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subject:"Bilanzierungsgrundsätze"
~isPartOf:"Research in accounting regulation"
~isPartOf:"Abacus : a journal of accounting, finance and business studies"
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Bilanzierungsgrundsätze
Accounting standards
47
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Research in accounting regulation
Abacus : a journal of accounting, finance and business 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
Review of accounting studies
28
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
Accounting in Europe
20
SpringerLink / Bücher
19
Issues in accounting education
18
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
The international journal of accounting : TIJA
17
Europäische Hochschulschriften / 5
16
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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IRZ : Zeitschrift für internationale Rechnungslegung
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International journal of accounting, auditing and performance evaluation : IJAAPE
12
Journal of business & economics research
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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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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1
Concepts-based accounting standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
2
Policy implications of research on non-GAAP reporting
Black, D. E.
;
Christensen, T. E.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 1-7
Persistent link: https://www.econbiz.de/10011916334
Saved in:
3
The Financial Accounting Standards Board : profiles of seven leaders
Flesher, D. L.
;
Flesher, T. K.
;
Previts, G. J.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 38-48
Persistent link: https://www.econbiz.de/10011916355
Saved in:
4
The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru
;
Sidhu, Baljit K.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
3
,
pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
Saved in:
5
Value relevance of customer-related intangible assets
Bauman, Mark P.
;
Shaw, Ken W.
- In:
Research in accounting regulation
30
(
2018
)
2
,
pp. 95-102
Persistent link: https://www.econbiz.de/10011947572
Saved in:
6
Enhanced disclosure of other comprehensive income and increased usefulness of net income : the implications of Accounting Standards Update 2011-05
Shi, Linna
;
Wang, Ping
;
Zhou, Nan
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 139-144
Persistent link: https://www.econbiz.de/10011811193
Saved in:
7
Compliance with accounting standards by financial institutions : some evidence from Bangladesh
Islam, Majidul
;
Hossain, Ashrafee Tanvir
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 145-151
Persistent link: https://www.econbiz.de/10011811196
Saved in:
8
The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei
;
Wu, Liansheng
;
Wang, Hong
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
Saved in:
9
Presentation formats of other comprehensive income after accounting standards update 2011-05
Kim, Jung Hoon
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 118-122
Persistent link: https://www.econbiz.de/10011624543
Saved in:
10
Understanding the evolution of SFAS 141 and 142 : an analysis of comment letters
Anantharaman, Divya
- In:
Research in accounting regulation
27
(
2015
)
2
,
pp. 99-110
Persistent link: https://www.econbiz.de/10011438653
Saved in:
11
Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.
;
Haynes, Christine M.
;
Lewis, Tom D.
; …
- In:
Research in accounting regulation
27
(
2015
)
1
,
pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
Saved in:
12
The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.
;
Cordery, Carolyn
;
Van Zijl, Tony
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
1
,
pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
Saved in:
13
The value relevance of mandatory non-GAAP earnings
Venter, Elmar R.
;
Emanuel, David
;
Cahan, Steven F.
- In:
Abacus : a journal of accounting, finance and business …
50
(
2014
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10010350511
Saved in:
14
Accounting standard's effectiveness on equity overstatement : conservatism when it matters
Oler, Mitchell
- In:
Research in accounting regulation
26
(
2014
)
1
,
pp. 75-89
Persistent link: https://www.econbiz.de/10010388502
Saved in:
15
Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100 : an analysis of frequency of occurrence, materiality and rationale
Webber, Sarah J.
;
Nichols, Nancy Brown
;
Street, Donna L.
; …
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 236-251
Persistent link: https://www.econbiz.de/10010232419
Saved in:
16
Accounting for promises : the impact of SFAS No. 116 on charities
Derrick, Patricia L. D.
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 208-218
Persistent link: https://www.econbiz.de/10010232427
Saved in:
17
An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
McEnroe, John E.
