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Die Betriebswirtschaft : DBW
Journal of accounting & economics
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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Journal of business finance & accounting : JBFA
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Critical perspectives on accounting : an international journal for social and organizational accountability
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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)
41
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1
The dark side of audit market competition
Pan, Yue
;
Shroff, Nemit
;
Zhang, Pengdong
- In:
Journal of accounting & economics
75
(
2023
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10014282262
Saved in:
2
When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry
;
Sloan, Richard G.
- In:
Journal of accounting & economics
73
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
Saved in:
3
Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
Chen, Han-Chung
;
Lee, Yen-Jung
;
Lo, Sheng-Yi
;
Yu, Yong
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013203471
Saved in:
4
The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang
;
Jiang, Xu
- In:
Journal of accounting & economics
69
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
Saved in:
5
Implications of non-GAAP earnings for real activities and accounting choices
Laurion, Henry
- In:
Journal of accounting & economics
70
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012301669
Saved in:
6
The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo
;
Lee, Hakyin
;
Marquardt, Carol
- In:
Journal of accounting & economics
67
(
2019
)
1
,
pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
Saved in:
7
Accounting standards, regulatory enforcement, and innovation
Laux, Volker
;
Stocken, Phillip C.
- In:
Journal of accounting & economics
65
(
2018
)
2/3
,
pp. 221-236
Persistent link: https://www.econbiz.de/10011864905
Saved in:
8
Analysts' GAAP earnings forecasts and their implications for accounting research
Bradshaw, Mark
;
Christensen, Theodore E.
;
Gee, Kurt H.
; …
- In:
Journal of accounting & economics
66
(
2018
)
1
,
pp. 46-66
Persistent link: https://www.econbiz.de/10011904756
Saved in:
9
The effects of SFAS 157 disclosures on investment decisions
Iselin, Michael
;
Nicoletti, Allison
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 404-427
Persistent link: https://www.econbiz.de/10011730327
Saved in:
10
Properties of optimal accounting rules in a signaling game
Jiang, Xu
;
Yang, Ming
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 499-512
Persistent link: https://www.econbiz.de/10011730349
Saved in:
11
Why have measures of earnings quality changed over time?
Srivastava, Anup
- In:
Journal of accounting & economics
57
(
2014
)
2/3
,
pp. 196-217
Persistent link: https://www.econbiz.de/10010401970
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12
Towards an understanding of the role of standard setters in standard setting
Allen, Abigail
;
Ramanna, Karthik
- In:
Journal of accounting & economics
55
(
2013
)
1
,
pp. 66-90
Persistent link: https://www.econbiz.de/10009717763
Saved in:
13
Understanding discretion in conservatism : an alternative viewpoint
Roychowdhury, Sugata
;
Martin, Xiumin
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 134-146
Persistent link: https://www.econbiz.de/10010243021
Saved in:
14
The factors affecting illegal insider trading in firms with violations of GAAP
Thevenot, Maya
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 375-390
Persistent link: https://www.econbiz.de/10009512811
Saved in:
15
Does eliminating the Form 20-F reconciliation from IFRS to US GAAP have capital market consequences?
Kim, Yongtae
;
Li, Haidan
;
Li, Siqi
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 249-270
Persistent link: https://www.econbiz.de/10009512823
Saved in:
16
Are IFRS-based and US GAAP-based accounting amounts comparable?
Barth, Mary E.
;
Landsman, Wayne R.
;
Lang, Mark H.
; …
- In:
Journal of accounting & economics
54
(
2012
)
1
,
pp. 68-93
Persistent link: https://www.econbiz.de/10009569322
Saved in:
17
The valuation impact of reconciling pro forma earnings to GAAP earnings
Zhang, Huai
;
Liu, Zhengdan
- In:
Journal of accounting & economics
51
(
2011
)
1/2
,
pp. 186-202
Persistent link: https://www.econbiz.de/10008909959
Saved in:
18
Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"
Skinner, Douglas J.
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 203-208
Persistent link: https://www.econbiz.de/10009406381
Saved in:
19
Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?
Demerjian, Peter R.
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 178-202
Persistent link: https://www.econbiz.de/10009406384
Saved in:
20
Discussion of “implications for GAAP from an analysis of positive research in accounting”
Lambert, Richard A.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 287-295
Persistent link: https://www.econbiz.de/10008810014
Saved in:
21
Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.
;
Ramanna, Karthik
;
Skinner, Douglas J.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 246-286
Persistent link: https://www.econbiz.de/10008810018
Saved in:
22
The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions
Heitzman, Shane
;
Wasley, Charles
;
Zimmerman, Jerold
- In:
Journal of accounting & economics
49
(
2010
)
1/2
,
pp. 109-132
Persistent link: https://www.econbiz.de/10003948265
Saved in:
23
The impact of the SEC's regulation of non-GAAP disclosures
Heflin, Frank
;
Hsu, Charles
- In:
Journal of accounting & economics
46
(
2008
)
2/3
,
pp. 349-365
Persistent link: https://www.econbiz.de/10003796336
Saved in:
24
Discussion of "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting"
Skinner, Douglas J.
