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~language:"eng"
~subject:"Bilanzpolitik"
~subject:"Handelsgesetzbuch"
~subject:"USA"
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Search: subject_exact:"Bilanzierungsvorschriften"
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Bilanzpolitik
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USA
Accounting law
1,019
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527
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283
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Moehrle, Stephen R.
13
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8
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3
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Hossain, Mahmud
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Research in accounting regulation
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Review of quantitative finance and accounting
8
Accounting horizons : a quarterly publication of the American Accounting Association
6
Journal of accounting and public policy
6
Accounting theory ; Vol. 4
5
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Unternehmensübernahme, Unternehmensaufsicht, Unternehmensberichterstattung : Perspektiven in Europa ; Kongress-Dokumentation, 61. Deutscher Betriebswirtschafter-Tag 2007
2
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ECONIS (ZBW)
251
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81
The long-term performance and failure risk an firms cited in the US SEC's accounting and auditing enforcement releases
Leng, Fei
;
Feroz, Ehsan H.
;
Cao, Zhiyan
;
Davalos, Sergio V.
- In:
Journal of business finance & accounting : JBFA
38
(
2011
)
7/8
,
pp. 815-841
Persistent link: https://www.econbiz.de/10009382088
Saved in:
82
Incremental information context of option-related excess tax benefit under FASB Statement No. 123R: a research note
Hossain, Mahmud
;
Mitra, Santanu
;
Rezaee, Zabihollah
- In:
International journal of accounting and information …
19
(
2011
)
2
,
pp. 146-168
Persistent link: https://www.econbiz.de/10009243185
Saved in:
83
The valuation effect of accounting standard 158 on firms with high and low financial risk
Houmes, Robert
;
Boylan, Bob
;
Chira, Inga
- In:
Atlantic economic journal : AEJ
39
(
2011
)
1
,
pp. 47-57
Persistent link: https://www.econbiz.de/10009259887
Saved in:
84
Reporting of general infrastructure assets under GASB statement No. 34
Vermeer, Thomas E.
;
Patton, Terry K.
;
Styles, Alan K.
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
2
,
pp. 381-407
Persistent link: https://www.econbiz.de/10009267512
Saved in:
85
The timeliness of accounting write-downs by US financial institutions during the financial crisis of 2007 - 2008
Vyas, Dushyantkumar
- In:
Journal of accounting research
49
(
2011
)
3
,
pp. 823-860
Persistent link: https://www.econbiz.de/10009152316
Saved in:
86
Accounting scandals in Germany
Lenz, Hansrudi
- In:
Creative accounting, fraud and international accounting …
,
(pp. 185-210)
.
2011
Persistent link: https://www.econbiz.de/10009152375
Saved in:
87
Rules-based and principles-based accounting standards and earnings management
Beest, Ferdy van
-
2011
Persistent link: https://www.econbiz.de/10009155533
Saved in:
88
Accounting and stock market effects of international accounting standards adoption in an emerging economy
Elbannan, Mohamed A.
- In:
Review of quantitative finance and accounting
36
(
2011
)
2
,
pp. 207-245
Persistent link: https://www.econbiz.de/10009272517
Saved in:
89
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II) : Political Factors and Future Scenarios for U.S. Accounting Standards
Hail, Luzi
-
2011
This is the second article of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis and discuss economic factors driving the costs and...
Persistent link: https://www.econbiz.de/10013132218
Saved in:
90
Transparency unveiled : financial crisis prevention through accounting reform
Mosso, David
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 95-107
Persistent link: https://www.econbiz.de/10003976472
Saved in:
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