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IFRS
47
Accounting standards
12
Bilanzierungsgrundsätze
12
Fair value accounting
11
Fair-Value-Bilanzierung
11
Accounting
9
Rechnungswesen
9
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United States
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47
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Lang, Mark H.
5
Li, Siqi
4
DeFond, Mark L.
3
Hung, Mingyi
3
Barth, Mary E.
2
Bertomeu, Jeremy
2
Bhattacharya, Nilabhra
2
Black, Ervin L.
2
Chircop, Justin
2
Christensen, Theodore E.
2
Gao, Pingyang
2
Guay, Wayne R.
2
Hu, Jinshuai
2
Jiang, Xu
2
Kothari, S. P.
2
Landsman, Wayne R.
2
Larson, Chad R.
2
Magee, Robert P.
2
Novotny-Farkas, Zoltán
2
Ramanna, Karthik
2
Skinner, Douglas J.
2
Stice-Lawrence, Lorien
2
Weber, Joseph P.
2
Armstrong, Christopher
1
Ayers, Benjamin C.
1
Badia, Marc
1
Ball, Ray
1
Beyer, Anne
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Bradshaw, Mark T.
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Carter, Mary Ellen
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Chan, K. Hung
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Chen, Jason V.
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Christensen, Hans B.
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Chychyla, Roman
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Cohen, Daniel A.
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De Simone, Lisa
1
Duro, Miguel
1
Guenther, David A.
1
Hail, Luzi
1
Hanley, Kathleen Weiss
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Journal of accounting & economics
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
232
WPg : Kompetenz schafft Vertrauen
152
Der Betrieb
124
Betriebs-Berater : BB
105
The international journal of accounting : TIJA
100
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
SpringerLink / Bücher
91
Accounting in Europe
85
Journal of international accounting auditing & taxation
83
Betriebswirtschaftliche Forschung und Praxis : BFuP
81
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
80
The accounting review : a publication of the American Accounting Association
75
Advances in accounting : a research annual
68
Journal of international accounting research
67
Australian accounting review
66
PiR
59
Abacus : a journal of accounting, finance and business studies
51
Accounting horizons : a quarterly publication of the American Accounting Association
51
Journal of accounting & management information systems : JAMIS
48
The journal of corporate accounting & finance
47
Journal of accounting and public policy
46
International journal of accounting, auditing and performance evaluation : IJAAPE
45
Issues in accounting education
44
Research in accounting regulation
42
Lehrbuch
41
European financial and accounting journal : EFAJ
40
Rechnungslegung und Wirtschaftsprüfung : RW
40
Schriftenreihe internationale Rechnungslegung
39
Review of accounting studies
37
Accounting forum : advancing the interdisciplinary and global connection of accounting research
36
European accounting review
34
International business and economics research journal
34
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
32
Critical perspectives on accounting : an international journal for social and organizational accountability
32
IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien
32
Jahrbuch für Controlling und Rechnungswesen
31
International journal of economics and finance
29
Journal of applied accounting research
29
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ECONIS (ZBW)
47
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1
State sponsors of terrorism disclosure and SEC financial reporting oversight
Hills, Robert
;
Kubic, Matthew
;
Mayew, William J.
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-25
Persistent link: https://www.econbiz.de/10013203482
Saved in:
2
The effect of fair value accounting on the performance evaluation role of earnings
DeFond, Mark L.
;
Hu, Jinshuai
;
Hung, Mingyi
;
Li, Siqi
- In:
Journal of accounting & economics
70
(
2020
)
2/3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012494832
Saved in:
3
Discussion of "the effect of fair value accounting on the performance evaluation role of earnings"
Zhang, Ivy Xiying
;
Zhang, Yong
- In:
Journal of accounting & economics
70
(
2020
)
2/3
,
pp. 1-5
Persistent link: https://www.econbiz.de/10012494834
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
Threat of entry and the use of discretion in banks' financial reporting
Tomy, Rimmy E.
- In:
Journal of accounting & economics
67
(
2019
)
1
,
pp. 1-35
Persistent link: https://www.econbiz.de/10012007598
Saved in:
6
Complexity of financial reporting standards and accounting expertise
Chychyla, Roman
;
Leone, Andrew J.
