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Die Betriebswirtschaft : DBW
Review of accounting studies
European accounting review
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71
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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
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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
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4
Determinants and consequences of a voluntary turn away from IFRS to local GAAP : evidence from Switzerland
Fiechter, Peter
;
Halberkann, Jerome
;
Meyer, Conrad
- In:
European accounting review
27
(
2018
)
5
,
pp. 955-989
Persistent link: https://www.econbiz.de/10011977320
Saved in:
5
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:
6
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:
7
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
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8
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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9
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
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10
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
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11
Why more forward-looking accounting standards can reduce financial reporting quality
Ewert, Ralf
;
Wagenhofer, Alfred
- In:
European accounting review
25
(
2016
)
3
,
pp. 487-513
Persistent link: https://www.econbiz.de/10011598104
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12
The information content of stock prices, legal environments, and accounting standards : international evidence
Wang, Wenjie
;
Yu, Wayne W.
- In:
European accounting review
24
(
2015
)
3
,
pp. 471-493
Persistent link: https://www.econbiz.de/10011409748
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13
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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14
The role of institutional and economic factors in the strategic use of non-gaap disclosures to beat earnings benchmarks
Isidro, Helena
;
Marques, Ana
- In:
European accounting review
24
(
2015
)
1
,
pp. 95-128
Persistent link: https://www.econbiz.de/10011302901
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15
Incentives or standards : what determines accounting quality changes around ifrs adoption?
Christensen, Hans B.
;
Lee, Edward
;
Walker, Martin
; …
- In:
European accounting review
24
(
2015
)
1
,
pp. 31-61
Persistent link: https://www.econbiz.de/10011302903
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16
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
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17
Value relevance of accounting information for intangible-intensive industries and the impact of scale : the US evidence
Ciftci, Mustafa
;
Darrough, Masako N.
;
Mashruwala, Raj
- In:
European accounting review
23
(
2014
)
2
,
pp. 199-226
Persistent link: https://www.econbiz.de/10011505822
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18
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
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19
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:
20
Accounting as a technology of government in the Portuguese empire : the development, application and enforcement of accounting rules during the Pombaline Era (1761 - 1777)
Gomes, Delfina
;
Carnegie, Garry D.
;
Rodrigues, Lúcia Lima
- In:
European accounting review
23
(
2014
)
1
,
pp. 87-115
Persistent link: https://www.econbiz.de/10010382171
Saved in:
21
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:
22
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:
23
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
Saved in:
24
The stewardship role of analyst forecasts, and discretionary versus non-discretionary accruals
Christensen, Peter Ove
;
Frimor, Hans
;
Şabac, Florin
- In:
European accounting review
22
(
2013
)
2
,
pp. 257-296
Persistent link: https://www.econbiz.de/10009759181
Saved in:
25
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:
26
Decline in financial reporting for joint ventures? : Canadian evidence on removal of financial reporting choice
Richardson, A. William
;
Roubi, Raafat R.
;
Soonawalla, Kazbi
- In:
European accounting review
21
(
2012
)
2
,
pp. 373-393
Persistent link: https://www.econbiz.de/10009568082
Saved in:
27
Value-driving activities in Euro-zone banks
Isidro, Helena
;
Grilo, David
- In:
European accounting review
21
(
2012
)
2
,
pp. 297-341
Persistent link: https://www.econbiz.de/10009568084
Saved in:
28
Enforcement of accounting standards in Europe : capital-market-based evidence for the two-tier mechanism in Germany
Hitz, Jörg-Markus
;
Ernstberger, Jürgen
;
Stich, Michael
- In:
European accounting review
21
(
2012
)
2
,
pp. 253-281
Persistent link: https://www.econbiz.de/10009568086
Saved in:
29
Economic consequences of accounting enforcement reforms : the case of Germany
Ernstberger, Jürgen
;
Stich, Michael
;
Vogler, Oliver
- In:
European accounting review
21
(
2012
)
2
,
pp. 217-251
Persistent link: https://www.econbiz.de/10009568088
Saved in:
30
Symposium on enforcement of accounting standards
In:
European accounting review
21
(
2012
)
2
,
pp. 217-296
Persistent link: https://www.econbiz.de/10009568090
Saved in:
31
Formal participation in the IASB's due process of standard setting : a multi-issue/multi-period analysis
Jorissen, Ann
;
Lybaert, Nadine
;
Orens, Raf
;
Van der Tas, Leo
- In:
European accounting review
21
(
2012
)
4
,
pp. 693-729
Persistent link: https://www.econbiz.de/10009682730
Saved in:
32
Lobbying on accounting standards : evidence from IFRS 2 on share-based payments
Giner, Begoña
;
Arce, Miguel
- In:
European accounting review
21
(
2012
)
4
,
pp. 655-691
Persistent link: https://www.econbiz.de/10009682732
Saved in:
33
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:
34
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:
35
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:
36
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:
37
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:
38
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:
39
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:
40
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:
41
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:
42
The impact of regulatory enforcement and audit upon IFRS compliance : evidence from China
Chen, Jean Jinghan
;
Zhang, Haitao
- In:
European accounting review
19
(
2010
)
4
,
pp. 665-692
Persistent link: https://www.econbiz.de/10008759243
Saved in:
43
Finding a new corporate tax base after the abolishment on the one-book system in EU member states
Schanz, Deborah
;
Schanz, Sebastian
- In:
European accounting review
19
(
2010
)
2
,
pp. 311-341
Persistent link: https://www.econbiz.de/10003989291
Saved in:
44
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:
45
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:
46
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:
47
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:
48
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:
49
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:
50
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
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