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Accounting standards
24
Bilanzierungsgrundsätze
24
IFRS
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Accounting policy
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Gewinn
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Amenkhienan, Felix E.
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Ater, Brandon D.
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Aubert, François
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Brasel, Kelsey R.
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Burkert, Michael
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Advances in accounting : a research annual
IMF Staff Country Reports
248
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
IMF Working Papers
55
Managerial Auditing Journal
51
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
The accounting review : a publication of the American Accounting Association
37
Journal of accounting & economics
34
Accounting, Auditing & Accountability Journal
32
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Review of accounting studies
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
26
Review of Accounting and Finance
25
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
Abacus : a journal of accounting, finance and business studies
22
Accounting in Europe
21
Europäische Hochschulschriften / 5
21
The IASB: the standards and their widespread adoption
21
Issues in accounting education
19
Journal of international accounting auditing & taxation
19
SpringerLink / Bücher
19
Balance Sheet
18
Journal of accounting research
18
European accounting review
17
The international journal of accounting : TIJA
17
International journal of critical accounting : IJCA
16
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
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
Albert-Ludwigs-Universität Freiburg - Lehrstuhl für Betriebswirtschaftliche Steuerlehre - publications
14
Gabler Edition Wissenschaft
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
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1
Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings
Ater, Brandon D.
;
Kilic, Emre
;
Sobngwi, Christian K.
- In:
Advances in accounting : a research annual
66
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10015062014
Saved in:
2
Accounting for inventory costs and real earnings management behavior
Galdi, Fernando Caio
;
Johnson, E. Scott
- In:
Advances in accounting : a research annual
53
(
2021
),
pp. 1-9
Persistent link: https://www.econbiz.de/10013477322
Saved in:
3
The relevance of GAAP vs. non-GAAP net assets to creditors : an examination of the credit default swap market
Brasel, Kelsey R.
;
Hill, Mary S.
;
Taylor, Gary K.
- In:
Advances in accounting : a research annual
56
(
2022
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013365536
Saved in:
4
Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards
Minif, Yosra
;
Tahari, Marwa
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013365561
Saved in:
5
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
6
The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Shiah-Hou, Shin-Rong
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013443976
Saved in:
7
The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Chen, Anthony
;
Gong, James Jianxin
;
Lu, Richard Hung-Yuan
- In:
Advances in accounting : a research annual
49
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
Saved in:
8
Non-GAAP earnings disclosures around Regulation G : the case of "implicit non-GAAP reporting"
Thielemann, Felix
;
Dinh, Tami
- In:
Advances in accounting : a research annual
46
(
2019
),
pp. 1-14
Persistent link: https://www.econbiz.de/10012156499
Saved in:
9
Difficulties converging US GAAP and IFRS through joint projects : the case of business combinations
Hughes, Susan B.
;
Larson, Robert K.
;
Sander, James F.
; …
- In:
Advances in accounting : a research annual
39
(
2017
),
pp. 1-20
Persistent link: https://www.econbiz.de/10011811280
Saved in:
10
Are fair value options created equal? : a study of SFAS 159 and earnings volatility
Couch, Robert B.
;
Thibodeau, Nicole
;
Wu, Wei
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 15-29
Persistent link: https://www.econbiz.de/10011811255
Saved in:
11
Empirical findings from the reconciliation in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia
Sugiyama, Sachiko
;
Islam, Jesmin
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 143-158
Persistent link: https://www.econbiz.de/10011720121
Saved in:
12
Are financial professionals ready for IFRS? : an exploratory study
Bierstaker, James L.
;
Kopp, Lori S.
;
Lombardi, Danielle R.
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 1-7
Persistent link: https://www.econbiz.de/10011713492
Saved in:
13
Changes in the value relevance of research and development expenses after IFRS adoption
Gong, James Jianxing
;
Wang, Sophia I-Ling
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 49-61
Persistent link: https://www.econbiz.de/10011713496
Saved in:
14
The economic implications of the earnings impact from lease capitalization
Hsieh, Su-jane
;
Su, Yuli
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 42-54
Persistent link: https://www.econbiz.de/10011344315
Saved in:
15
Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? : evidence from the UK
Lueg, Rainer
;
Punda, Pawel
;
Burkert, Michael
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 241-250
Persistent link: https://www.econbiz.de/10010378702
Saved in:
16
The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms
Aubert, François
;
Grudnitski, Gary
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 154-167
Persistent link: https://www.econbiz.de/10010378717
Saved in:
17
The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP : evidence from China, Hong Kong, Japan, Korea and Singapore
Eng, Li Li
;
Sun, Li
;
Thanyaluk Vichitsarawong
- In:
Advances in accounting : a research annual
29
(
2013
)
2
,
pp. 278-285
Persistent link: https://www.econbiz.de/10010229276
Saved in:
18
Economic consequences of mandatory GAAP changes : the case of SFAS No. 158
Fried, Abraham N.
;
Davis-Friday, Paqita Y.
- In:
Advances in accounting : a research annual
29
(
2013
)
2
,
pp. 186-194
Persistent link: https://www.econbiz.de/10010229361
Saved in:
19
Improving earnings quality : the effect of reporting incentives and accounting standards
Watrin, Christoph
;
Ullmann, Robert
- In:
Advances in accounting : a research annual
28
(
2012
)
1
,
pp. 179-188
Persistent link: https://www.econbiz.de/10009571708
Saved in:
20
IFRS and US GAAP : assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets
Shelton, Sandra Waller
;
Owens-Jackson, Lisa A.
; …
- In:
Advances in accounting : a research annual
27
(
2011
)
1
,
pp. 187-192
Persistent link: https://www.econbiz.de/10009268617
Saved in:
21
AAOIFI reporting standards: measuring compliance
Vinnicombe, Thea
- In:
Advances in accounting : a research annual
26
(
2010
)
1
,
pp. 55-65
Persistent link: https://www.econbiz.de/10008702062
Saved in:
22
The evolution of Indian accounting standards : its history and current status with regard to International Financial Reporting Standards
Perumpral, Shalini E.
;
Evans, Mark
;
Agarwal, Sanjay
; …
- In:
Advances in accounting : a research annual
25
(
2009
)
1
,
pp. 106-111
Persistent link: https://www.econbiz.de/10008701787
Saved in:
23
How different GAAPS affect performance of valuation models : evidence from Asia-based companies
Wang, Kun
;
Smith, L. Murphy
- In:
Advances in accounting : a research annual
25
(
2009
)
2
,
pp. 284-294
Persistent link: https://www.econbiz.de/10008702525
Saved in:
24
Implications of the mandatory transition from national GAAP to IFRS : empirical evidence from Germany
Haller, Axel
;
Ernstberger, Jürgen
;
Froschhammer, Matthias
- In:
Advances in accounting : a research annual
25
(
2009
)
2
,
pp. 226-236
Persistent link: https://www.econbiz.de/10008702532
Saved in:
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