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subject:"Bilanzierungsgrundsätze"
~isPartOf:"IRZ : Zeitschrift für internationale Rechnungslegung"
~isPartOf:"Review of accounting studies"
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Bilanzierungsgrundsätze
Accounting standards
41
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1994-2009
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Barth, Mary E.
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IRZ : Zeitschrift für internationale Rechnungslegung
Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
Journal of accounting & economics
34
The accounting review : a publication of the American Accounting Association
32
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Advances in accounting : a research annual
23
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
SpringerLink / Bücher
19
Issues in accounting education
18
Journal of accounting research
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Journal of international accounting auditing & taxation
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European accounting review
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The international journal of accounting : TIJA
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Europäische Hochschulschriften / 5
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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Global edition
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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Journal of business finance & accounting : JBFA
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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International journal of critical accounting : IJCA
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Journal of business economics : JBE
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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International journal of accounting, auditing and performance evaluation : IJAAPE
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Journal of business & economics research
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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
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Gabler Edition Wissenschaft
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International business and economics research journal
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ECONIS (ZBW)
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1
Mandatory CSR and sustainability reporting : economic analysis and literature review
Christensen, Hans B.
;
Hail, Luzi
;
Leuz, Christian
- In:
Review of accounting studies
26
(
2021
)
3
,
pp. 1176-1248
Persistent link: https://www.econbiz.de/10012659674
Saved in:
2
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:
3
Ideological diversity in standard setting
Chakravarthy, Jivas
- In:
Review of accounting studies
24
(
2019
)
1
,
pp. 113-155
Persistent link: https://www.econbiz.de/10012006054
Saved in:
4
Financial reporting changes and the internal information environment : evidence from SFAS 142
Cheng, Qiang
;
Cho, Young Jun
;
Yang, Holly
- In:
Review of accounting studies
23
(
2018
)
1
,
pp. 347-383
Persistent link: https://www.econbiz.de/10011848301
Saved in:
5
The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren
;
O'Brien, Patricia C.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 644-676
Persistent link: https://www.econbiz.de/10011690181
Saved in:
6
The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
Saved in:
7
Corporate investment and changes in GAAP
Shroff, Nemit
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 1-63
Persistent link: https://www.econbiz.de/10011655597
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8
The informativeness of pro forma and street earnings : an examination of information asymmetry around earnings announcements
Huang, Qianyun
;
Skantz, Terrance R.
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 198-250
Persistent link: https://www.econbiz.de/10011448226
Saved in:
9
Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian
;
Causholli, Monika
;
Khan, Urooj
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
Saved in:
10
The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
Cazier, Richard
;
Rego, Sonja Olhoft
;
Tian, Xiaoli Shaolee
; …
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 436-469
Persistent link: https://www.econbiz.de/10010503365
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11
Transforming disclosures in annual reports
Shields, Hugh
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
10
(
2015
)
5
,
pp. 173-174
Persistent link: https://www.econbiz.de/10010530078
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12
Accounting conservatism and Street earnings
Heflin, Frank
;
Hsu, Charles
;
Jin, Qinglu
- In:
Review of accounting studies
20
(
2015
)
2
,
pp. 674-709
Persistent link: https://www.econbiz.de/10011283643
Saved in:
13
Selling-price estimates in revenue recognition and the usefulness of financial statements
Srivastava, Anup
- In:
Review of accounting studies
19
(
2014
)
2
,
pp. 661-697
Persistent link: https://www.econbiz.de/10010379992
Saved in:
14
An examination of restructuring charges surrounding the implementation of SFAS 146
Lee, Yong Gyu
- In:
Review of accounting studies
19
(
2014
)
2
,
pp. 539-572
Persistent link: https://www.econbiz.de/10010380019
Saved in:
15
Discussion of "Implications of the integral approach and earnings management for alternative annual reporting periods"
Lawrence, Alastair
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 892-898
Persistent link: https://www.econbiz.de/10010200035
Saved in:
16
Discussion of "Financial reporting for employee stock options : liabilities or equity"
Peasnell, Ken V.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 683-691
Persistent link: https://www.econbiz.de/10010200103
Saved in:
17
The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing
Makar, Stephen D.
;
Wang, Li
;
Alam, Pervaiz
- In:
Review of accounting studies
18
(
2013
)
1
,
pp. 66-94
Persistent link: https://www.econbiz.de/10009745120
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18
Evidence on the use of unverifiable estimates in required goodwill impairment
Ramanna, Karthik
;
Watts, Ross L.
- In:
Review of accounting studies
17
(
2012
)
4
,
pp. 749-780
Persistent link: https://www.econbiz.de/10009696495
Saved in:
19
Earnings management in domestic versus multinational firms : discussion of "Where do firms manage earnings?"
Prencipe, Annalisa
- In:
Review of accounting studies
17
(
2012
)
3
,
pp. 688-699
Persistent link: https://www.econbiz.de/10009616247
Saved in:
20
Where do firms manage earnings?
Dyreng, Scott D.
;
Hanlon, Michelle Lee
;
Maydew, Edward L.
- In:
Review of accounting studies
17
(
2012
)
3
,
pp. 649-687
Persistent link: https://www.econbiz.de/10009616250
Saved in:
21
Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R"
Christensen, Theodore E.
- In:
Review of accounting studies
17
(
2012
)
3
,
pp. 563-571
Persistent link: https://www.econbiz.de/10009616266
Saved in:
22
Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R
Barth, Mary E.
;
Gow, Ian D.
;
Taylor, Daniel J.
