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Review of accounting & finance
The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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1
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:
2
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
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:
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
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:
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
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:
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
Adoption of international accounting standards and performance of emerging capital markets
Mhedhbi, Karim
;
Zéghal, Daniel
- In:
Review of accounting & finance
15
(
2016
)
2
,
pp. 252-272
Persistent link: https://www.econbiz.de/10011586356
Saved in:
19
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:
20
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:
21
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:
22
Stock option expense management after SFAS 123R
Efendi, Jap
;
Ho, Li-chin Jennifer
;
Tsay, Jeffrey J.
; …
- In:
Review of accounting & finance
13
(
2014
)
3
,
pp. 210-231
Persistent link: https://www.econbiz.de/10010421583
Saved in:
23
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:
24
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:
25
Differences in earnings management between firms using US GAAP and IAS/IFRS
Liu, Chunhui
;
Yuen, Chun Yip
;
Yao, Lee Jian
;
Chan, Siew H.
- In:
Review of accounting & finance
13
(
2014
)
2
,
pp. 134-155
Persistent link: https://www.econbiz.de/10010387804
Saved in:
26
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:
27
Cost of equity capital of foreign firms : did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconcilitation?
Han, Fei
;
He, Haihong
- In:
Review of accounting & finance
12
(
2013
)
3
,
pp. 268-285
Persistent link: https://www.econbiz.de/10009788080
Saved in:
28
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:
29
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:
30
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:
31
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:
32
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:
33
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:
34
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:
35
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:
36
Globalization, US foreign investments and accounting standards
Akişik, Orhan
;
Pfeiffer, Ray J.
- In:
Review of accounting & finance
8
(
2009
)
1
,
pp. 5-37
Persistent link: https://www.econbiz.de/10003835178
Saved in:
37
Sarbanes-Oxley compliance and violation: an empirical study
Webb, Elizabeth
- In:
Review of accounting & finance
7
(
2008
)
1
,
pp. 5-23
Persistent link: https://www.econbiz.de/10003698509
Saved in:
38
Timeliness, conservatism and financial transparent firms under the Greek accounting setting
Dimitropoulos, Panagiotis E.
;
Asteriou, Dimitrios
- In:
Review of accounting & finance
7
(
2008
)
3
,
pp. 252-269
Persistent link: https://www.econbiz.de/10003765033
Saved in:
39
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:
40
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
Saved in:
41
Using the fuzzy-analytic-hierarchical-process to select the optimum mechanism for developing accounting standards
Bayou, Mohamed E.
;
Korvin, Andre de
;
Reinstein, Alan
- In:
Review of accounting & finance
6
(
2007
)
2
,
pp. 109-130
Persistent link: https://www.econbiz.de/10003490019
Saved in:
42
Accounting for transferring financial assets : is the financial-components approach valued by the capital market?
Niu, Flora
- In:
Review of accounting & finance
6
(
2007
)
2
,
pp. 195-213
Persistent link: https://www.econbiz.de/10003490053
Saved in:
43
An empirical assessment of special accounting issues and financial attributes relating to the accounting treatment of translation gains and losses: the UK case
Iatridis, George Emmanuel
- In:
Review of accounting & finance
6
(
2007
)
1
,
pp. 59-85
Persistent link: https://www.econbiz.de/10003439192
Saved in:
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