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~isPartOf:"The accounting review : a publication of the American Accounting Association"
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The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
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Der Betrieb
44
Betriebs-Berater : BB
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Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
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Review of accounting studies
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Research in accounting regulation
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Accounting horizons : a quarterly publication of the American Accounting Association
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Betriebswirtschaftliche Forschung und Praxis : BFuP
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The IASB: the standards and their widespread adoption
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Accounting in Europe
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SpringerLink / Bücher
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Journal of accounting research
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Journal of international accounting auditing & taxation
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European accounting review
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The international journal of accounting : TIJA
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Journal of business finance & accounting : JBFA
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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Global edition
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Gabler Edition Wissenschaft
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International journal of critical accounting : IJCA
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Journal of business economics : JBE
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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IRZ : Zeitschrift für internationale Rechnungslegung
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International journal of accounting, auditing and performance evaluation : IJAAPE
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Journal of business & economics research
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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Critical perspectives on accounting : an international journal for social and organizational accountability
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
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1
Accounting standardization and separation in the municipal debt market : evidence from GASB 34
Baber, William R.
;
Beck, Amanda
;
Koester, Allison
- In:
The accounting review : a publication of the American …
99
(
2024
)
4
,
pp. 29-56
Persistent link: https://www.econbiz.de/10014632027
Saved in:
2
Non-GAAP earnings and definite-lived intangible asset allocations in mergers and acquisitions
Ashby, Jason A.
;
Chyz, James A.
;
Myers, Linda A.
; …
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 31-56
Persistent link: https://www.econbiz.de/10014475389
Saved in:
3
Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos
;
Huang, Zeqiong
;
Hwang, Hyun
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
Saved in:
4
Evolution in value relevance of accounting information
Barth, Mary E.
;
Li, Ken
;
McClure, Charles
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014234190
Saved in:
5
The effect of financial statement incomparability on investment decisions
Anderson, Spencer B.
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 1-20
Persistent link: https://www.econbiz.de/10014303094
Saved in:
6
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
7
Harmonized accounting standards and investment beauty contests
Jiang, Xu
;
Tang, Chao
;
Zhang, Gaoqing
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
Saved in:
8
The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R.
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
Saved in:
9
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
10
The determinants and informativeness of non-GAAP revenue disclosures
Campbell, John L.
;
Gee, Kurt H.
;
Wiebe, Zac
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 23-48
Persistent link: https://www.econbiz.de/10013503442
Saved in:
11
Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden
;
Williams, Brian M.
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 397-425
Persistent link: https://www.econbiz.de/10012703043
Saved in:
12
Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John
;
Yu, Yong
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
Saved in:
13
Do the FASB's standards add shareholder value?
Khan, Urooj
;
Li, Bin
;
Rajgopal, Shivaram
; …
- In:
The accounting review : a publication of the American …
93
(
2018
)
2
,
pp. 209-247
Persistent link: https://www.econbiz.de/10011858929
Saved in:
14
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
15
Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS
Gordon, Elizabeth A.
;
Hsu, Hsiao-Tang
- In:
The accounting review : a publication of the American …
93
(
2018
)
1
,
pp. 187-211
Persistent link: https://www.econbiz.de/10011817887
Saved in:
16
The impact of audit completeness and quality on earnings announcement GAAP disclosures
Schroeder, Joseph H.
- In:
The accounting review : a publication of the American …
91
(
2016
)
2
,
pp. 677-705
Persistent link: https://www.econbiz.de/10011459001
Saved in:
17
The effects of critical audit matter paragraphs and accounting standard precision on auditor liability
Gimbar, Christine
;
Hansen, Bowe
;
Ozlanski, Michael E.
- In:
The accounting review : a publication of the American …
91
(
2016
)
6
,
pp. 1629-1646
Persistent link: https://www.econbiz.de/10011621128
Saved in:
18
Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.
;
Houston, Richard W.