- In:
Journal of accounting & economics
45
(
2008
)
2/3
,
pp. 282-288
Persistent link: https://www.econbiz.de/10003747419
Saved in:
25
Kapitalmarktrelevanz von Überleitungsrechnungen gemäß Form 20-F : Bestandsaufnahme und Diskussion
Dobler, Michael
- In:
Die Betriebswirtschaft : DBW
67
(
2007
)
5
,
pp. 519-538
Persistent link: https://www.econbiz.de/10003553659
Saved in:
26
Financial reporting incentives for conservative accounting : the influence of legal and political institutions
Bushman, Robert M.
;
Piotroski, Joseph D.
- In:
Journal of accounting & economics
42
(
2006
)
1/2
,
pp. 107-148
Persistent link: https://www.econbiz.de/10003365257
Saved in:
27
Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)
Guay, Wayne R.
;
Verrecchia, Robert E.
- In:
Journal of accounting & economics
42
(
2006
)
1/2
,
pp. 149-165
Persistent link: https://www.econbiz.de/10003365273
Saved in:
28
Conference issue on Implications of changing financial reporting standards, held at the Ross School of Business, University of Michigan, October 16 - 17, 2004
2006
Persistent link: https://www.econbiz.de/10003365305
Saved in:
29
Fair Value in der Rechnungslegung
Hitz, Jörg-Markus
- In:
Die Betriebswirtschaft : DBW
66
(
2006
)
1
,
pp. 109-113
Persistent link: https://www.econbiz.de/10003270680
Saved in:
30
Shareholder wealth effects of pooling-of-interests accounting : evidence from the SECś restriction on share repurchases following pooling transactions
Weber, Joseph P.
- In:
Journal of accounting & economics
37
(
2004
)
1
,
pp. 39-57
Persistent link: https://www.econbiz.de/10001966394
Saved in:
31
Bilanzierung leistungsorientierter Pensionspläne bei deutschen und US-amerikanischen Unternehmen : Vorschlag und Stimulation einer Weiterentwicklung von SFAS 87
Pellens, Bernhard
;
Fülbier, Rolf Uwe
;
Sellhorn, Thorsten
- In:
Die Betriebswirtschaft : DBW
64
(
2004
)
2
,
pp. 133-153
Persistent link: https://www.econbiz.de/10002009859
Saved in:
32
Ökonomische Überlegungen zur Rechnungslegungsregulierung bei Vorliegen hybrider Kooperationsformen
Schmidt, Matthias
- In:
Die Betriebswirtschaft : DBW
63
(
2003
)
2
,
pp. 138-155
Persistent link: https://www.econbiz.de/10001749681
Saved in:
33
Stellen Mehrerlöse aus der Wiederveräußerung eigener Anteile Gewinn dar?
Meinhövel, Harald
;
Brands, Birgit
- In:
Die Betriebswirtschaft : DBW
63
(
2003
)
6
,
pp. 672-683
Persistent link: https://www.econbiz.de/10001838844
Saved in:
34
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
Bhattacharya, Nilabhra
;
Black, Ervin L.
;
Christensen, …
- In:
Journal of accounting & economics
36
(
2003
)
1/3
,
pp. 285-319
Persistent link: https://www.econbiz.de/10001930152
Saved in:
35
A discussion of "Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings"
Bradshaw, Mark T.
- In:
Journal of accounting & economics
36
(
2003
)
1/3
,
pp. 321-335
Persistent link: https://www.econbiz.de/10001930284
Saved in:
36
Limited attention, information disclosure, and financial reporting
Hirshleifer, David
;
Teoh, Siew Hong
- In:
Journal of accounting & economics
36
(
2003
)
1/3
,
pp. 337-386
Persistent link: https://www.econbiz.de/10001930295
Saved in:
37
Discussion of "limited attention, information disclosure, and financial reporting"
Lambert, Richard A.
- In:
Journal of accounting & economics
36
(
2003
)
1/3
,
pp. 387-400
Persistent link: https://www.econbiz.de/10001930302
Saved in:
38
Konzernrechnungslegung und Wettbewerb
Ballwieser, Wolfgang
- In:
Die Betriebswirtschaft : DBW
61
(
2001
)
6
,
pp. 640-657
Persistent link: https://www.econbiz.de/10001628481
Saved in:
39
Die Bedeutung von Prozesskosten für die Bewertung der Herstellungskosten nach § 255 Abs. 2 HGB
Weißenberger, Barbara E.
;
Stromann, Hilke
- In:
Die Betriebswirtschaft : DBW
60
(
2000
)
5
,
pp. 607-625
Persistent link: https://www.econbiz.de/10001519096
Saved in:
40
The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits
Ramesh, K.
;
Revsine, Lawrence
- In:
Journal of accounting & economics
30
(
2000
)
2
,
pp. 159-186
Persistent link: https://www.econbiz.de/10001568299
Saved in:
41
Nuclear decommissioning costs : the impact of recoverability risk on valuation
D'Souza, Julia
;
Jacob, John
;
Soderstrom, Naomi Siegel
- In:
Journal of accounting & economics
29
(
2000
)
2
,
pp. 207-230
Persistent link: https://www.econbiz.de/10001527887
Saved in:
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