistent link: https://www.econbiz.de/10012659674
Saved in:
2
Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung
;
Krishnan, Gopal
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
Saved in:
3
Ideological diversity in standard setting
Chakravarthy, Jivas
- In:
Review of accounting studies
24
(
2019
)
1
,
pp. 113-155
Persistent link: https://www.econbiz.de/10012006054
Saved in:
4
Financial reporting changes and the internal information environment : evidence from SFAS 142
Cheng, Qiang
;
Cho, Young Jun
;
Yang, Holly
- In:
Review of accounting studies
23
(
2018
)
1
,
pp. 347-383
Persistent link: https://www.econbiz.de/10011848301
Saved in:
5
The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren
;
O'Brien, Patricia C.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 644-676
Persistent link: https://www.econbiz.de/10011690181
Saved in:
6
The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
Saved in:
7
Corporate investment and changes in GAAP
Shroff, Nemit
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 1-63
Persistent link: https://www.econbiz.de/10011655597
Saved in:
8
The informativeness of pro forma and street earnings : an examination of information asymmetry around earnings announcements
Huang, Qianyun
;
Skantz, Terrance R.
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 198-250
Persistent link: https://www.econbiz.de/10011448226
Saved in:
9
Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian
;
Causholli, Monika
;
Khan, Urooj
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
Saved in:
10
Accounting conservatism and Street earnings
Heflin, Frank
;
Hsu, Charles
;
Jin, Qinglu
- In:
Review of accounting studies
20
(
2015
)
2
,
pp. 674-709
Persistent link: https://www.econbiz.de/10011283643
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