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~isPartOf:"Review of accounting studies"
~subject:"Accounting standards"
~subject:"Goldstandard"
~subject:"United States"
~type_genre:"Article in journal"
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Accounting standards
Goldstandard
United States
Bilanzierungsgrundsätze
28
Accounting policy
16
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16
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8
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5
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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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Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
46
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
Journal of accounting & economics
35
The accounting review : a publication of the American Accounting Association
32
The Cato journal : an interdisciplinary journal of public policy analysis
31
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
29
Explorations in economic history : EEH
29
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Advances in accounting : a research annual
24
Abacus : a journal of accounting, finance and business studies
23
The journal of corporate accounting & finance
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
22
Accounting in Europe
20
Challenge
20
The annals of regional science : an international journal of urban, regional and environmental research and policy ; official journal of the Western Regional Science Association
20
The journal of economic history
20
Issues in accounting education
19
Journal of regional science
19
The American economic review
19
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
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International review of financial analysis
17
Monthly labor review : MLR
17
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
16
Economic development quarterly : the journal of American economic revitalization
16
Journal of banking & finance
16
Journal of business finance & accounting : JBFA
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Economic review
15
Finance research letters
15
Journal of urban economics
15
International journal of critical accounting : IJCA
14
Journal of business economics : JBE
14
Journal of financial services research : JFSR
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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 impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
Cazier, Richard
;
Rego, Sonja Olhoft
;
Tian, Xiaoli Shaolee
; …
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 436-469
Persistent link: https://www.econbiz.de/10010503365
Saved in:
6
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:
7
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:
8
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:
9
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:
10
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
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