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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
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Accounting horizons : a quarterly publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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Der Betrieb
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24
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ECONIS (ZBW)
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1
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
Saved in:
2
Stakeholder engagement and effective standard setting
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
2
,
pp. 47-69
Persistent link: https://www.econbiz.de/10013346622
Saved in:
3
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
4
The state of segment reporting by U.S. public entities : 1976–2017
Botosan, Christine A.
;
Huffman, Adrienna
;
Stanford, …
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10012516917
Saved in:
5
SEC comment letters on firms' use of non-GAAP measures : the determinants and firms' responses
Jo, Koren M.
;
Yang, Shuo
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
2
,
pp. 167-184
Persistent link: https://www.econbiz.de/10012297578
Saved in:
6
Should government assistance be reflected in financial reports?
Desir, Rosemond
;
Pfeiffer, Ray J.
;
Roberts, Francesca
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
1
,
pp. 93-110
Persistent link: https://www.econbiz.de/10012299841
Saved in:
7
Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.
;
Kang, Tony
;
Kim, Sohyung
;
Lee, Cheol
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
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8
Lobbying and opposition to SFAS No. 123(R) : an examination of campaign contributions from CEOs and PACs
Gleason, Cristi A.
;
Glendening, Matthew
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 103-124
Persistent link: https://www.econbiz.de/10012121896
Saved in:
9
The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Cussatt, Marc
;
Pollard, Troy J.
;
Stone, Mary S.
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
4
,
pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
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10
The primacy of fair presentation : evidence from PCAOB standards, federal legislation, and the courts
DeFond, Mark L.
;
Lennox, Clive
;
Zhang, Jieying
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
3
,
pp. 91-100
Persistent link: https://www.econbiz.de/10011944074
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11
The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.
;
Laan Smith, Joyce van der
;
Lee, …
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
4
,
pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
Saved in:
12
The FASB's dissenting opinions
Bradbury, Michael E.
;
Harrison, Julie A.
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
2
,
pp. 363-375
Persistent link: https://www.econbiz.de/10011304155
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13
Financial engineering and the arms race between accounting standard setters and preparers
Dye, Ronald A.
;
Glover, Jonathan C.
;
Sunder, Shyam
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
2
,
pp. 265-295
Persistent link: https://www.econbiz.de/10011304163
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14
Potential adoption of IFRS by the United States : a critical view
Kaya, Devrimi
;
Pillhofer, Julian A.
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 271-299
Persistent link: https://www.econbiz.de/10009766917
Saved in:
15
Characteristics of accounting standards and SEC review comments
Boone, Jeffery P.
;
Linthicum, Cheryl L.
;
Poe, April
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
4
,
pp. 711-736
Persistent link: https://www.econbiz.de/10010244085
Saved in:
16
Financial reporting outcomes under rules-based and principles-based accounting standards
Collins, Denton L.
;
Pasewark, William R.
;
Riley, Mark E.
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
4
,
pp. 681-705
Persistent link: https://www.econbiz.de/10009709644
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17
Accounting for revenues : a framework for standard setting
Ohlson, James A.
;
Penman, Stephen H.
;
Biondi, Yuri
; …
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
3
,
pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
Saved in:
18
Reporting of general infrastructure assets under GASB statement No. 34
Vermeer, Thomas E.
;
Patton, Terry K.
;
Styles, Alan K.
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
2
,
pp. 381-407
Persistent link: https://www.econbiz.de/10009267512
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19
Transparency unveiled : financial crisis prevention through accounting reform
Mosso, David
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 95-107
Persistent link: https://www.econbiz.de/10003976472
Saved in:
20
A perspective on the Canadian Accounting Standards Board exposure draft on generally accepted accounting principles for private enterprises
Jamal, Karim
;
Bloomfield, Robert
;
Christensen, Theodore E.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 129-137
Persistent link: https://www.econbiz.de/10003976630
Saved in:
21
Are revisions to SFAS No. 5 needed?
Desir, Rosemond
;
Fanning, Kirsten
;
Pfeiffer, Ray J.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 525-544
Persistent link: https://www.econbiz.de/10008825625
Saved in:
22
Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition i...
Colson, Robert H.
;
Bloomfield, Robert
;
Christensen, …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 689-702
Persistent link: https://www.econbiz.de/10008839872
Saved in:
23
Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi
;
Leuz, Christian
;
Wysocki, Peter
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
Saved in:
24
The European-US "GAAP gap" : IFRS to US GAAP Form 20-F reconciliations
Henry, Elaine
;
Lin, Stephen
;
Yang, Ya-wen
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
2
,
pp. 121-150
Persistent link: https://www.econbiz.de/10003857405
Saved in:
25
Rules and accounting : vagueness in conceptual frameworks
Penno, Mark C.
- In:
Accounting horizons : a quarterly publication of the …
22
(
2008
)
3
,
pp. 339-351
Persistent link: https://www.econbiz.de/10003763253
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