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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
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:
5
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:
6
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
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7
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
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8
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
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9
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
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10
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
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11
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
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12
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
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13
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
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14
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
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15
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
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16
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
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17
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
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18
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:
19
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:
20
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:
21
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
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22
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:
23
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
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24
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:
25
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:
26
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:
27
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:
28
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:
29
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:
30
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:
31
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:
32
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:
33
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:
34
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:
35
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:
36
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:
37
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:
38
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:
39
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:
40
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:
41
Die Prognose von Ertragsteuern im Discounted Cash Flow-Verfahren : eine Analyse der Decision Usefulness der IAS 12 und SFAS 109
Schmundt, Wilhelm
-
2008
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003688743
Saved in:
42
Goodwillbilanzierung nach US-GAAP: Kapitalmarktreaktionen auf die Abschaffung der planmäßigen Abschreibung
Pfauth, Andreas
-
2008
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003543279
Saved in:
43
Rückstellungsbilanzierung : Ansatz- und Bewertungskonzeptionen für Rückstellungen nach HGB, IFRS und US-GAAP am Beispiel von Stilllegungsverpflichtungen
Kaiser, Stephan
-
2008
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003754555
Saved in:
44
Die Bilanzierung von Aktienoptionsprogrammen : eine Analyse aus Sicht verschiedener Rechnungszwecke
Blecher, Christian
-
2008
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003754557
Saved in:
45
Fast-Close-Abschlüsse und Schadenrückstellungen nach HGB, IAS/IFRS und US-GAAP
Schulte, Oliver
-
2006
-
1. Aufl.
Persistent link: https://www.econbiz.de/10013515587
Saved in:
46
Grundsätze der Rechnungslegung : Vergleich der Vorschriften von HGB, IAS und US-GAAP
Kroschel, Ivo A.
-
2004
-
1. Aufl.
Persistent link: https://www.econbiz.de/10001939560
Saved in:
47
Der Ansatz von intangible Assets nach US-GAAP : zentrale Aktivierungskriterien - relevante Verlautbarungen - Systembildung
Schreiber, Susanne
-
2002
-
1. Aufl.
Persistent link: https://www.econbiz.de/10001665172
Saved in:
48
Das Vorsichts- und Objektivierungsprinzip im deutschen Bilanzrecht
Fladung, Hans-Dieter
-
2000
Persistent link: https://www.econbiz.de/10001484644
Saved in:
49
Hedge-Accounting und Risikomanagement : Operationalisierung von Anforderungs- und Bewertungskriterien
Seidl, Albert
-
2000
Persistent link: https://www.econbiz.de/10001484648
Saved in:
50
Die Rechnungslegung von Finanzderivaten bei Banken in Deutschland, Japan und USA
Schirmer, Liane
-
2000
-
1. Aufl.
Persistent link: https://www.econbiz.de/10001511530
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