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~subject:"Accounting standards"
~isPartOf:"Review of accounting studies"
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Accounting standards
Bilanzierungsgrundsätze
28
Accounting policy
16
Bilanzpolitik
16
IFRS
8
Earnings management
5
Corporate disclosure
4
Gewinn
4
Profit
4
Theorie
4
Theory
4
Unternehmenspublizität
4
Accounting law
3
Aktienoption
3
Ankündigungseffekt
3
Announcement effect
3
Asymmetric information
3
Asymmetrische Information
3
Auskunftspflicht
3
Basel Accord
3
Basler Akkord
3
Bilanzrecht
3
Contract theory
3
Disclosure regulation
3
Fair value accounting
3
Fair-Value-Bilanzierung
3
Financial analysis
3
Finanzanalyse
3
Standardisierung
3
Standardization
3
Stock option
3
Vertragstheorie
3
1994-2009
2
Accounting
2
Bank
2
Börsenkurs
2
Cash Flow
2
Cash flow
2
Contract
2
Contract law
2
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Undetermined
8
Free
1
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Article
28
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Article in journal
28
Aufsatz in Zeitschrift
28
Conference paper
1
Konferenzbeitrag
1
Language
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English
28
Author
All
Barth, Mary E.
3
Christensen, Theodore E.
3
Dyreng, Scott D.
2
Gow, Ian D.
2
Hanlon, Michelle Lee
2
Maydew, Edward L.
2
Merkley, Kenneth J.
2
Taylor, Daniel J.
2
Tucker, Jennifer Wu
2
Venkataraman, Shankar
2
Alam, Pervaiz
1
Bradshaw, Mark T.
1
Bratten, Brian
1
Callen, Jeffrey L.
1
Causholli, Monika
1
Cazier, Richard
1
Chakravarthy, Jivas
1
Chen, Chih-ying
1
Chen, Ester
1
Cheng, Qiang
1
Cho, Myojung
1
Cho, Young Jun
1
Christensen, Hans B.
1
Collins, Daniel W.
1
D'Souza, Julia
1
Frankel, Richard
1
Gavious, Ilanit
1
Gunny, Katherine A.
1
Hail, Luzi
1
Heflin, Frank
1
Henderson, Darren
1
Hodder, Leslie D.
1
Hope, Ole-Kristian
1
Hsu, Charles
1
Huang, Qianyun
1
Jacob, John
1
Jin, Qinglu
1
Jorgensen, Bjorn N.
1
Khan, Urooj
1
Krishnan, Gopal
1
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Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
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
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
Advances in accounting : a research annual
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
Accounting in Europe
20
SpringerLink / Bücher
19
Issues in accounting education
18
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
The international journal of accounting : TIJA
17
Europäische Hochschulschriften / 5
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
Journal of business finance & accounting : JBFA
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
International journal of critical accounting : IJCA
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
International journal of accounting, auditing and performance evaluation : IJAAPE
12
Journal of business & economics research
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
Critical perspectives on accounting : an international journal for social and organizational accountability
11
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
11
Gabler Edition Wissenschaft
11
International business and economics research journal
11
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ECONIS (ZBW)
28
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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
Saved in:
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