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Journal of accounting research
Abacus : a journal of accounting, finance and business studies
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71
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48
Der Betrieb
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ECONIS (ZBW)
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1
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
Saved in:
2
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
3
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
4
Concepts-based accounting standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
5
The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru
;
Sidhu, Baljit K.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
3
,
pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
Saved in:
6
Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi
;
Lewis, Tracy R.
;
Schipper, Katherine
;
Zhang, Yun
- In:
Journal of accounting research
55
(
2017
)
1
,
pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
Saved in:
7
Contracting on GAAP changes : large sample evidence
Christensen, Hans B.
;
Nikolaev, Valeri V.
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1021-1050
Persistent link: https://www.econbiz.de/10011790749
Saved in:
8
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
9
A real effects perspective to accounting measurement and disclosure : implications and insights for future research
Kanodia, Chandra S.
;
Sapra, Haresh
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 623-676
Persistent link: https://www.econbiz.de/10011500062
Saved in:
10
Explaining rules-based characteristics in U.S. GAAP : theories and evidence
Donelson, Dain C.
;
McInnis, John
;
Mergenthaler, Richard D.
- In:
Journal of accounting research
54
(
2016
)
3
,
pp. 827-861
Persistent link: https://www.econbiz.de/10011500081
Saved in:
11
The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei
;
Wu, Liansheng
;
Wang, Hong
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
Saved in:
12
Foreign institutional ownership and the global convergence of financial reporting practices
Fang, Vivian W.
;
Maffett, Mark
;
Zhang, Bohui
- In:
Journal of accounting research
53
(
2015
)
3
,
pp. 593-631
Persistent link: https://www.econbiz.de/10011295344
Saved in:
13
The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.
;
Cordery, Carolyn
;
Van Zijl, Tony
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
1
,
pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
Saved in:
14
The value relevance of mandatory non-GAAP earnings
Venter, Elmar R.
;
Emanuel, David
;
Cahan, Steven F.
- In:
Abacus : a journal of accounting, finance and business …
50
(
2014
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10010350511
Saved in:
15
Accounting standards harmonization and financial statement comparability : evidence from transnational information transfer
Wang, Clare
- In:
Journal of accounting research
52
(
2014
)
4
,
pp. 955-992
Persistent link: https://www.econbiz.de/10010405107
Saved in:
16
Economic determinants and information environment effects of earnouts : new insights from SFAS 141(R)
Cadman, Brian
;
Carrizosa, Richard
;
Faurel, Lucile
- In:
Journal of accounting research
52
(
2014
)
1
,
pp. 37-74
Persistent link: https://www.econbiz.de/10010257678
Saved in:
17
Adopting a label : heterogeneity in the economic consequences around IAS/IFRS adoptions
Daske, Holger
;
Hail, Luzi
;
Leuz, Christian
;
Verdi, Rodrigo
- In:
Journal of accounting research
51
(
2013
)
3
,
pp. 495-547
Persistent link: https://www.econbiz.de/10009772431
Saved in:
18
Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism
Ball, Ray
;
Kothari, S. P.
;
Nikolaev, Valeri V.
- In:
Journal of accounting research
51
(
2013
)
5
,
pp. 1071-1097
Persistent link: https://www.econbiz.de/10010228876
Saved in:
19
An investigation of the relationship between use of international accounting standards and source of company finance in Germany
Tarca, Ann
;
Morris, Richard D.
;
Moy, Melissa
- In:
Abacus : a journal of accounting, finance and business …
49
(
2013
)
1
,
pp. 74-98
Persistent link: https://www.econbiz.de/10009730858
Saved in:
20
Accounting for expenditure on intangibles
Hunter, Laurie
;
Webster, Elizabeth
;
Wyatt, Anne
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
1
,
pp. 104-145
Persistent link: https://www.econbiz.de/10009535035
Saved in:
21
The first quarter century of the GASB (1984-2009) : a perspective on standard setting, Teil 1
Roybark, Helen M.
;
Coffman, Edward N.
;
Previts, Gary John
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
1
,
pp. 1-30
Persistent link: https://www.econbiz.de/10009535052
Saved in:
22
The first quarter century of the GASB (1984 - 2009) : a perspective on standard setting, Teil 2
Roybark, Helen M.
