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subject:"Bilanzierungsgrundsätze"
~isPartOf:"International GAAP ... : generally accepted accounting practice under international financial reporting standards"
~isPartOf:"Research in accounting regulation"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Bilanz"
~subject:"Theorie"
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Bilanzierungsgrundsätze
Bilanz
Theorie
Accounting standards
74
IFRS
45
Welt
18
World
18
Accounting law
17
Bilanzrecht
17
USA
16
United States
16
Corporate disclosure
13
Unternehmenspublizität
13
Auskunftspflicht
10
Disclosure regulation
10
Financial audit
9
Standardisierung
9
Standardization
9
Wirtschaftsprüfung
9
Accounting policy
7
Bilanzpolitik
7
Accounting valuation
6
Bilanzielle Bewertung
6
Gewinn
6
Profit
6
Accounting
5
Rechnungswesen
5
accounting standards
5
standard setting
4
Bank
3
Berichtswesen
3
FASB
3
Fair value accounting
3
Fair-Value-Bilanzierung
3
Regulation
3
Regulierung
3
Reporting
3
voluntary disclosure
3
ASU 2011-05
2
Betriebliche Altersversorgung
2
Civil litigation
2
Compliance management
2
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Undetermined
23
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Article
59
Book / Working Paper
15
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Article in journal
59
Aufsatz in Zeitschrift
59
Language
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English
74
Author
All
McEnroe, John E.
3
Bauman, Mark P.
2
Campbell, Linda
2
Stevens, Kevin T.
2
Whipple, Benjamin C.
2
Zeff, Stephen A.
2
Anantharaman, Divya
1
Anderson, Spencer B.
1
Ashby, Jason A.
1
Baber, William R.
1
Bae, Kee-hong
1
Barth, Mary E.
1
Bertomeu, Jeremy
1
Black, D. E.
1
Black, Jonathan
1
Boylan, Robert
1
Braun, Gary P.
1
Brown, Nerissa C.
1
Brown, Timothy J.
1
Campbell, John L.
1
Campos Cárdenas, Eliecer
1
Cereola, Sandra J.
1
Chen, Jeff Zeyun
1
Chen, Long
1
Cheynel, Edwige
1
Christensen, T. E.
1
Chuk, Elizabeth C.
1
Chyz, James A.
1
Cohen, Shira
1
Corona, Carlos
1
Crosby, William
1
Curtis, Asher B.
1
Cussatt, Marc
1
Dechow, Patricia M.
1
Demir, Lutfiye Defne
1
Demir, Volkan
1
Derrick, Patricia L. D.
1
Donelson, Dain C.
1
Doty, James R.
1
Du, Ning
1
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Ernst & Young <London> / International Financial Reporting Group
8
Published in...
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
Research in accounting regulation
The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
Journal of accounting & economics
34
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Review of accounting studies
28
Accounting horizons : a quarterly publication of the American Accounting Association
25
Advances in accounting : a research annual
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
SpringerLink / Bücher
22
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
Accounting in Europe
20
Issues in accounting education
18
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
Europäische Hochschulschriften / 5
17
The international journal of accounting : TIJA
17
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Global edition
15
Journal of business finance & accounting : JBFA
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
International journal of critical accounting : IJCA
14
Journal of business economics : JBE
14
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
13
IRZ : Zeitschrift für internationale Rechnungslegung
13
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
12
Gabler Edition Wissenschaft
12
International journal of accounting, auditing and performance evaluation : IJAAPE
12
Journal of business & economics research
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
Critical perspectives on accounting : an international journal for social and organizational accountability
11
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
11
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ECONIS (ZBW)
74
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1
Non-GAAP earnings and definite-lived intangible asset allocations in mergers and acquisitions
Ashby, Jason A.
;
Chyz, James A.
;
Myers, Linda A.
; …
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 31-56
Persistent link: https://www.econbiz.de/10014475389
Saved in:
2
Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos
;
Huang, Zeqiong
;
Hwang, Hyun
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
Saved in:
3
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
4
Harmonized accounting standards and investment beauty contests
Jiang, Xu
;
Tang, Chao
;
Zhang, Gaoqing
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
Saved in:
5
Evolution in value relevance of accounting information
Barth, Mary E.
;
Li, Ken
;
McClure, Charles
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014234190
Saved in:
6
The effect of financial statement incomparability on investment decisions
Anderson, Spencer B.
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 1-20
Persistent link: https://www.econbiz.de/10014303094
Saved in:
7
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
8
The determinants and informativeness of non-GAAP revenue disclosures
Campbell, John L.
;
Gee, Kurt H.
;
Wiebe, Zac
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 23-48
Persistent link: https://www.econbiz.de/10013503442
Saved in:
9
The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R.
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
Saved in:
10
International GAAP ... ; 1-3 (2021)
2021
Persistent link: https://www.econbiz.de/10012424909
Saved in:
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