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Accounting standards
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Journal of accounting and public policy
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting & economics
34
The accounting review : a publication of the American Accounting Association
33
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Review of accounting studies
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Advances in accounting : a research annual
24
SpringerLink / Bücher
24
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
Accounting in Europe
20
Europäische Hochschulschriften / 5
20
Issues in accounting education
19
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
18
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
The international journal of accounting : TIJA
17
Global edition
16
Journal of business finance & accounting : JBFA
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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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
14
Gabler Edition Wissenschaft
14
International journal of critical accounting : IJCA
14
Journal of business economics : JBE
14
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
13
IRZ : Zeitschrift für internationale Rechnungslegung
13
International journal of accounting, auditing and performance evaluation : IJAAPE
12
Journal of business & economics research
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
Critical perspectives on accounting : an international journal for social and organizational accountability
11
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
11
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ECONIS (ZBW)
38
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1
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:
2
Disincentives to exchange customized local GAAP for IFRS
Akamah, Herita
;
Mason, Stephani
;
Shafron, Emily
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-23
Persistent link: https://www.econbiz.de/10013471526
Saved in:
3
The relative and incremental value relevance of goodwill before and after SFAS No. 142
Burger, Marcus
;
Wen, He
- In:
Journal of accounting and public policy
40
(
2021
)
6
,
pp. 1-21
Persistent link: https://www.econbiz.de/10013204806
Saved in:
4
Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments
Khumawala, Saleha B.
;
Ranasinghe, Tharindra
;
Yan, Claire J.
- In:
Journal of accounting and public policy
39
(
2020
)
5
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012420924
Saved in:
5
Product market effects of IFRS adoption
Downes, Jimmy F.
;
Flagmeier, Vanessa
;
Godsell, David
- In:
Journal of accounting and public policy
37
(
2018
)
5
,
pp. 376-401
Persistent link: https://www.econbiz.de/10011957623
Saved in:
6
Accounting for government grants : standard-setting and accounting choice
Stadler, Christian
;
Nobes, Christopher
- In:
Journal of accounting and public policy
37
(
2018
)
2
,
pp. 113-129
Persistent link: https://www.econbiz.de/10011872535
Saved in:
7
Antitakeover legislation and accounting conservatism : new evidence
Cheng, Shijun
;
Duru, Augustine
;
Zhao, Yijiang
- In:
Journal of accounting and public policy
36
(
2017
)
2
,
pp. 119-140
Persistent link: https://www.econbiz.de/10011705720
Saved in:
8
The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.
;
Chung, Sung Gon
;
Yong, Kevin Ow
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
Saved in:
9
The Trueblood study group on the objectives of financial statements (1971-73) : a historical study
Zeff, Stephen A.
- In:
Journal of accounting and public policy
35
(
2016
)
2
,
pp. 134-161
Persistent link: https://www.econbiz.de/10011481686
Saved in:
10
Restructuring charges and takeover likelihood : evidence from the pre-and post-SFAS 146 eras
Adut, Davit
;
Holder, Anthony D.
;
Robin, Ashok J.
- In:
Journal of accounting and public policy
35
(
2016
)
2
,
pp. 192-207
Persistent link: https://www.econbiz.de/10011481690
Saved in:
11
Better financial reporting : meanings and means
Sunder, Shyam
- In:
Journal of accounting and public policy
35
(
2016
)
3
,
pp. 211-223
Persistent link: https://www.econbiz.de/10011502791
Saved in:
12
Price regulation and accounting choice
Pierk, Jochen
;
Weil, Matthias
- In:
Journal of accounting and public policy
35
(
2016
)
3
,
pp. 256-275
Persistent link: https://www.econbiz.de/10011502798
Saved in:
13
Internal control reporting and accounting standards : a cross-country comparison
Wilford, Amanda L.
- In:
Journal of accounting and public policy
35
(
2016
)
3
,
pp. 276-302
Persistent link: https://www.econbiz.de/10011502802
Saved in:
14
The substantial convergence of Chinese accounting standards with IFRS and the managerial pay-for-accounting performance sensitivity of publicly listed Chinese firms
Ke, Bin
;
Li, Yubo
;
Yuan, Hongqi
- In:
Journal of accounting and public policy
35
(
2016
)
6
,
pp. 567-591
Persistent link: https://www.econbiz.de/10011668794
Saved in:
15
Fair value disclosures of level three assets and credit ratings
Ayres, Douglas R.
- In:
Journal of accounting and public policy
35
(
2016
)
6
,
pp. 635-653
Persistent link: https://www.econbiz.de/10011668804
Saved in:
16
How would the differences between IFRS and US GAAP affect US analyst performance?
Bar-Niv, Ran
;
Myring, Mark
- In:
Journal of accounting and public policy
34
(
2015
)
1
,
pp. 28-51
Persistent link: https://www.econbiz.de/10010501904
Saved in:
17
The Wheat Study on Establishment of Accounting Principles (1971–72) : a historical study
Zeff, Stephen A.
- In:
Journal of accounting and public policy
34
(
2015
)
2
,
pp. 146-174
Persistent link: https://www.econbiz.de/10011292241
Saved in:
18
An analysis of the implications of discontinued operations for continuing income
Curtis, Asher
;
McVay, Sarah
;
Wolfe, Mindy
- In:
Journal of accounting and public policy
33
(
2014
)
2
,
pp. 190-201
Persistent link: https://www.econbiz.de/10010356171
Saved in:
19
Earnings changes associated with relaxing the reconciliation requirement in non-US firms' SEC filings
Hansen, Bowe
;
Pownall, Grace
;
Prakash, Rachna
; …
- In:
Journal of accounting and public policy
33
(
2014
)
5
,
pp. 424-448
Persistent link: https://www.econbiz.de/10010418079
Saved in:
20
The valuation and reliability implications of FIN 46 for synthetic lease liability
Callahan, Carolyn M.