- In:
Review of accounting studies
17
(
2012
)
3
,
pp. 526-562
Persistent link: https://www.econbiz.de/10009616270
Saved in:
23
Highlighting accounting standards update (ASU) 2011-08 on topic 350 : testing goodwill for impairment ; striking a new path to cost efficiency
Orwick, Kyle
;
Eppinger, Christoph
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
6
(
2011
)
12
,
pp. 509-511
Persistent link: https://www.econbiz.de/10009383998
Saved in:
24
A discussion of "Do managers use earnings guidance to influence street earnings exclusions?"
Bradshaw, Mark T.
- In:
Review of accounting studies
16
(
2011
)
3
,
pp. 528-538
Persistent link: https://www.econbiz.de/10009300539
Saved in:
25
Do managers use earnings guidance to influence street earnings exclusions?
Christensen, Theodore E.
;
Merkley, Kenneth J.
;
Tucker, …
- In:
Review of accounting studies
16
(
2011
)
3
,
pp. 501-527
Persistent link: https://www.econbiz.de/10009300542
Saved in:
26
Bilanzierung und Offenlegung von Ertragsteuerrisiken : Quo vadis? ; unsichere Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB
Benzel, Ute
;
Linzbach, Meike
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
5
(
2010
)
11
,
pp. 499-503
Persistent link: https://www.econbiz.de/10008696639
Saved in:
27
Do analysts and investors fully understand the persistence of the items excluded from street earnings?
Chen, Chih-ying
- In:
Review of accounting studies
15
(
2010
)
1
,
pp. 32-69
Persistent link: https://www.econbiz.de/10003966348
Saved in:
28
The pricing of conservative accounting and the measurement of conservatism at the firm-year level
Callen, Jeffrey L.
;
Segal, Dan
;
Hope, Ole-Kristian
- In:
Review of accounting studies
15
(
2010
)
1
,
pp. 145-178
Persistent link: https://www.econbiz.de/10003966359
Saved in:
29
Disclosure of GAAP line items in earnings announcements
D'Souza, Julia
;
Ramesh, K.
;
Shen, Min
- In:
Review of accounting studies
15
(
2010
)
1
,
pp. 179-219
Persistent link: https://www.econbiz.de/10003966363
Saved in:
30
What drives the increased informativeness of earnings announcements over time?
Collins, Daniel W.
;
Li, Oliver Zhen
;
Xie, Hong
- In:
Review of accounting studies
14
(
2009
)
1
,
pp. 1-30
Persistent link: https://www.econbiz.de/10003816060
Saved in:
31
Weitere Zunahme der Bedeutung der IFRS : eine empirische Untersuchung zur Entwicklung der Rechnungslegung am deutschen Kapitalmarkt
Zwirner, Christian
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
4
(
2009
)
10
,
pp. 425-429
Persistent link: https://www.econbiz.de/10003886526
Saved in:
32
Das Codification-Projekt des FASB : die neue Struktur der US-GAAP
Unrein, Daniel
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
4
(
2009
)
9
,
pp. 381-386
Persistent link: https://www.econbiz.de/10003875561
Saved in:
33
Von Deregulierung über Beibehaltung der Einheitsbilanz zur Stärkung der Aussagekraft : Bilanzrechtsreform
Knorr, Liesel
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
3
(
2008
)
2
,
pp. 65-66
Persistent link: https://www.econbiz.de/10003640057
Saved in:
34
GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants
Frankel, Richard
;
Seethamraju, Chandra
;
Zach, Tzachi
- In:
Review of accounting studies
13
(
2008
)
1
,
pp. 87-118
Persistent link: https://www.econbiz.de/10003704490
Saved in:
35
IASB und FASB zwischen Autonomie und Eingebunden-Sein
Königsgruber, Roland
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
3
(
2008
)
5
,
pp. 245-249
Persistent link: https://www.econbiz.de/10003705706
Saved in:
36
Vergleichende Analyse der Vermögens- und Kapitalstruktur bei Rechnungslegung nach IFRS und US-GAAP am Beispiel der deutschen Automobilhersteller
Eiselt, Andreas
;
Wulf, Inge
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
3
(
2008
)
1
,
pp. 27-34
Persistent link: https://www.econbiz.de/10003619850
Saved in:
37
IFRS : Irre führendes Rechnungslegungs-System, Teil 2
Schildbach, Thomas
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
2
(
2007
)
2
,
pp. 91-97
Persistent link: https://www.econbiz.de/10003438085
Saved in:
38
Verbliebene Unterschiede in der Rechnungslegung nach International Financial Reporting Standards (IFRS) und US-Generally Accepted Accounting Principles (US-GAAP)
Eiselt, Andreas
;
Wulf, Inge
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
2
(
2007
)
5
,
pp. 289-297
Persistent link: https://www.econbiz.de/10003539570
Saved in:
39
IFRS: Irre führendes Rechnungslegungs-System, Teil 1
Schildbach, Thomas
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
2
(
2007
)
1
,
pp. 9-16
Persistent link: https://www.econbiz.de/10003410451
Saved in:
40
IFRS für nicht kapitalmarktorientierte Unternehmen
Ballwieser, Wolfgang
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
1
(
2006
)
1
,
pp. 23-30
Persistent link: https://www.econbiz.de/10003354330
Saved in:
41
Related Parties : Prüfung nach dem neuen ISA 550 und Grundlagen der Behandlung in der Rechnungslegung
Marten, Kai-Uwe
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
1
(
2006
)
1
,
pp. 49-56
Persistent link: https://www.econbiz.de/10003354336
Saved in:
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