;
Minutti-Meza, Miguel
- In:
Journal of accounting & economics
67
(
2019
)
1
,
pp. 226-253
Persistent link: https://www.econbiz.de/10012007644
Saved in:
7
Firm value and market liquidity around the adoption of common accounting standards
Gao, Pingyang
;
Jiang, Xu
;
Zhang, Gaoqing
- In:
Journal of accounting & economics
68
(
2019
)
1
,
pp. 1-15
Persistent link: https://www.econbiz.de/10012139628
Saved in:
8
The effects of financial reporting and disclosure on corporate investment : a review
Roychowdhury, Sugata
;
Shroff, Nemit
;
Verdi, Rodrigo S.
- In:
Journal of accounting & economics
68
(
2019
)
2/3
,
pp. 1-27
Persistent link: https://www.econbiz.de/10012152682
Saved in:
9
Strategic estimation of asset fair values
Hanley, Kathleen Weiss
;
Jagolinzer, Alan D.
;
Nikolova, …
- In:
Journal of accounting & economics
66
(
2018
)
1
,
pp. 25-45
Persistent link: https://www.econbiz.de/10011904755
Saved in:
10
Social networks in the global banking sector
Houston, Joel F.
;
Lee, Jongsub
;
Suntheim, Felix
- In:
Journal of accounting & economics
65
(
2018
)
2/3
,
pp. 237-269
Persistent link: https://www.econbiz.de/10011864911
Saved in:
11
Conditionally conservative fair value measurements
Badia, Marc
;
Duro, Miguel
;
Penvala, Fernando
;
Ryan, …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 75-98
Persistent link: https://www.econbiz.de/10011689381
Saved in:
12
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:
13
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?
De Simone, Lisa
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 145-165
Persistent link: https://www.econbiz.de/10011453891
Saved in:
14
The economic consequences of extending the use of fair value accounting in regulatory capital calculations
Chircop, Justin
;
Novotny-Farkas, Zoltán
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 183-203
Persistent link: https://www.econbiz.de/10011622185
Saved in:
15
The economic consequences of extending the use of fair value accounting in regulatory capital calculations : a discussion
Laux, Christian
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 204-208
Persistent link: https://www.econbiz.de/10011622186
Saved in:
16
Textual analysis and international financial reporting : large sample evidence
Lang, Mark H.
;
Stice-Lawrence, Lorien
- In:
Journal of accounting & economics
60
(
2015
)
2/3
,
pp. 110-135
Persistent link: https://www.econbiz.de/10011438641
Saved in:
17
Discussion of "textual analysis and international financial reporting : large sample evidence"
Chen, Jason V.
;
Li, Feng
- In:
Journal of accounting & economics
60
(
2015
)
2/3
,
pp. 181-186
Persistent link: https://www.econbiz.de/10011438644
Saved in:
18
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
Saved in:
19
Disentangling mandatory IFRS reporting and changes in enforcement
Barth, Mary E.
;
Israeli, Doron
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 178-188
Persistent link: https://www.econbiz.de/10010243019
Saved in:
20
Mandatory IFRS reporting and changes in enforcement
Christensen, Hans B.
;
Hail, Luzi
;
Leuz, Christian
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 147-177
Persistent link: https://www.econbiz.de/10010243020
Saved in:
21
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:
22
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:
23
The information content of annual earnings announcements and mandatory adoption of IFRS
Landsman, Wayne R.
;
Maydew, Edward L.
;
Thornock, Jacob R.
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 34-54
Persistent link: https://www.econbiz.de/10009512842
Saved in:
24
The impact of mandatory IFRS adoption on foreign mutual fund ownership : the role of comparability
DeFond, Mark L.
;
Hu, Xuesong
;
Hung, Mingyi
;
Li, Siqi
- In:
Journal of accounting & economics
51
(
2011
)
3
,
pp. 240-258
Persistent link: https://www.econbiz.de/10009008153
Saved in:
25
Hometown advantage : the effects of monitoring institution location on financial reporting discretion
Ayers, Benjamin C.