;
Smith, Rodney E.
;
Spencer, Angela …
- In:
Journal of accounting and public policy
32
(
2013
)
4
,
pp. 271-291
Persistent link: https://www.econbiz.de/10009762702
Saved in:
21
Further evidence of earnings management and opportunistic behavior with principles-based accounting standards : the case of conditional asset retirement obligations
Fornaro, James M.
;
Huang, Hua-wei
- In:
Journal of accounting and public policy
31
(
2012
)
2
,
pp. 204-225
Persistent link: https://www.econbiz.de/10009545981
Saved in:
22
Does accounting quality change following a switch from US GAAP to IFRS? : evidence from Germany
Lin, Steve
;
Riccardi, William
;
Wang, Changjiang
- In:
Journal of accounting and public policy
31
(
2012
)
6
,
pp. 641-657
Persistent link: https://www.econbiz.de/10009696265
Saved in:
23
Environmental R&D and the uncertainty of future earnings
Johnston, Derek
- In:
Journal of accounting and public policy
31
(
2012
)
6
,
pp. 593-609
Persistent link: https://www.econbiz.de/10009696269
Saved in:
24
Hail, Procrustes! : harmonized accounting standards as a Procrustean bed
Stecher, Jack Douglas
;
Suijs, Jeroen
- In:
Journal of accounting and public policy
31
(
2012
)
4
,
pp. 341-355
Persistent link: https://www.econbiz.de/10009624423
Saved in:
25
Public mandates, market monitoring, and nonprofit financial disclosures
Calabrese, Thad
- In:
Journal of accounting and public policy
30
(
2011
)
1
,
pp. 71-88
Persistent link: https://www.econbiz.de/10008858063
Saved in:
26
Accounting choice and future performance : the case of R&D accounting in France
Cazavan-Jeny, Anne
;
Jeanjean, Thomas
;
Joos, Peter
- In:
Journal of accounting and public policy
30
(
2011
)
2
,
pp. 145-165
Persistent link: https://www.econbiz.de/10008990403
Saved in:
27
Do earnings reported under IFRS tell us more about future earnings and cash flows?
Atwood, T. J.
;
Drake, Michael S.
;
Myers, James N.
; …
- In:
Journal of accounting and public policy
30
(
2011
)
2
,
pp. 103-121
Persistent link: https://www.econbiz.de/10008990407
Saved in:
28
The choice between private and public capital markets : the importance of disclosure standards and auditor discipline to countries divesting state-owned enterprises
Guedhami, Omrane
;
Pittman, Jeffrey A.
- In:
Journal of accounting and public policy
30
(
2011
)
5
,
pp. 395-430
Persistent link: https://www.econbiz.de/10009376586
Saved in:
29
Strategic revelation of differences in segment earnings growth
Wang, Qian
;
Ettredge, Michael L.
;
Huang, Ying
;
Sun, Lili
- In:
Journal of accounting and public policy
30
(
2011
)
4
,
pp. 383-392
Persistent link: https://www.econbiz.de/10009271108
Saved in:
30
The effect of SFAS 142 on the ability of goodwill to predict future cash flows
Lee, Cheol
- In:
Journal of accounting and public policy
30
(
2011
)
3
,
pp. 236-255
Persistent link: https://www.econbiz.de/10009130492
Saved in:
31
The mediated effect of SAS No. 99 and Sarbanes–Oxley officer certification on jurors’ evaluation of auditor liability
Victoravich, Lisa M.
- In:
Journal of accounting and public policy
29
(
2010
)
6
,
pp. 559-577
Persistent link: https://www.econbiz.de/10008778615
Saved in:
32
Accounting measures and international pricing models : justifying accounting homogeneity
Gómez Biscarri, Javier
;
López-Espinosa, Germán
- In:
Journal of accounting and public policy
27
(
2008
)
4
,
pp. 339-354
Persistent link: https://www.econbiz.de/10003752542
Saved in:
33
The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru
Ndubizu, Gordian A.
;
Sanchez, Maria H.
- In:
Journal of accounting and public policy
25
(
2006
)
2
,
pp. 140-170
Persistent link: https://www.econbiz.de/10003310044
Saved in:
34
Enron: an accounting and public policy perspective
In:
Journal of accounting and public policy
21
(
2002
)
2
,
pp. 97-149
Persistent link: https://www.econbiz.de/10001693027
Saved in:
35
The liability equivalence of unfunded nuclear decommissioning costs
Khurana, Inder K.
;
Pettway, Richard H.
;
Raman, …
- In:
Journal of accounting and public policy
20
(
2001
)
2
,
pp. 155-185
Persistent link: https://www.econbiz.de/10001600651
Saved in:
36
Economic analysis of accountants' ethical standards : the case of audit opinion shopping
Cushing, Barry E.
- In:
Journal of accounting and public policy
18
(
1999
)
4/5
,
pp. 339-363
Persistent link: https://www.econbiz.de/10001468915
Saved in:
37
Discussion of "economic analysis of accounts' ethical standards : the case of audit opinion shopping"
Coate, Charles J.
- In:
Journal of accounting and public policy
18
(
1999
)
4/5
,
pp. 365-373
Persistent link: https://www.econbiz.de/10001468917
Saved in:
38
The effect of regulation on local government disclosure practices
Ingram, Robert W.
- In:
Journal of accounting and public policy
6
(
1987
)
4
,
pp. 245-270
Persistent link: https://www.econbiz.de/10001083307
Saved in:
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