;
Coffman, Edward N.
;
Previts, Gary John
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
2
,
pp. 147-198
Persistent link: https://www.econbiz.de/10009570433
Saved in:
23
Real effects of accounting rules : evidence from multinational firms’ investment location and profit repatriation decisions
Graham, John R.
;
Hanlon, Michelle Lee
;
Shevlin, Terry
- In:
Journal of accounting research
49
(
2011
)
1
,
pp. 137-185
Persistent link: https://www.econbiz.de/10008900879
Saved in:
24
Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting
Wüstemann, Jens
;
Wüstemann, Sonja
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10003963246
Saved in:
25
Negotiated measurement rules in debt contracts
Li, Ningzhong
- In:
Journal of accounting research
48
(
2010
)
5
,
pp. 1103-1144
Persistent link: https://www.econbiz.de/10008732180
Saved in:
26
The impact of media attention on the use of alternative earning measures
Koning, Miriam
;
Mertens, Gerard
;
Roosenboom, Peter
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
3
,
pp. 258-288
Persistent link: https://www.econbiz.de/10008661602
Saved in:
27
Accelerated vesting of employee stock options in anticipation of FAS 123-R
Choudhary, Preeti
;
Rajgopal, Shivaram
;
Venkatachalam, Mohan
- In:
Journal of accounting research
47
(
2009
)
1
,
pp. 105-146
Persistent link: https://www.econbiz.de/10003816855
Saved in:
28
Accounting standards, financial reporting outcomes, and enforcement
Holthausen, Robert W.
- In:
Journal of accounting research
47
(
2009
)
2
,
pp. 447-458
Persistent link: https://www.econbiz.de/10003840023
Saved in:
29
Accounting for public hospitals : a case study of modified GAAP
Ellwood, Sheila
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
4
,
pp. 399-422
Persistent link: https://www.econbiz.de/10003793412
Saved in:
30
Costs associated with going-concern-modified audit opinions : an analysis of the Australian audit market
Carey, Peter J.
;
Geiger, Marshall A.
;
O'Connell, Brendan T.
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
1
,
pp. 61-81
Persistent link: https://www.econbiz.de/10003701546
Saved in:
31
George R. Husband : contributions to the development of accounting thought
Reinstein, Alan
;
Alvin, Gerald
;
Vangermeersch, Richard G.
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
1
,
pp. 82-108
Persistent link: https://www.econbiz.de/10003701550
Saved in:
32
Multiple dimensions of accounting in the development of GAAP
Staunton, John J.
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
1
,
pp. 109-135
Persistent link: https://www.econbiz.de/10003701552
Saved in:
33
Achieving high quality, comparable financial reporting : a review of independent enforcement bodies in Australia and the United Kingdom
Brown, Philip
;
Tarca, Ann
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
4
,
pp. 438-473
Persistent link: https://www.econbiz.de/10003611026
Saved in:
34
Politics of financial reporting and the consequences for the public sector
Ryan, Christine
;
Guthrie, James
;
Day, Ron
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
4
,
pp. 474-487
Persistent link: https://www.econbiz.de/10003611044
Saved in:
35
Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.
;
Bromwich, Michael
;
Wagenhofer, Alfred
- In:
Abacus : a journal of accounting, finance and business …
42
(
2006
)
2
,
pp. 165-188
Persistent link: https://www.econbiz.de/10003537427
Saved in:
36
International financial reporting standards and experts' perceptions of disclosure quality: discussion
Gallery, Natalie
- In:
Abacus : a journal of accounting, finance and business …
42
(
2006
)
3/4
,
pp. 499-502
Persistent link: https://www.econbiz.de/10003537508
Saved in:
37
Professional accounting standards and the public sector : a mismatch
Barton, Allan D.
- In:
Abacus : a journal of accounting, finance and business …
41
(
2005
)
2
,
pp. 138-158
Persistent link: https://www.econbiz.de/10003537364
Saved in:
38
Studies on standardization of accounting practices : an assessment of alternative institutional arrangements
1981
Persistent link: https://www.econbiz.de/10011685807
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