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Accounting horizons : a quarterly publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
391
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237
WPg : Kompetenz schafft Vertrauen
161
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123
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104
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97
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94
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84
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83
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80
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67
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46
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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
Perspectives on the financial reporting of intangibles
Appleton, Anthony
;
Barckow, Andreas
;
Botosan, Christine A.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
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
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:
5
The development of expected-loss methods of accounting for credit losses : a review with analysis of comment letters
Hashim, Noor
;
Li, Weijia
;
O'Hanlon, John
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 71-102
Persistent link: https://www.econbiz.de/10013428831
Saved in:
6
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:
7
An alternative approach to distinguishing liabilities from equity
Hill, Mary S.
;
Price, Richard A.
;
Ruch, George W.
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
1
,
pp. 65-85
Persistent link: https://www.econbiz.de/10012516924
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8
Goodwill impairment and audit effort
Ghosh, Aloke
;
Xing, Cunyu
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
4
,
pp. 83-103
Persistent link: https://www.econbiz.de/10012817192
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9
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:
10
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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11
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
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12
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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13
Using fair value earnings to assess firm value
Barth, Mary E.
;
Landsman, Wayne R.
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
4
,
pp. 49-58
Persistent link: https://www.econbiz.de/10011979043
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14
Why do analysts issue sales forecasts? : evidence from mandatory IFRS adoption
He, Wen
;
Lu, Chien-Ju
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
1
,
pp. 121-141
Persistent link: https://www.econbiz.de/10011875128
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15
Revised model for presentation in statement(s) of financial performance : potential implications for measurement in the conceptual framework
Linsmeier, Thomas J.
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
4
,
pp. 485-498
Persistent link: https://www.econbiz.de/10011630104
Saved in:
16
The IASB and ASBJ conceptual frameworks : same objective, different financial performance concepts
Mourik, Carien van
;
Katsuo, Yuko
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
1
,
pp. 199-216
Persistent link: https://www.econbiz.de/10010515228
Saved in:
17
Goodwill impairment charges and analyst forecast properties
Chen, Lucy Huajing
;
Krishnan, Jayanthi
;
Sami, Heibatollah
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
1
,
pp. 141-169
Persistent link: https://www.econbiz.de/10010515231
Saved in:
18
Consequences of Big Data and formalization on accounting and auditing standards
Krahel, John Peter
;
Titera, William R.
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
2
,
pp. 409-422
Persistent link: https://www.econbiz.de/10011304148
Saved in:
19
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
Saved in:
20
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:
21
The market reaction to SEC IFRS-related announcements : the case of American depository receipt (ADR) firms in the US
Prather-Kinsey, Jenice J.
;
Tanyi, Paul N.
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
3
,
pp. 579-603
Persistent link: https://www.econbiz.de/10010424903
Saved in:
22
Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies
Bradshaw, Mark
;
Bens, Daniel
;
Frost, Carol Ann
;
Gordon, …
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
1
,
pp. 175-192
Persistent link: https://www.econbiz.de/10010425025
Saved in:
23
Preparers' perceptions of the costs and benefits of IFRS : evidence from Australia's implementation experience
Morris, Richard D.
;
Gray, Sidney J.
;
Pickering, Joanne
; …
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
1
,
pp. 143-173
Persistent link: https://www.econbiz.de/10010425031
Saved in:
24
Measurement in financial reporting : the need for concepts
Barth, Mary E.
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
2
,
pp. 331-352
Persistent link: https://www.econbiz.de/10010408292
Saved in:
25
Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the US?
Chan, Ann Ling-ching
;
Hsu, Audrey Wen-hsin
;
Lee, Edward
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
3
,
pp. 491-510
Persistent link: https://www.econbiz.de/10010199076
Saved in:
26
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:
27
The pursuit of high quality accounting standards
Madsen, Paul E.
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
4
,
pp. 867-876
Persistent link: https://www.econbiz.de/10010244049
Saved in:
28
Bumps in the road to IFRS adoption : is a u-turn possible?
Selling, Thomas I.
