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Financial statement
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Journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
96
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63
WPg : Kompetenz schafft Vertrauen
60
IRZ : Zeitschrift für internationale Rechnungslegung
50
Der Betrieb
45
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The accounting review : a publication of the American Accounting Association
38
Accounting horizons : a quarterly publication of the American Accounting Association
37
Betriebswirtschaftliche Forschung und Praxis : BFuP
33
Journal of accounting and public policy
32
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
31
Betriebs-Berater : BB
30
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
28
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26
NWB Studium Betriebswirtschaft
25
Gabler Edition Wissenschaft
23
Journal of accounting & economics
23
Advances in accounting : a research annual
22
Beiträge zum Rechnungs-, Finanz- und Revisionswesen
21
Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling
21
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
20
The journal of corporate accounting & finance
20
Cogent business & management
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Jahrbuch für Controlling und Rechnungswesen
18
RWZ aktuell : Recht & Rechnungswesen
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Journal of business finance & accounting : JBFA
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
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Journal of international accounting auditing & taxation
16
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
16
European accounting review
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Managerial auditing journal
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Parliamentary paper / the Parliament of the Commonwealth of Australia
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Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
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Steuer, Wirtschaft und Recht : SWR
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ECONIS (ZBW)
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1
Financial reporting quality and wage differentials : evidence from worker-level data
Choi, Jung Ho
;
Gipper, Brandon
;
Malik, Sara
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1109-1158
Persistent link: https://www.econbiz.de/10014364642
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
Economic growth and financial statement verification
Lisowsky, Petro
;
Minnis, Michael
;
Sutherland, Andrew
- In:
Journal of accounting research
55
(
2017
)
4
,
pp. 745-794
Persistent link: https://www.econbiz.de/10011734557
Saved in:
4
CFO narcissism and financial reporting quality
Ham, Charles
;
Lang, Mark H.
;
Seybert, Nicholas
;
Wang, …
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
Saved in:
5
IRS attention
Bozanic, Zahn
;
Hoopes, Jeffrey l.
;
Thornock, Jacob R.
; …
- In:
Journal of accounting research
55
(
2017
)
1
,
pp. 79-114
Persistent link: https://www.econbiz.de/10011658103
Saved in:
6
Internal audit quality and financial reporting quality : the joint importance of independence and competence
Abbott, Lawrence J.
;
Daugherty, Brian
;
Parker, Susan
; …
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 3-40
Persistent link: https://www.econbiz.de/10011450956
Saved in:
7
Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray
;
Li, Xi
;
Shivakumar, Lakshmanan
- In:
Journal of accounting research
53
(
2015
)
5
,
pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
Saved in:
8
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:
9
The relation between reporting quality and financing and investment : evidence from changes in financing capacity
Balakrishnan, Karthik
;
Core, John E.
;
Verdi, Rodrigo S.
- In:
Journal of accounting research
52
(
2014
)
1
,
pp. 1-36
Persistent link: https://www.econbiz.de/10010257681
Saved in:
10
The impact of recognition versus disclosure on financial information : a preparer's perspective
Clor-Proell, Shana M.
;
Maines, Laureen A.
- In:
Journal of accounting research
52
(
2014
)
3
,
pp. 671-701
Persistent link: https://www.econbiz.de/10010369800
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
Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity
Lisowsky, Petro
;
Robinson, Leslie
;
Schmidt, Andrew
- In:
Journal of accounting research
51
(
2013
)
3
,
pp. 583-629
Persistent link: https://www.econbiz.de/10009772426
Saved in:
13
Discussion of the influence of elections on the accounting choices of governmental entities
Lent, Laurence van
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 477-494
Persistent link: https://www.econbiz.de/10009552248
Saved in:
14
The influence of elections on the accounting choices of governmental entities
Kido, Nolan
;
Petachi, Reining
;
Weber, Joseph
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 443-475
Persistent link: https://www.econbiz.de/10009552255
Saved in:
15
Discussion of analyzing speech to detect financial misreporting
Li, Feng
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 393-400
Persistent link: https://www.econbiz.de/10009552286
Saved in:
16
Analyzing speech to detect financial misreporting
Hobson, Jessen L.
