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ECONIS (ZBW)
421
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1
Teaching the concept of control under IFRS 15 : the effect of a three-step teaching approach and analogy usage
Zhee, Lim Ying
;
Azmi, Anna Che
;
Tuan Hock Ng
- In:
Journal of international education in business : JIEB
17
(
2024
)
1
,
pp. 62-81
Persistent link: https://www.econbiz.de/10014474264
Saved in:
2
Non-GAAP financial reporting : an ethical analysis
Mintz, Steven M.
;
Miller, William F.
;
Shawver, Tara J.
- In:
Research handbook on financial accounting
,
(pp. 62-86)
.
2024
Persistent link: https://www.econbiz.de/10014475196
Saved in:
3
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:
4
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:
5
Ethics in financial reporting methods : the case of Vontsira, Inc.
Jaggi, Jacob
;
Porter, Jason
- In:
Issues in accounting education
39
(
2024
)
1
,
pp. 135-145
Persistent link: https://www.econbiz.de/10014507635
Saved in:
6
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
Saved in:
7
Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? : fieldwork case-study vignettes for Taiwan
Hsu, Yu-Lin
;
Reid, Gavin C.
- In:
International journal of accounting, auditing and …
19
(
2023
)
2
,
pp. 161-184
Persistent link: https://www.econbiz.de/10014335295
Saved in:
8
The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro
;
Población García, Javier
; …
- In:
Journal of financial services research
64
(
2023
)
3
,
pp. 303-324
Persistent link: https://www.econbiz.de/10014444199
Saved in:
9
Stakeholder conflict and standard-setting foundation oversight
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Journal of accounting and public policy
42
(
2023
)
6
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014461631
Saved in:
10
Motivation of discretionary goodwill impairments
Yang, Shengyi
;
Zhu, Shaoying
- In:
Research in international business and finance
66
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014462209
Saved in:
11
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:
12
Non-GAAP earnings reporting following going-concern opinions
Zhang, Ting
;
Kwack, So Yean
;
Si, Yi
;
Tian, Gaoliang
- In:
Accounting and finance
63
(
2023
)
3
,
pp. 3217-3252
Persistent link: https://www.econbiz.de/10014375324
Saved in:
13
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles
Ho, Shawn
;
Sidhu, Baljit
;
Yang, Fan
- In:
Accounting and finance
63
(
2023
)
3
,
pp. 3609-3641
Persistent link: https://www.econbiz.de/10014375362
Saved in:
14
Dialogue with standard setters : amendments to IAS 1 regarding non-current liabilities with covenants
Bianchi, Stefano
- In:
Financial reporting : journal of financial communication
(
2021
)
1
,
pp. 127-134
Persistent link: https://www.econbiz.de/10014489721
Saved in:
15
A roadmap for triggering the convergence of global ESG disclosure standards : lessons from the IFRS foundation and stakeholder engagement
Zaid, Mohammad A. A.
;
Issa, Ayman
- In:
Corporate governance : international journal of …
23
(
2023
)
7
,
pp. 1648-1669
Persistent link: https://www.econbiz.de/10014430942
Saved in:
16
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:
17
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:
18
Filling in the GAAPs in individual analysts' street earnings forecasts
Bratten, Brian
;
Larocque, Stephannie
;
Yohn, Teri Lombardi
- In:
Management science : journal of the Institute for …
69
(
2023
)
8
,
pp. 4790-4809
Persistent link: https://www.econbiz.de/10014339457
Saved in:
19
Disclosure versus recognition : the value relevance of pensions
Larcher, Luca
- In:
Journal of pension economics and finance : JPEF
22
(
2023
)
1
,
pp. 132-159
Persistent link: https://www.econbiz.de/10013469677
Saved in:
20
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:
21
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:
22
The effect of the rules- versus principles-based accounting standards on opinion shopping
Chung, Heesun
;
Kim, Yewon
- In:
Managerial auditing journal
38
(
2023
)
3
,
pp. 264-287
Persistent link: https://www.econbiz.de/10014228829
Saved in:
23
Day one effect of first implementation of IFRS 9 in Indonesian banking
Mita, Aria Farah
;
Rahmah, Nur Aulia
- In:
International journal of trade and global markets
17
(
2023
)
3/4
,
pp. 348-354
Persistent link: https://www.econbiz.de/10014313099
Saved in:
24
Digitizing international financial reports with iXBRL and the IFRS taxonomy : the case of the European Union, U.S., and SAP SE
Holtzblatt, Mark A.
;
Brands, Kristine M.
- In:
Issues in accounting education
38
(
2023
)
2
,
pp. 125-153
Persistent link: https://www.econbiz.de/10014313974
Saved in:
25
Adoption of International Financial Reporting Standards and its effect on quality of financial reporting : a bibliometric study
Kumari, Reena
;
Naresh G.
