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Search: subject_exact:"Accounting standards"
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Accounting standards
18
Bilanzierungsgrundsätze
18
IFRS
7
USA
7
United States
7
Welt
4
World
4
Accounting
3
Accounting law
3
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accounting standards
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Leuz, Christian
2
Nikolaev, Valeri V.
2
Ball, Ray
1
Binz, Oliver
1
Cadman, Brian
1
Carrizosa, Richard
1
Chen, Qi
1
Choudhary, Preeti
1
Christensen, Hans B.
1
Daske, Holger
1
Donelson, Dain C.
1
Fang, Vivian W.
1
Faurel, Lucile
1
Graham, John R.
1
Guggenmos, Ryan D.
1
Hail, Luzi
1
Hanlon, Michelle Lee
1
Hills, Robert
1
Holthausen, Robert W.
1
Hribar, Paul
1
Kanodia, Chandra S.
1
Kothari, S. P.
1
Kubic, Matthew
1
Lewis, Tracy R.
1
Li, Ningzhong
1
Maffett, Mark
1
McInnis, John
1
Mergenthaler, Richard
1
Mergenthaler, Richard D.
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Rajgopal, Shivaram
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Rennekamp, Kristina
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Shevlin, Terry
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Conference on Research in Accounting
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Journal of accounting research
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
Advances in accounting : a research annual
24
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
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
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ECONIS (ZBW)
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1
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
Saved in:
2
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
3
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
4
Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi
;
Lewis, Tracy R.
;
Schipper, Katherine
;
Zhang, Yun
- In:
Journal of accounting research
55
(
2017
)
1
,
pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
Saved in:
5
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
6
A real effects perspective to accounting measurement and disclosure : implications and insights for future research
Kanodia, Chandra S.
;
Sapra, Haresh
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 623-676
Persistent link: https://www.econbiz.de/10011500062
Saved in:
7
Contracting on GAAP changes : large sample evidence
Christensen, Hans B.
;
Nikolaev, Valeri V.
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1021-1050
Persistent link: https://www.econbiz.de/10011790749
Saved in:
8
Explaining rules-based characteristics in U.S. GAAP : theories and evidence
Donelson, Dain C.
;
McInnis, John
;
Mergenthaler, Richard D.
- In:
Journal of accounting research
54
(
2016
)
3
,
pp. 827-861
Persistent link: https://www.econbiz.de/10011500081
Saved in:
9
Foreign institutional ownership and the global convergence of financial reporting practices
Fang, Vivian W.
;
Maffett, Mark
;
Zhang, Bohui
- In:
Journal of accounting research
53
(
2015
)
3
,
pp. 593-631
Persistent link: https://www.econbiz.de/10011295344
Saved in:
10
Economic determinants and information environment effects of earnouts : new insights from SFAS 141(R)
Cadman, Brian
;
Carrizosa, Richard
;
Faurel, Lucile
- In:
Journal of accounting research
52
(
2014
)
1
,
pp. 37-74
Persistent link: https://www.econbiz.de/10010257678
Saved in:
11
Accounting standards harmonization and financial statement comparability : evidence from transnational information transfer
Wang, Clare
- In:
Journal of accounting research
52
(
2014
)
4
,
pp. 955-992
Persistent link: https://www.econbiz.de/10010405107
Saved in:
12
Adopting a label : heterogeneity in the economic consequences around IAS/IFRS adoptions
Daske, Holger
;
Hail, Luzi
;
Leuz, Christian
;
Verdi, Rodrigo
- In:
Journal of accounting research
51
(
2013
)
3
,
pp. 495-547
Persistent link: https://www.econbiz.de/10009772431
Saved in:
13
Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism
Ball, Ray
;
Kothari, S. P.
;
Nikolaev, Valeri V.
- In:
Journal of accounting research
51
(
2013
)
5
,
pp. 1071-1097
Persistent link: https://www.econbiz.de/10010228876
Saved in:
14
Real effects of accounting rules : evidence from multinational firms’ investment location and profit repatriation decisions
Graham, John R.
;
Hanlon, Michelle Lee
;
Shevlin, Terry
- In:
Journal of accounting research
49
(
2011
)
1
,
pp. 137-185
Persistent link: https://www.econbiz.de/10008900879
Saved in:
15
Negotiated measurement rules in debt contracts
Li, Ningzhong
- In:
Journal of accounting research
48
(
2010
)
5
,
pp. 1103-1144
Persistent link: https://www.econbiz.de/10008732180
Saved in:
16
Accounting standards, financial reporting outcomes, and enforcement
Holthausen, Robert W.
- In:
Journal of accounting research
47
(
2009
)
2
,
pp. 447-458
Persistent link: https://www.econbiz.de/10003840023
Saved in:
17
Accelerated vesting of employee stock options in anticipation of FAS 123-R
Choudhary, Preeti
;
Rajgopal, Shivaram
;
Venkatachalam, Mohan
- In:
Journal of accounting research
47
(
2009
)
1
,
pp. 105-146
Persistent link: https://www.econbiz.de/10003816855
Saved in:
18
Studies on standardization of accounting practices : an assessment of alternative institutional arrangements
1981
Persistent link: https://www.econbiz.de/10011685807
Saved in:
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