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Advances in accounting : a research annual
Journal of accounting & economics
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
31
WPg : Kompetenz schafft Vertrauen
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1
Moving toward a principle-based approach to U.S. accounting standard setting : a demand for procedural justice and accounting reform
Bailey, Wendy J.
;
Sawers, Kimberly M.
- In:
Advances in accounting : a research annual
43
(
2018
),
pp. 1-13
Persistent link: https://www.econbiz.de/10011976261
Saved in:
2
Effects of IFRS-13 on the relevance of fair value adjusted by credit risk : evidence from Europe
González Sánchez, Mariano
- In:
Advances in accounting : a research annual
40
(
2018
),
pp. 89-97
Persistent link: https://www.econbiz.de/10011865538
Saved in:
3
Difficulties converging US GAAP and IFRS through joint projects : the case of business combinations
Hughes, Susan B.
;
Larson, Robert K.
;
Sander, James F.
; …
- In:
Advances in accounting : a research annual
39
(
2017
),
pp. 1-20
Persistent link: https://www.econbiz.de/10011811280
Saved in:
4
The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP : evidence from China, Hong Kong, Japan, Korea and Singapore
Eng, Li Li
;
Sun, Li
;
Thanyaluk Vichitsarawong
- In:
Advances in accounting : a research annual
29
(
2013
)
2
,
pp. 278-285
Persistent link: https://www.econbiz.de/10010229276
Saved in:
5
Overpaid acquisitions and goodwill impairment losses : evidence from the US
Olante, Maria Elena
- In:
Advances in accounting : a research annual
29
(
2013
)
2
,
pp. 243-254
Persistent link: https://www.econbiz.de/10010229319
Saved in:
6
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:
7
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:
8
IFRS and US GAAP : assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets
Shelton, Sandra Waller
;
Owens-Jackson, Lisa A.
; …
- In:
Advances in accounting : a research annual
27
(
2011
)
1
,
pp. 187-192
Persistent link: https://www.econbiz.de/10009268617
Saved in:
9
The impact of SFAS No. 123(R) on financial statement conservatism
Heltzer, Wendy
- In:
Advances in accounting : a research annual
26
(
2010
)
2
,
pp. 227-235
Persistent link: https://www.econbiz.de/10008749666
Saved in:
10
International financial reporting standards : credible and reliable? ; an overview
Alali, Fatima
;
Cao, Lei
- In:
Advances in accounting : a research annual
26
(
2010
)
1
,
pp. 79-86
Persistent link: https://www.econbiz.de/10008702057
Saved in:
11
The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching
Carmona, Salvador
;
Trombetta, Marco
- In:
Advances in accounting : a research annual
26
(
2010
)
1
,
pp. 1-5
Persistent link: https://www.econbiz.de/10008702078
Saved in:
12
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:
13
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:
14
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:
15
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:
16
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:
17
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:
18
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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