- In:
International journal of managerial and financial …
15
(
2023
)
3
,
pp. 255-281
Persistent link: https://www.econbiz.de/10014315610
Saved in:
26
Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi
- In:
Emerging markets, finance and trade : EMFT
59
(
2023
)
8
,
pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
Saved in:
27
The dark side of audit market competition
Pan, Yue
;
Shroff, Nemit
;
Zhang, Pengdong
- In:
Journal of accounting & economics
75
(
2023
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10014282262
Saved in:
28
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:
29
CEO performance-based grants' vesting provisions and debt contracts : evidence from GAAP, non-GAAP and KPI metrics
Philip, Teena Rachel
;
Sánchez, Daniela
;
Sanchez, Juan …
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 973-1028
Persistent link: https://www.econbiz.de/10014304133
Saved in:
30
An assessment of the stakeholders' participation and view in IPSASB due processes
Santos, Paula Gomes dos
;
Albuquerque, Fábio de
;
Penha, …
- In:
Accounting and financial reporting challenges for …
,
(pp. 172-188)
.
2023
Persistent link: https://www.econbiz.de/10014308978
Saved in:
31
The effects of SFAS 123R on earnings management
Lee, Seungwon
- In:
The journal of corporate accounting & finance
34
(
2023
)
1
,
pp. 179-190
Persistent link: https://www.econbiz.de/10014279425
Saved in:
32
The discount rate used in the current expected credit loss standard creates accounting losses where there are no economic losses
Ronen, Joshua
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
2
,
pp. 225-232
Persistent link: https://www.econbiz.de/10014294238
Saved in:
33
CEO pay components and aggressive non-GAAP earnings disclosure
Black, Dirk E.
;
Black, Ervin, L.
;
Christensen, Theodore E.
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
3
,
pp. 648-675
Persistent link: https://www.econbiz.de/10014294255
Saved in:
34
Sustainable finance in cybersecurity investment for future profitability under uncertainty
Gutiérrez Ponce, Herenia
;
Chamizo González, Julián
; …
- In:
Journal of sustainable finance & investment
13
(
2023
)
1
,
pp. 614-633
Persistent link: https://www.econbiz.de/10013545683
Saved in:
35
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:
36
Does the IFRS improve earnings quality? : a comparison of Turkish GAAP and IFRS
Karapınar, Aydın
;
Zaif, Figen
- In:
Journal of Islamic accounting and business research
13
(
2022
)
2
,
pp. 277-296
Persistent link: https://www.econbiz.de/10012880239
Saved in:
37
Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
Cipriano, Michael C.
;
Cole, Elizabeth T.
;
Briggs, John
- In:
International journal of accounting and information …
30
(
2022
)
1
,
pp. 95-114
Persistent link: https://www.econbiz.de/10012886081
Saved in:
38
The effect of the paycheck protection program and financial reporting standards on bank risk-taking
Ballew, Hailey B.
;
Nicoletti, Allison
;
Stuber, Sarah B.
- In:
Management science : journal of the Institute for …
68
(
2022
)
3
,
pp. 2363-2371
Persistent link: https://www.econbiz.de/10013268196
Saved in:
39
Auditing non-GAAP measures : signaling more than intended
Anderson, Spencer B.
;
Hobson, Jessen L.
;
Sommerfeldt, …
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
1
,
pp. 577-606
Persistent link: https://www.econbiz.de/10013165405
Saved in:
40
Non-generally accepted accounting principles disclosures and audit committee chairs’ external directorships
Lee, Cheng-Hsun
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
1/2
,
pp. 111-139
Persistent link: https://www.econbiz.de/10013166718
Saved in:
41
GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
D'Angelo, Thomas
;
Lam, Marco
;
El-Gazzar, Samir
;
Jacob, …
- In:
Financial reporting : journal of financial communication
(
2022
)
1
,
pp. 5-40
Persistent link: https://www.econbiz.de/10013326301
Saved in:
42
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:
43
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
44
Strategic entry decisions, accounting signals, and risk management disclosure
Zou, Youli
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
4
,
pp. 2338-2375
Persistent link: https://www.econbiz.de/10013464926
Saved in:
45
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:
46
Adoption of new IFRS in Bangladesh : disclosure level and benefits
Akhter, Aziza
- In:
Mudra : journal of finance and accounting
9
(
2022
)
1
,
pp. 75-92
Persistent link: https://www.econbiz.de/10013415689
Saved in:
47
Modern business development and financial reporting : exploring the effect of corporate governance on the value relevance of accounting information : evidence from the Greek listed...
Kalantonis, Petros
;
Delegkos, Andreas Errikos
; …
- In:
Operational research : an international journal
22
(
2022
)
3
,
pp. 2879-2897
Persistent link: https://www.econbiz.de/10013445329
Saved in:
48
The origin of true and fair view in the Czech accounting
Zárybnická Žárová, Marcela
- In:
Regulation of Finance and Accounting : 21st and 22nd …
,
(pp. 331-342)
.
2022
Persistent link: https://www.econbiz.de/10013449162
Saved in:
49
The declining GAAP ETR trend over 1960-2016
Lu, Yuzhu
;
Shao, Liang
;
Zhang, Yue
- In:
Review of accounting & finance
21
(
2022
)
5
,
pp. 398-422
Persistent link: https://www.econbiz.de/10013454873
Saved in:
50
Principles-based versus rules-based : accounting standards precision and financial restatements in China
Luo, Shungen
;
Song, Fei
- In:
Asian review of accounting
30
(
2022
)
4
,
pp. 581-615
Persistent link: https://www.econbiz.de/10013455316
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