;
Ramalingegowda, Santhosh
;
Yeung, P. Eric
- In:
Journal of accounting & economics
52
(
2011
)
1
,
pp. 41-61
Persistent link: https://www.econbiz.de/10009161691
Saved in:
26
Towards a theory of accounting regulation : a discussion of the politics of disclosure regulation along the economic cycle
Wagenhofer, Alfred
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 228-234
Persistent link: https://www.econbiz.de/10009406373
Saved in:
27
From low-quality reporting to financial crises : politics of disclosure regulation along the economic cycle
Bertomeu, Jeremy
;
Magee, Robert P.
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 209-227
Persistent link: https://www.econbiz.de/10009406378
Saved in:
28
Transparency and liquidity uncertainty in crisis periods
Lang, Mark H.
;
Maffett, Mark
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 101-125
Persistent link: https://www.econbiz.de/10009406391
Saved in:
29
Accounting anomalies and fundamental analysis : an alternative view
Lewellen, Jonathan
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 455-466
Persistent link: https://www.econbiz.de/10008810000
Saved in:
30
The financial reporting environment : review of the recent literature
Beyer, Anne
;
Cohen, Daniel A.
;
Lys, Thomas
;
Walther, …
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 296-343
Persistent link: https://www.econbiz.de/10008810011
Saved in:
31
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:
32
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:
33
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, Christopher
;
Guay, Wayne R.
;
Weber, Joseph P.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 179-234
Persistent link: https://www.econbiz.de/10008810022
Saved in:
34
Will a departure from tax-based accounting encourage tax noncompliance? : archival evidence from a transition economy
Chan, K. Hung
;
Lin, Kenny Z.
;
Mo, Phyllis L. L.
- In:
Journal of accounting & economics
50
(
2010
)
1
,
pp. 58-73
Persistent link: https://www.econbiz.de/10008933228
Saved in:
35
Effect of derivative accounting rules on corporate risk-management behavior
Zhang, Haiwen
- In:
Journal of accounting & economics
47
(
2009
)
3
,
pp. 244-264
Persistent link: https://www.econbiz.de/10003861714
Saved in:
36
Conference issue on contemporary accounting research : synthesis and critique
Watts, Ross L.
(
contributor
)
-
2009
Persistent link: https://www.econbiz.de/10008810306
Saved in:
37
Fair-value pension accounting
Hann, Rebecca N.
;
Heflin, Frank
;
Subramanayam, K. R.
- In:
Journal of accounting & economics
44
(
2007
)
3
,
pp. 328-358
Persistent link: https://www.econbiz.de/10003587112
Saved in:
38
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:
39
Earnings management and cross listing : are reconciled earnings comparable to US earnings?
Lang, Mark H.
;
Raedy, Jana Smith
;
Wilson, Wendy
- In:
Journal of accounting & economics
42
(
2006
)
1/2
,
pp. 255-283
Persistent link: https://www.econbiz.de/10003365290
Saved in:
40
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:
41
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:
42
The consequences of the FASB's 1998 proposal on accounting for stock option repricing
Carter, Mary Ellen
;
Lynch, Luann J.
- In:
Journal of accounting & economics
35
(
2003
)
1
,
pp. 51-72
Persistent link: https://www.econbiz.de/10001746374
Saved in:
43
Incentives versus standards: properties of accounting income in four East Asian countries
Ball, Ray
;
Robin, Ashok J.
;
Wu, Joanna Shuang
- In:
Journal of accounting & economics
36
(
2003
)
1/3
,
pp. 235-270
Persistent link: https://www.econbiz.de/10001930018
Saved in:
44
Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting
Holthausen, Robert W.
- In:
Journal of accounting & economics
36
(
2003
)
1/3
,
pp. 271-283
Persistent link: https://www.econbiz.de/10001930123
Saved in:
45
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:
46
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:
47
The association between financial accounting measures and real economic activity : a multinational study
Guenther, David A.
;
Young, Danqing
- In:
Journal of accounting & economics
29
(
2000
)
1
,
pp. 53-72
Persistent link: https://www.econbiz.de/10001511363
Saved in:
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