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
1
,
pp. 155-167
Persistent link: https://www.econbiz.de/10009734345
Saved in:
29
Financial market regulation and opportunities for accounting research
Kohlbeck, Mark J.
;
Krische, Susan D.
;
Mangold, Nancy R.
; …
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
3
,
pp. 563-581
Persistent link: https://www.econbiz.de/10009661403
Saved in:
30
Some conceptual tensions in financial reporting
Biondi, Yuri
;
Glover, Jonathan
;
Jamal, Karim
;
Ohlson, …
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
1
,
pp. 125-133
Persistent link: https://www.econbiz.de/10009544708
Saved in:
31
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
Saved in:
32
The impact of eliminating the 20-F reconciliation requirement for IFRS filers on earnings persistence and information uncertainty
Kang, Tony
;
Krishnan, Gopal
;
Wolfe, Michael C.
;
Yi, Han S.
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
4
,
pp. 741-765
Persistent link: https://www.econbiz.de/10009710259
Saved in:
33
How would the mandatory adoption of IFRS affect the earnings quality of US firms? : evidence from cross-listed firms in the US
Sun, Jerry
;
Cahan, Steven F.
;
Emanuel, David
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
4
,
pp. 837-860
Persistent link: https://www.econbiz.de/10009487869
Saved in:
34
Mandatory IFRS adoption and the US home bias
Khurana, Inder K.
;
Michas, Paul N.
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
4
,
pp. 729-753
Persistent link: https://www.econbiz.de/10009487873
Saved in:
35
Equity value implications of lease accounting
Boatsman, James R.
;
Dong, Xiaobo
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
1
,
pp. 1-16
Persistent link: https://www.econbiz.de/10009011772
Saved in:
36
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:
37
Financial reporting and financial crises : the case for measuring financial instruments at fair value in the financial statements
Linsmeier, Thomas J.
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
2
,
pp. 409-417
Persistent link: https://www.econbiz.de/10009267510
Saved in:
38
A framework for financial reporting standards : issues and a suggested model ; American Accounting Association's Financial Accounting Standards Committee (AAA FASC)
Ohlson, James A.
;
Penman, Stephen
;
Bloomfield, Robert
; …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
3
,
pp. 471-485
Persistent link: https://www.econbiz.de/10008698019
Saved in:
39
Global accounting convergence and the potential adoption of IFRS by the US (part I) : conceptual underpinnings and economic analysis
Hail, Luzi
;
Leuz, Christian
;
Wysocki, Peter
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
3
,
pp. 355-394
Persistent link: https://www.econbiz.de/10008698028
Saved in:
40
Response to the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by US Iss...
Bradshaw, Mark
;
Callahan, Carolyn
;
Ciesielski, Jack
; …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 117-128
Persistent link: https://www.econbiz.de/10003976616
Saved in:
41
A research-based perspective on the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standa...
Jamal, Karim
;
Bloomfield, Robert
;
Christensen, Theodore E.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 139-147
Persistent link: https://www.econbiz.de/10003976638
Saved in:
42
Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement pr...
Moehrle, Stephen
;
Stober, Thomas
;
Jamal, Karim
; …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 149-158
Persistent link: https://www.econbiz.de/10003976649
Saved in:
43
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:
44
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
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45
Assessing the financial reporting consequences of conversion to IFRS : the case of equity-based compensation
MacAnally, Mary Lea
;
McGuire, Sean T.
;
Weaver, Connie D.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 589-621
Persistent link: https://www.econbiz.de/10008839882
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46
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:
47
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:
48
Early adoption of SFAS No. 159 : lessons from games (almost) played
Henry, Elaine
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
2
,
pp. 180-199
Persistent link: https://www.econbiz.de/10003857424
Saved in:
49
Economic "reality" and the myth of the bottom line
Moore, Louella
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
3
,
pp. 327-340
Persistent link: https://www.econbiz.de/10003897668
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50
IFRS and the accounting consensus
Sunder, Shyam
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
1
,
pp. 101-111
Persistent link: https://www.econbiz.de/10009523103
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