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subject:"Bilanzierungsgrundsätze"
~isPartOf:"Journal of accounting research"
~isPartOf:"Research in accounting regulation"
~subject:"Bilanz"
~subject:"Theorie"
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Bilanzierungsgrundsätze
Bilanz
Theorie
Accounting standards
45
IFRS
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USA
16
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16
Accounting law
9
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9
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McEnroe, John E.
3
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2
Campbell, Linda
2
Leuz, Christian
2
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2
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2
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
Christensen, T. E.
1
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1
Daske, Holger
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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1
Fang, Vivian W.
1
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1
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1
Flesher, T. K.
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1
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1
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1
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1
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1
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1
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Journal of accounting research
Research in accounting regulation
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
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Journal of accounting & economics
34
The accounting review : a publication of the American Accounting Association
33
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
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Advances in accounting : a research annual
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Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
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SpringerLink / Bücher
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The IASB: the standards and their widespread adoption
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Abacus : a journal of accounting, finance and business studies
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Accounting in Europe
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Issues in accounting education
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Journal of international accounting auditing & taxation
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European accounting review
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Europäische Hochschulschriften / 5
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The international journal of accounting : TIJA
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Journal of business finance & accounting : JBFA
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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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
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Journal of business economics : JBE
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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
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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)
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11
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
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12
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:
13
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:
14
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:
15
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:
16
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:
17
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:
18
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:
19
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:
20
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:
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