;
Peters, Michael F.
; …
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
Saved in:
19
Interaction between accounting standards and monetary policy : the effect of SFAS 115
Meder, Anthony A.
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2031-2056
Persistent link: https://www.econbiz.de/10011375876
Saved in:
20
The effect of mandatory IFRS adoption on international cross-listings
Chen, Long
;
Ng, Jeff
;
Tsang, Albert
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1395-1435
Persistent link: https://www.econbiz.de/10011337680
Saved in:
21
The disclosure of non-GAAP earnings information in the presence of transitory gains
Curtis, Asher B.
;
McVay, Sarah
;
Whipple, Benjamin C.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 933-958
Persistent link: https://www.econbiz.de/10010407972
Saved in:
22
Accounting standards and international portfolio holdings
Yu, Gwen
;
Wahid, Aida Sijamic
- In:
The accounting review : a publication of the American …
89
(
2014
)
5
,
pp. 1895-1930
Persistent link: https://www.econbiz.de/10010428711
Saved in:
23
Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy
;
Cheynel, Edwige
- In:
The accounting review : a publication of the American …
88
(
2013
)
3
,
pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
Saved in:
24
Financial statement disaggregation decisions and auditors' tolerance for misstatement
Libby, Robert
;
Brown, Timothy J.
- In:
The accounting review : a publication of the American …
88
(
2013
)
2
,
pp. 641-665
Persistent link: https://www.econbiz.de/10009732822
Saved in:
25
Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C.
- In:
The accounting review : a publication of the American …
88
(
2013
)
2
,
pp. 395-427
Persistent link: https://www.econbiz.de/10009732844
Saved in:
26
The evolution of the IASC into the IASB, and the challenges it faces
Zeff, Stephen A.
- In:
The accounting review : a publication of the American …
87
(
2012
)
3
,
pp. 807-837
Persistent link: https://www.econbiz.de/10009565282
Saved in:
27
Rules-based accounting standards and litigation
Donelson, Dain C.
;
McInnis, John M.
;
Mergenthaler, …
- In:
The accounting review : a publication of the American …
87
(
2012
)
4
,
pp. 1247-1279
Persistent link: https://www.econbiz.de/10009581400
Saved in:
28
Can reporting norms create a safe harbor? : jury verdicts against auditors under precise and imprecise accounting standards
Kadous, Kathryn
;
Mercer, Molly
- In:
The accounting review : a publication of the American …
87
(
2012
)
2
,
pp. 565-587
Persistent link: https://www.econbiz.de/10009540546
Saved in:
29
How standardized is accounting?
Madsen, Paul E.
- In:
The accounting review : a publication of the American …
86
(
2011
)
5
,
pp. 1679-1708
Persistent link: https://www.econbiz.de/10009377313
Saved in:
30
Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items
Jones, Denise A.
;
Smith, Kimberly J.
- In:
The accounting review : a publication of the American …
86
(
2011
)
6
,
pp. 2047-2073
Persistent link: https://www.econbiz.de/10009501428
Saved in:
31
Information content and value relevance of depreciation : a cross-industry analysis
Kang, Sok-hyon
;
Zhao, Yuping
- In:
The accounting review : a publication of the American …
85
(
2010
)
1
,
pp. 227-260
Persistent link: https://www.econbiz.de/10003947336
Saved in:
32
Consequences of GAAP disclosure regulation : evidence from municipal debt issues
Baber, William R.
;
Gore, Angela K.
- In:
The accounting review : a publication of the American …
83
(
2008
)
3
,
pp. 565-591
Persistent link: https://www.econbiz.de/10003730115
Saved in:
33
International GAAP differences : the impact on foreign analysts
Bae, Kee-hong
;
Tan, Hongping
;
Welker, Michael
- In:
The accounting review : a publication of the American …
83
(
2008
)
3
,
pp. 593-628
Persistent link: https://www.econbiz.de/10003730119
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