;
Mayew, William J.
;
Venkatachalam, Mohan
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 349-392
Persistent link: https://www.econbiz.de/10009552290
Saved in:
17
Timing equity issuance in response to information asymmetry arising from IFRS adoption in Australia and Europe
Wang, Shiheng
;
Welker, Michael
- In:
Journal of accounting research
49
(
2011
)
1
,
pp. 257-307
Persistent link: https://www.econbiz.de/10008900876
Saved in:
18
The benefits of financial statement comparability
De Franco, Gus
;
Kothari, S. P.
;
Verdi, Rodrigo S.
- In:
Journal of accounting research
49
(
2011
)
4
,
pp. 895-931
Persistent link: https://www.econbiz.de/10009273357
Saved in:
19
Discussion of consequences and institutional determinants of unregulated corporate financial statements : evidence from embedded value reporting
Hail, Luzi
- In:
Journal of accounting research
49
(
2011
)
2
,
pp. 573-594
Persistent link: https://www.econbiz.de/10009126081
Saved in:
20
Consequences and institutional determinants of unregulated corporate financial statements : evidence from embedded value reporting
Serafeim, George
- In:
Journal of accounting research
49
(
2011
)
2
,
pp. 529-571
Persistent link: https://www.econbiz.de/10009126082
Saved in:
21
Discussion of the value of financial statement verification in debt financing : evidence from private US firms
Cassar, Gavin
- In:
Journal of accounting research
49
(
2011
)
2
,
pp. 507-528
Persistent link: https://www.econbiz.de/10009126085
Saved in:
22
The value of financial statement verification in debt financing : evidence from private US firms
Minnis, Michael
- In:
Journal of accounting research
49
(
2011
)
2
,
pp. 457-506
Persistent link: https://www.econbiz.de/10009126086
Saved in:
23
Institutional drivers of reporting decisions in nonprofit hospitals
Krishnan, Ranjani
- In:
Journal of accounting research
49
(
2011
)
4
,
pp. 1001-1039
Persistent link: https://www.econbiz.de/10009273343
Saved in:
24
Evidence complexity and information search in the decision to restate prior-period financial statements
Ricchiute, David N.
- In:
Journal of accounting research
48
(
2010
)
3
,
pp. 687-724
Persistent link: https://www.econbiz.de/10003977009
Saved in:
25
The information content of forward-looking statements in corporate filings : a naïve Bayesian machine learning approach
Li, Feng
- In:
Journal of accounting research
48
(
2010
)
5
,
pp. 1049-1102
Persistent link: https://www.econbiz.de/10008732187
Saved in:
26
Expected mispricing : the joint influence of accounting transparency and investor base
Elliott, W. Brooke
;
Krische, Susan D.
;
Peecher, Mark E.
- In:
Journal of accounting research
48
(
2010
)
2
,
pp. 343-381
Persistent link: https://www.econbiz.de/10003961459
Saved in:
27
Discussion of Expected mispricing : the joint influence of accounting transparency and investor base
Sapra, Haresh
- In:
Journal of accounting research
48
(
2010
)
2
,
pp. 383-391
Persistent link: https://www.econbiz.de/10003961462
Saved in:
28
Discussion of a lobbying approach to evaluating the Sarbanes-Oxley Act of 2002
Karolyi, G. Andrew
- In:
Journal of accounting research
47
(
2009
)
2
,
pp. 585-595
Persistent link: https://www.econbiz.de/10003843763
Saved in:
29
Managerial ownership and accounting conservatism
LaFond, Ryan
;
Roychowdhury, Sugata
- In:
Journal of accounting research
46
(
2008
)
1
,
pp. 101-135
Persistent link: https://www.econbiz.de/10003661394
Saved in:
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