;
Sullivan, Mark
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 196-207
Persistent link: https://www.econbiz.de/10010232429
Saved in:
18
The adequacy of fixed asset disclosures under U.S. GAAP
Bauman, Mark P.
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 149-156
Persistent link: https://www.econbiz.de/10010232457
Saved in:
19
An investigation of the relationship between use of international accounting standards and source of company finance in Germany
Tarca, Ann
;
Morris, Richard D.
;
Moy, Melissa
- In:
Abacus : a journal of accounting, finance and business …
49
(
2013
)
1
,
pp. 74-98
Persistent link: https://www.econbiz.de/10009730858
Saved in:
20
Auditors and the post-2002 litigation environment
Fuerman, Ross D.
- In:
Research in accounting regulation
24
(
2012
)
1
,
pp. 40-44
Persistent link: https://www.econbiz.de/10009573133
Saved in:
21
Disclosure versus recognition : evidence from lobbying behavior in response to SFAS No. 158
Fried, Abraham N.
- In:
Research in accounting regulation
24
(
2012
)
1
,
pp. 25-32
Persistent link: https://www.econbiz.de/10009573137
Saved in:
22
Accounting for initial franchise fee revenue : when a journal article in 1970 constituted GAAP in the eyes of the SEC
Zeff, Stephen A.
- In:
Research in accounting regulation
24
(
2012
)
1
,
pp. 1-5
Persistent link: https://www.econbiz.de/10009573142
Saved in:
23
Accounting for expenditure on intangibles
Hunter, Laurie
;
Webster, Elizabeth
;
Wyatt, Anne
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
1
,
pp. 104-145
Persistent link: https://www.econbiz.de/10009535035
Saved in:
24
The first quarter century of the GASB (1984-2009) : a perspective on standard setting, Teil 1
Roybark, Helen M.
;
Coffman, Edward N.
;
Previts, Gary John
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
1
,
pp. 1-30
Persistent link: https://www.econbiz.de/10009535052
Saved in:
25
The future of financial and business reporting from a standards-setting and regulatory perspective
Doty, James R.
- In:
Research in accounting regulation
24
(
2012
)
2
,
pp. 126-131
Persistent link: https://www.econbiz.de/10009656275
Saved in:
26
On the value relevance of SFAS No. 158
Houmes, Robert
;
Boylan, Robert
;
Crosby, William
- In:
Research in accounting regulation
24
(
2012
)
2
,
pp. 112-114
Persistent link: https://www.econbiz.de/10009656277
Saved in:
27
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2009 academic literature
Moehrle, Stephen R.
;
Jonas, Gregory A.
;
Kozloski, Thomas M.
- In:
Research in accounting regulation
24
(
2012
)
2
,
pp. 45-64
Persistent link: https://www.econbiz.de/10009656288
Saved in:
28
The first quarter century of the GASB (1984 - 2009) : a perspective on standard setting, Teil 2
Roybark, Helen M.
;
Coffman, Edward N.
;
Previts, Gary John
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
2
,
pp. 147-198
Persistent link: https://www.econbiz.de/10009570433
Saved in:
29
Improving consistency in interpreting SFAS 5 probability phrases
Du, Ning
;
Stevens, Kevin T.
;
McEnroe, John E.
- In:
Research in accounting regulation
23
(
2011
)
1
,
pp. 67-70
Persistent link: https://www.econbiz.de/10009501313
Saved in:
30
Assessing the effectiveness of financial reporting harmonization for emerging market banks : the case of Banco Serfin
Hazera, Alejandro
;
Marín Hernández, Salvador
; …
- In:
Research in accounting regulation
23
(
2011
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10009501342
Saved in:
31
Are mandatory disclosure decisions made strategically? : the case of SAB 74 estimates preceding adoption of FIN 48
Meyer Alexander, Raquel
;
Ettredge, Michael L.
;
Stone, Mary
- In:
Research in accounting regulation
23
(
2011
)
2
,
pp. 160-166
Persistent link: https://www.econbiz.de/10009500350
Saved in:
32
Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting
Wüstemann, Jens
;
Wüstemann, Sonja
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10003963246
Saved in:
33
Small cap financial reporting : determinants of emphasis and placement of non-GAAP disclosures
Campbell, Linda
;
López, Dennis M.
