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Journal of accounting and public policy
Review of quantitative finance and accounting
Globalisation of accounting standards
Der Betrieb
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Steuerliche Gewinnermittlung nach dem Bilanzrechtsmodernisierungsgesetz
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ECONIS (ZBW)
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1
Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?
Johnson, Peter M.
;
Lopez, Thomas J.
;
Sorensen, Trevor L.
- In:
Review of quantitative finance and accounting
56
(
2021
)
3
,
pp. 891-915
Persistent link: https://www.econbiz.de/10012498597
Saved in:
2
Product market effects of IFRS adoption
Downes, Jimmy F.
;
Flagmeier, Vanessa
;
Godsell, David
- In:
Journal of accounting and public policy
37
(
2018
)
5
,
pp. 376-401
Persistent link: https://www.econbiz.de/10011957623
Saved in:
3
The smoothing of pension expenses : a panel analysis
Jiang, Xiaowen
- In:
Review of quantitative finance and accounting
37
(
2011
)
4
,
pp. 451-476
Persistent link: https://www.econbiz.de/10009504944
Saved in:
4
Accounting and stock market effects of international accounting standards adoption in an emerging economy
Elbannan, Mohamed A.
- In:
Review of quantitative finance and accounting
36
(
2011
)
2
,
pp. 207-245
Persistent link: https://www.econbiz.de/10009272517
Saved in:
5
How do firms react to the prohibition of long-lived asset impairment reversals? : evidence from China
Zhang, Ran
;
Lu, Zhengfei
;
Ye, Kangtao
- In:
Journal of accounting and public policy
29
(
2010
)
5
,
pp. 424-438
Persistent link: https://www.econbiz.de/10008737167
Saved in:
6
Meeting user information needs : the impact of major changes in FASB and GASB standards on financial reporting by colleges and universities
Fischer, Mary
;
Gordon, Teresa P.
;
Kraut, Marla A.
- In:
Journal of accounting and public policy
29
(
2010
)
4
,
pp. 374-399
Persistent link: https://www.econbiz.de/10008653167
Saved in:
7
Disciplinary measures in response to restatements after Sarbanes–Oxley
Burks, Jeffrey J.
- In:
Journal of accounting and public policy
29
(
2010
)
3
,
pp. 195-225
Persistent link: https://www.econbiz.de/10003988376
Saved in:
8
Adverse effects of uniform written reporting standards on accounting practice, education, and research
Sunder, Shyam
- In:
Journal of accounting and public policy
29
(
2010
)
2
,
pp. 99-114
Persistent link: https://www.econbiz.de/10003974302
Saved in:
9
Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158
Mitra, Santanu
;
Hossain, Mahmud
- In:
Review of quantitative finance and accounting
33
(
2009
)
3
,
pp. 279-301
Persistent link: https://www.econbiz.de/10003894801
Saved in:
10
Observations on measuring the differences between domestic accounting standards and IAS
Nobes, Christopher
- In:
Journal of accounting and public policy
28
(
2009
)
2
,
pp. 148-153
Persistent link: https://www.econbiz.de/10003874552
Saved in:
11
Usefulness of comprehensive income reporting in Canada
Kanagaretnam, Kiridaran
;
Mathieu, Robert
;
Shehata, Mohamed
- In:
Journal of accounting and public policy
28
(
2009
)
4
,
pp. 349-365
Persistent link: https://www.econbiz.de/10003874609
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12
The capital market implications of the frequency of interim financial reporting : an international analysis
Mensah, Yaw M.
;
Werner, Robert H.
- In:
Review of quantitative finance and accounting
31
(
2008
)
1
,
pp. 71-104
Persistent link: https://www.econbiz.de/10003711408
Saved in:
13
Change in value relevance of quarterly foreign sales data of US multinational corporations after adopting SFAS 131
Hossain, Mahmud
- In:
Review of quantitative finance and accounting
30
(
2008
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10003614091
Saved in:
14
Joint accounting choices : an examination of firms' adoption strategies for SFAS No. 106 AND SFAS No. 109
Jeter, Debra C.
;
Chaney, Paul K.
;
Daley, Michele
- In:
Review of quantitative finance and accounting
30
(
2008
)
2
,
pp. 153-185
Persistent link: https://www.econbiz.de/10003620891
Saved in:
15
Globalisation of accounting standards : an introduction
Godfrey, Jayne M.
;
Chalmers, Keryn
- In:
Globalisation of accounting standards
,
(pp. 1-14)
.
2007
Persistent link: https://www.econbiz.de/10003497487
Saved in:
16
Institutional investors and the language of finance : the global metrics of market performance
Clark, Gordon L.
;
Hebb, Tessa
;
Wójcik, Dariusz
- In:
Globalisation of accounting standards
,
(pp. 15-33)
.
2007
Persistent link: https://www.econbiz.de/10003497497
Saved in:
17
The IASB : some personal reflections
Stevenson, Kevin M.
- In:
Globalisation of accounting standards
,
(pp. 34-45)
.
2007
Persistent link: https://www.econbiz.de/10003497502
Saved in:
18
Globalisation of accounting standards : a UK perspective
Alexander, David
- In:
Globalisation of accounting standards
,
(pp. 46-63)
.
2007
Persistent link: https://www.econbiz.de/10003497514
Saved in:
19
The US role in the globalisation of accounting standards
Street, Donna L.
