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Search: subject:"GAAP"
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Bilanzierungsgrundsätze
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Christensen, Theodore E.
35
Sellhorn, Thorsten
25
Schildbach, Thomas
24
Wüstemann, Jens
23
Pellens, Bernhard
21
Küting, Karlheinz
20
Sunder, Shyam
19
Ballwieser, Wolfgang
18
Haller, Axel
18
Harris, Peter
18
Tarca, Ann
18
Henry, Elaine
17
Fülbier, Rolf Uwe
16
Zeff, Stephen A.
16
Isidro, Helena
15
Barth, Mary E.
14
Black, Dirk E.
14
Kirsch, Hanno
14
Nobes, Christopher
14
Ramanna, Karthik
14
Street, Donna L.
14
Wagenhofer, Alfred
14
Buchholz, Rainer
12
Coenenberg, Adolf Gerhard
12
Daske, Holger
12
Ernstberger, Jürgen
12
Gassen, Joachim
12
Gordon, Elizabeth A.
12
Holzmann, Oscar J.
12
Weber, Claus-Peter
12
Enomoto, Masahiro
11
Gee, Kurt H.
11
Glaum, Martin
11
Meyer, Conrad
11
Schultze, Wolfgang
11
Stadler, Christian
11
Wood, Frank
11
Baetge, Jörg
10
Born, Karl
10
Gray, Sidney J.
10
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European Investment Bank
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HAL
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USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
7
Deloitte LLP
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Institut der Wirtschaftsprüfer in Deutschland
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National Bureau of Economic Research
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Springer Fachmedien Wiesbaden
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World Bank
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American Enterprise Institute
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4
Verlag Dr. Kovač
4
Erich Schmidt Verlag
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European Parliament / Directorate-General for Internal Policies of the Union
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Stollfuß Medien GmbH & Co. KG
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2
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2
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2
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
The accounting review : a publication of the American Accounting Association
64
Accounting in Europe
58
WPg : Kompetenz schafft Vertrauen
51
Review of accounting studies
49
Der Betrieb
44
Journal of accounting and public policy
44
Accounting horizons : a quarterly publication of the American Accounting Association
43
Advances in accounting : a research annual
41
Journal of accounting & economics
41
Betriebs-Berater : BB
39
IRZ : Zeitschrift für internationale Rechnungslegung
39
Research in accounting regulation
35
Journal of international accounting auditing & taxation
34
Abacus : a journal of accounting, finance and business studies
30
Issues in accounting education
30
The journal of corporate accounting & finance
30
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
29
The international journal of accounting : TIJA
28
International journal of critical accounting : IJCA
24
SpringerLink / Bücher
24
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
Journal of accounting research
22
The IASB: the standards and their widespread adoption
21
Europäische Hochschulschriften / 5
20
Journal of business finance & accounting : JBFA
20
Accounting, Economics, and Law : AEL ; a convivium
19
Accounting perspectives : a journal of The Canadian Academic Accounting Association
18
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
18
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
18
Critical perspectives on accounting : an international journal for social and organizational accountability
18
Review of accounting & finance
18
Accounting and business research
17
European accounting review
17
International journal of accounting, auditing and performance evaluation : IJAAPE
17
Review of quantitative finance and accounting
17
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
16
Accounting forum : advancing the interdisciplinary and global connection of accounting research
16
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
16
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ECONIS (ZBW)
4,696
USB Cologne (EcoSocSci)
180
RePEc
118
EconStor
29
Other ZBW resources
18
BASE
14
Showing
1
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10
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5,055
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1
Does auditor style influence non-
GAAP
earnings disclosure?
Heflin, Frank
;
Tan, Jacqueline
;
Ton, Karen
;
Wang, Jasmine
-
2024
Persistent link: https://www.econbiz.de/10015156970
Saved in:
2
Local newspaper closures and non-
GAAP
reporting quality
Huang, Wei
;
Liu, Junjun
;
Zhang, Rui-Zhong
- In:
Finance research letters
62
(
2024
)
1
,
pp. 1-12
Persistent link: https://www.econbiz.de/10014530731
Saved in:
3
The joint effects of litigation risk and regulation on non-
GAAP
reporting
Cazier, Richard A.
;
Christensen, Theodore E.
;
Merkley, …
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
3/4
,
pp. 783-818
Persistent link: https://www.econbiz.de/10014541708
Saved in:
4
The role of institutional isomorphism in explaining the voluntary IFRS adoption
Giner Inchausti, Begoña
;
Merello, Paloma
;
Nakamura, Miho
; …
- In:
Revista de Contabilidad
28
(
2025
)
1
,
pp. 18-31
Persistent link: https://www.econbiz.de/10015396473
Saved in:
5
The role and characteristics of national accounting standard setters in the European Union : a comparative analysis
Ucieda Blanco, José Luis
;
Santos Cabalgante, Beatriz
; …
- In:
Revista de Contabilidad
28
(
2025
)
1
,
pp. 165-179
Persistent link: https://www.econbiz.de/10015396493
Saved in:
6
Mandatory IFRS adoption and the usefulness of accounting information in predicting future earnings and cash flows
Li, Siyi
;
Sougiannis, Theodore
;
Wang, Sophia I.
- In:
The international journal of accounting
60
(
2025
)
1
,
pp. 1-51
Persistent link: https://www.econbiz.de/10015399616
Saved in:
7
The effect of IFRS adoption on bank internationalisation
Tawiah, Vincent
;
Oyewo, Babajide Michael
-
2025
Persistent link: https://www.econbiz.de/10015338018
Saved in:
8
Decision usefulness of SME financial statements in Sri Lanka
Wijekoon, Nisansala
;
Sharma, Umesh
;
Samkin, Grant
- In:
Accounting and finance
65
(
2025
)
1
,
pp. 1059-1088
Persistent link: https://www.econbiz.de/10015393704
Saved in:
9
"No comment" : language frictions and the IASB's due process
Flores, Eduardo
;
Monsen, Brian R.
;
Shafron, Emily
; …
-
2025
Persistent link: https://www.econbiz.de/10015376045
Saved in:
10
Extending the boundaries of financial reporting in the extractive industries : insights from bibliometric analysis
Centorrino, Giovanna
;
Naciti, Valeria
;
Rupo, Daniela
- In:
Corporate social responsibility and environmental management
32
(
2025
)
1
,
pp. 563-579
Persistent link: https://www.econbiz.de/10015332941
Saved in:
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