- In:
Research in accounting regulation
22
(
2010
)
2
,
pp. 114-120
Persistent link: https://www.econbiz.de/10009230501
Saved in:
34
Accounting standard attributes and accounting quality : discussion and analysis
Kohlbeck, Mark
;
Warfield, Terry D.
- In:
Research in accounting regulation
22
(
2010
)
2
,
pp. 59-70
Persistent link: https://www.econbiz.de/10009230506
Saved in:
35
The impact of media attention on the use of alternative earning measures
Koning, Miriam
;
Mertens, Gerard
;
Roosenboom, Peter
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
3
,
pp. 258-288
Persistent link: https://www.econbiz.de/10008661602
Saved in:
36
Post-regulation G findings
Campbell, Linda
;
Pitman, Marshall K.
- In:
Research in accounting regulation
21
(
2009
)
2
,
pp. 100-106
Persistent link: https://www.econbiz.de/10009230590
Saved in:
37
Accounting for public hospitals : a case study of modified GAAP
Ellwood, Sheila
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
4
,
pp. 399-422
Persistent link: https://www.econbiz.de/10003793412
Saved in:
38
Costs associated with going-concern-modified audit opinions : an analysis of the Australian audit market
Carey, Peter J.
;
Geiger, Marshall A.
;
O'Connell, Brendan T.
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
1
,
pp. 61-81
Persistent link: https://www.econbiz.de/10003701546
Saved in:
39
George R. Husband : contributions to the development of accounting thought
Reinstein, Alan
;
Alvin, Gerald
;
Vangermeersch, Richard G.
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
1
,
pp. 82-108
Persistent link: https://www.econbiz.de/10003701550
Saved in:
40
Multiple dimensions of accounting in the development of GAAP
Staunton, John J.
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
1
,
pp. 109-135
Persistent link: https://www.econbiz.de/10003701552
Saved in:
41
International Financial Reporting Standards (IFRS) and the development of financial reporting standards in Turkey
Yalkın, Yüksel Koç
;
Demir, Volkan
;
Demir, Lutfiye Defne
- In:
Research in accounting regulation
20
(
2008
),
pp. 279-294
Persistent link: https://www.econbiz.de/10003726573
Saved in:
42
Perceptions of the effect of Sarbanes-Oxley on earnings management practices
McEnroe, John E.
- In:
Research in accounting regulation
19
(
2007
),
pp. 137-157
Persistent link: https://www.econbiz.de/10003726425
Saved in:
43
Achieving high quality, comparable financial reporting : a review of independent enforcement bodies in Australia and the United Kingdom
Brown, Philip
;
Tarca, Ann
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
4
,
pp. 438-473
Persistent link: https://www.econbiz.de/10003611026
Saved in:
44
Politics of financial reporting and the consequences for the public sector
Ryan, Christine
;
Guthrie, James
;
Day, Ron
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
4
,
pp. 474-487
Persistent link: https://www.econbiz.de/10003611044
Saved in:
45
Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.
;
Bromwich, Michael
;
Wagenhofer, Alfred
- In:
Abacus : a journal of accounting, finance and business …
42
(
2006
)
2
,
pp. 165-188
Persistent link: https://www.econbiz.de/10003537427
Saved in:
46
International financial reporting standards and experts' perceptions of disclosure quality: discussion
Gallery, Natalie
- In:
Abacus : a journal of accounting, finance and business …
42
(
2006
)
3/4
,
pp. 499-502
Persistent link: https://www.econbiz.de/10003537508
Saved in:
47
Professional accounting standards and the public sector : a mismatch
Barton, Allan D.
- In:
Abacus : a journal of accounting, finance and business …
41
(
2005
)
2
,
pp. 138-158
Persistent link: https://www.econbiz.de/10003537364
Saved in:
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