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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Research in accounting regulation
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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Der Betrieb
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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ECONIS (ZBW)
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1
Value relevance of customer-related intangible assets
Bauman, Mark P.
;
Shaw, Ken W.
- In:
Research in accounting regulation
30
(
2018
)
2
,
pp. 95-102
Persistent link: https://www.econbiz.de/10011947572
Saved in:
2
Policy implications of research on non-GAAP reporting
Black, D. E.
;
Christensen, T. E.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 1-7
Persistent link: https://www.econbiz.de/10011916334
Saved in:
3
The Financial Accounting Standards Board : profiles of seven leaders
Flesher, D. L.
;
Flesher, T. K.
;
Previts, G. J.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 38-48
Persistent link: https://www.econbiz.de/10011916355
Saved in:
4
Enhanced disclosure of other comprehensive income and increased usefulness of net income : the implications of Accounting Standards Update 2011-05
Shi, Linna
;
Wang, Ping
;
Zhou, Nan
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 139-144
Persistent link: https://www.econbiz.de/10011811193
Saved in:
5
Compliance with accounting standards by financial institutions : some evidence from Bangladesh
Islam, Majidul
;
Hossain, Ashrafee Tanvir
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 145-151
Persistent link: https://www.econbiz.de/10011811196
Saved in:
6
Presentation formats of other comprehensive income after accounting standards update 2011-05
Kim, Jung Hoon
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 118-122
Persistent link: https://www.econbiz.de/10011624543
Saved in:
7
Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.
;
Haynes, Christine M.
;
Lewis, Tom D.
; …
- In:
Research in accounting regulation
27
(
2015
)
1
,
pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
Saved in:
8
Understanding the evolution of SFAS 141 and 142 : an analysis of comment letters
Anantharaman, Divya
- In:
Research in accounting regulation
27
(
2015
)
2
,
pp. 99-110
Persistent link: https://www.econbiz.de/10011438653
Saved in:
9
Accounting standard's effectiveness on equity overstatement : conservatism when it matters
Oler, Mitchell
- In:
Research in accounting regulation
26
(
2014
)
1
,
pp. 75-89
Persistent link: https://www.econbiz.de/10010388502
Saved in:
10
Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100 : an analysis of frequency of occurrence, materiality and rationale
Webber, Sarah J.
;
Nichols, Nancy Brown
;
Street, Donna L.
; …
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 236-251
Persistent link: https://www.econbiz.de/10010232419
Saved in:
11
Accounting for promises : the impact of SFAS No. 116 on charities
Derrick, Patricia L. D.
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 208-218
Persistent link: https://www.econbiz.de/10010232427
Saved in:
12
An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
McEnroe, John E.
;
Sullivan, Mark
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 196-207
Persistent link: https://www.econbiz.de/10010232429
Saved in:
13
The adequacy of fixed asset disclosures under U.S. GAAP
Bauman, Mark P.
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 149-156
Persistent link: https://www.econbiz.de/10010232457
Saved in:
14
Auditors and the post-2002 litigation environment
Fuerman, Ross D.
- In:
Research in accounting regulation
24
(
2012
)
1
,
pp. 40-44
Persistent link: https://www.econbiz.de/10009573133
Saved in:
15
Disclosure versus recognition : evidence from lobbying behavior in response to SFAS No. 158
Fried, Abraham N.
- In:
Research in accounting regulation
24
(
2012
)
1
,
pp. 25-32
Persistent link: https://www.econbiz.de/10009573137
Saved in:
16
Accounting for initial franchise fee revenue : when a journal article in 1970 constituted GAAP in the eyes of the SEC
Zeff, Stephen A.
- In:
Research in accounting regulation
24
(
2012
)
1
,
pp. 1-5
Persistent link: https://www.econbiz.de/10009573142
Saved in:
17
The future of financial and business reporting from a standards-setting and regulatory perspective
Doty, James R.
- In:
Research in accounting regulation
24
(
2012
)
2
,
pp. 126-131
Persistent link: https://www.econbiz.de/10009656275
Saved in:
18
On the value relevance of SFAS No. 158
Houmes, Robert
;
Boylan, Robert
;
Crosby, William
- In:
Research in accounting regulation
24
(
2012
)
2
,
pp. 112-114
Persistent link: https://www.econbiz.de/10009656277
Saved in:
19
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2009 academic literature
Moehrle, Stephen R.
;
Jonas, Gregory A.
;
Kozloski, Thomas M.
- In:
Research in accounting regulation
24
(
2012
)
2
,
pp. 45-64
Persistent link: https://www.econbiz.de/10009656288
Saved in:
20
Are mandatory disclosure decisions made strategically? : the case of SAB 74 estimates preceding adoption of FIN 48
Meyer Alexander, Raquel
;
Ettredge, Michael L.
;
Stone, Mary
- In:
Research in accounting regulation
23
(
2011
)
2
,
pp. 160-166
Persistent link: https://www.econbiz.de/10009500350
Saved in:
21
Improving consistency in interpreting SFAS 5 probability phrases
Du, Ning
;
Stevens, Kevin T.
;
McEnroe, John E.
- In:
Research in accounting regulation
23
(
2011
)
1
,
pp. 67-70
Persistent link: https://www.econbiz.de/10009501313
Saved in:
22
Assessing the effectiveness of financial reporting harmonization for emerging market banks : the case of Banco Serfin
Hazera, Alejandro
;
Marín Hernández, Salvador
; …
- In:
Research in accounting regulation
23
(
2011
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10009501342
Saved in:
23
Small cap financial reporting : determinants of emphasis and placement of non-GAAP disclosures
Campbell, Linda
;
López, Dennis M.
- In:
Research in accounting regulation
22
(
2010
)
2
,
pp. 114-120
Persistent link: https://www.econbiz.de/10009230501
Saved in:
24
Accounting standard attributes and accounting quality : discussion and analysis
Kohlbeck, Mark
;
Warfield, Terry D.
- In:
Research in accounting regulation
22
(
2010
)
2
,
pp. 59-70
Persistent link: https://www.econbiz.de/10009230506
Saved in:
25
Post-regulation G findings
Campbell, Linda
;
Pitman, Marshall K.
- In:
Research in accounting regulation
21
(
2009
)
2
,
pp. 100-106
Persistent link: https://www.econbiz.de/10009230590
Saved in:
26
International Financial Reporting Standards (IFRS) and the development of financial reporting standards in Turkey
Yalkın, Yüksel Koç
;
Demir, Volkan
;
Demir, Lutfiye Defne
- In:
Research in accounting regulation
20
(
2008
),
pp. 279-294
Persistent link: https://www.econbiz.de/10003726573
Saved in:
27
Perceptions of the effect of Sarbanes-Oxley on earnings management practices
McEnroe, John E.
- In:
Research in accounting regulation
19
(
2007
),
pp. 137-157
Persistent link: https://www.econbiz.de/10003726425
Saved in:
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