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isPartOf:"Journal of accounting research"
~subject:"Bilanzierungsgrundsätze"
~subject:"Financial statement"
~subject:"Informationswert"
~type_genre:"Aufsatz in Zeitschrift"
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Bilanzierungsgrundsätze
Financial statement
Informationswert
Berichtswesen
26
Reporting
26
Information value
6
USA
6
United States
6
Accounting
5
Corporate disclosure
5
Financial audit
5
Jahresabschluss
5
Rechnungswesen
5
Unternehmenspublizität
5
Wirtschaftsprüfung
5
Accounting policy
4
Bilanzpolitik
4
Empirical method
4
Empirische Methode
4
Gewinn
4
Profit
4
Comparison
3
Experiment
3
Internal control
3
Internes Kontrollsystem
3
Selbstverpflichtung
3
Theorie
3
Theory
3
Time
3
Vergleich
3
Voluntary agreement
3
Zeit
3
financial reporting quality
3
Accounting standards
2
Anlageverhalten
2
Asymmetric information
2
Asymmetrische Information
2
Behavioural finance
2
Dienstleistungsqualität
2
Earnings announcement
2
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Article
11
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Aufsatz in Zeitschrift
Article in journal
11
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English
11
Author
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Brown, Stephen V.
2
Tucker, Jennifer Wu
2
Abbott, Lawrence J.
1
Choi, Jung Ho
1
Costello, Anna M.
1
Daugherty, Brian
1
Gipper, Brandon
1
Guggenmos, Ryan D.
1
Hales, Jeffrey
1
Ham, Charles
1
Hribar, Paul
1
Kuang, Xi
1
LaFond, Ryan
1
Lang, Mark H.
1
Malik, Sara
1
Mergenthaler, Richard
1
Parker, Susan
1
Peters, Gary F.
1
Rennekamp, Kristina
1
Roeschley, Aaron
1
Roulstone, Darren T.
1
Roychowdhury, Sugata
1
Rupar, Kathy
1
Seybert, Nicholas
1
Tan, Hun-tong
1
Venkataraman, Shankar
1
Wang, Elaine Ying
1
Wang, Sean
1
Wang, X. Sean
1
Wittenberg-Moerman, Regina
1
Young, Spencer
1
Zhao, Chris X.
1
Zhou, Bo
1
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Journal of accounting research
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
22
Accounting horizons : a quarterly publication of the American Accounting Association
11
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
11
The accounting review : a publication of the American Accounting Association
11
International journal of accounting information systems
10
Journal of accounting and public policy
10
Journal of business finance & accounting : JBFA
10
Auditing : a journal of practice & theory
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
Journal of emerging technologies in Accounting
8
Advances in accounting : a research annual
7
The journal of corporate accounting & finance
7
Journal of applied accounting research
6
Accounting research journal
5
IRZ : Zeitschrift für internationale Rechnungslegung
5
International journal of accounting and information management
5
Journal of accounting & economics
5
Abacus : a journal of accounting, finance and business studies
4
Accounting and finance
4
Der Betrieb
4
Journal of accounting, auditing & finance : JAAF
4
Journal of management & governance
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Review of accounting studies
4
Review of quantitative finance and accounting
4
The British accounting review : the journal of the British Accounting Association
4
Cogent business & management
3
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
3
Corporate governance : international journal of business in society
3
Corporate ownership & control : international scientific journal
3
Corporate social responsibility and environmental management
3
European financial and accounting journal : EFAJ
3
Finance research letters
3
International journal of auditing : IJA
3
International journal of e-business research : an official publication of the Information Resources Management Association
3
International journal of economics and finance
3
Journal of Asian finance, economics and business : JAFEB
3
Journal of international accounting auditing & taxation
3
Managerial auditing journal
3
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ECONIS (ZBW)
11
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11
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1
Financial reporting quality and wage differentials : evidence from worker-level data
Choi, Jung Ho
;
Gipper, Brandon
;
Malik, Sara
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1109-1158
Persistent link: https://www.econbiz.de/10014364642
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
CFO narcissism and financial reporting quality
Ham, Charles
;
Lang, Mark H.
;
Seybert, Nicholas
;
Wang, …
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
Saved in:
5
Internal audit quality and financial reporting quality : the joint importance of independence and competence
Abbott, Lawrence J.
;
Daugherty, Brian
;
Parker, Susan
; …
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 3-40
Persistent link: https://www.econbiz.de/10011450956
Saved in:
6
When the use of positive language backfires : the joint effect of tone, readability, and investor sophistication on earnings judgments
Tan, Hun-tong
;
Wang, Elaine Ying
;
Zhou, Bo
- In:
Journal of accounting research
52
(
2014
)
1
,
pp. 273-302
Persistent link: https://www.econbiz.de/10010257630
Saved in:
7
Who believes the hype? : an experimental examination of how language affects investor judgments
Hales, Jeffrey
;
Kuang, Xi
;
Venkataraman, Shankar
- In:
Journal of accounting research
49
(
2011
)
1
,
pp. 223-255
Persistent link: https://www.econbiz.de/10008900877
Saved in:
8
The impact of financial reporting quality on debt contracting : evidence from internal control weakness reports
Costello, Anna M.
;
Wittenberg-Moerman, Regina
- In:
Journal of accounting research
49
(
2011
)
1
,
pp. 97-136
Persistent link: https://www.econbiz.de/10008900881
Saved in:
9
Discussion of large-sample evidence on firms' year-over-year MD&A modifications
Roulstone, Darren T.
- In:
Journal of accounting research
49
(
2011
)
2
,
pp. 347-357
Persistent link: https://www.econbiz.de/10009126108
Saved in:
10
Large-sample evidence on firms’ year-over-year MD&A modifications
Brown, Stephen V.
;
Tucker, Jennifer Wu
- In:
Journal of accounting research
49
(
2011
)
2
,
pp. 309-346
Persistent link: https://www.econbiz.de/10009126109
Saved in:
1
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