- In:
Globalisation of accounting standards
,
(pp. 64-80)
.
2007
Persistent link: https://www.econbiz.de/10003497515
Saved in:
20
The place of Canada in global accounting standard setting : principles versus rules approaches
Gaa, James C.
- In:
Globalisation of accounting standards
,
(pp. 81-97)
.
2007
Persistent link: https://www.econbiz.de/10003497520
Saved in:
21
Too special to go global? Too small to be special? : an insight into Australia's decision to adopt IFRS and the consequences for its own standard setting and application
Picker, Ruth
- In:
Globalisation of accounting standards
,
(pp. 98-109)
.
2007
Persistent link: https://www.econbiz.de/10003497521
Saved in:
22
The role of national standard setters in the standards developing process : the Italian experience
Provasoli, Angelo
;
Mazzola, Pietro
;
Pozza, Lorenzo
- In:
Globalisation of accounting standards
,
(pp. 110-129)
.
2007
Persistent link: https://www.econbiz.de/10003497525
Saved in:
23
French accounting revolution : implementing IFRS in French companies
Evraert, Serge
;
Robert, Jean-François des
- In:
Globalisation of accounting standards
,
(pp. 130-143)
.
2007
Persistent link: https://www.econbiz.de/10003497533
Saved in:
24
Accounting regimes and their effects on the German stock market
Möller, Hans Peter
- In:
Globalisation of accounting standards
,
(pp. 144-169)
.
2007
Persistent link: https://www.econbiz.de/10003497537
Saved in:
25
Globalisation of accounting : implications for Australian public sector entities
Chalmers, Keryn
;
Godfrey, Jayne M.
;
Langfield-Smith, Ian
; …
- In:
Globalisation of accounting standards
,
(pp. 170-192)
.
2007
Persistent link: https://www.econbiz.de/10003497540
Saved in:
26
Convergence of Chinese accounting standards with international standards : process, achievements and prospects
Zhang, Wei-guo
;
Lu, De-ming
- In:
Globalisation of accounting standards
,
(pp. 193-217)
.
2007
Persistent link: https://www.econbiz.de/10003497566
Saved in:
27
Accounting harmonisation and diffusion of international accounting standards : the Japanese case
Koga, Chitoshi
;
Rimmel, Gunnar
- In:
Globalisation of accounting standards
,
(pp. 218-237)
.
2007
Persistent link: https://www.econbiz.de/10003497575
Saved in:
28
The impact of globalisation of accounting standards on India
Narayanaswamy, R.
- In:
Globalisation of accounting standards
,
(pp. 238-260)
.
2007
Persistent link: https://www.econbiz.de/10003497585
Saved in:
29
Globalisation of financial reporting : an Islamic focus
Nasir, Norita Mohd
;
Zainol, Aniza
- In:
Globalisation of accounting standards
,
(pp. 261-274)
.
2007
Persistent link: https://www.econbiz.de/10003497589
Saved in:
30
Globalisation and accounting reforms in an emerging market economy : a case study of South Africa
Edwards, Iain
;
Schelluch, Peter
;
Du Plessis, Adel
; …
- In:
Globalisation of accounting standards
,
(pp. 275-294)
.
2007
Persistent link: https://www.econbiz.de/10003497604
Saved in:
31
Classificatory income smoothing : the impact of a regime of reporting financial performance
Athanasakou, Vasiliki E.
;
Strong, Norman C.
;
Walker, Martin
- In:
Journal of accounting and public policy
26
(
2007
)
4
,
pp. 387-435
Persistent link: https://www.econbiz.de/10003510428
Saved in:
32
Differences between domestic accounting standards ans IAS : measurement, determinants and implications
Ding, Yuan
;
Hope, Ole-Kristian
;
Jeanjean, Thomas
; …
- In:
Journal of accounting and public policy
26
(
2007
)
1
,
pp. 1-38
Persistent link: https://www.econbiz.de/10003463075
Saved in:
33
Security market effects associated with SFAS No. 131: reported business segments
Ettredge, Michael L.
;
Kwon, Soo Young
;
Smith, David
- In:
Review of quantitative finance and accounting
18
(
2002
)
4
,
pp. 323-344
Persistent link: https://www.econbiz.de/10001677055
Saved in:
34
Information content of earnings and earnings components of commercial banks: impact of SFAS No. 115
Jaggi, Bikki
;
Zhao, Ronald
- In:
Review of quantitative finance and accounting
18
(
2002
)
4
,
pp. 405-421
Persistent link: https://www.econbiz.de/10001677097
Saved in:
35
The economic consequences of regulatory accounting in the nuclear power industry : market reaction to plant abandonments
Arnold, Patricia J.
;
Cheng, Rita H.
- In:
Journal of accounting and public policy
19
(
2000
)
2
,
pp. 161-187
Persistent link: https://www.econbiz.de/10001510082
Saved in:
36
The association between deferred taxes and common stock risk
Chandra, Uday
- In:
Journal of accounting and public policy
16
(
1997
)
3
,
pp. 311-333
Persistent link: https://www.econbiz.de/10001228365
Saved in:
37
Debt and equity characteristics of mandatorily redeemable preferred stock
Chan, Kam C.
;
Seow, Gim S.
- In:
Review of quantitative finance and accounting
8
(
1997
)
1
,
pp. 37-49
Persistent link: https://www.econbiz.de/10001590875
Saved in:
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