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~isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
~isPartOf:"Critical perspectives on accounting : an international journal for social and organizational accountability"
~isPartOf:"Journal of accounting & economics"
~subject:"Accounting law"
~subject:"Corporate disclosure"
~subject:"Disclosure regulation"
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Accounting law
Corporate disclosure
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Accounting standards
53
Bilanzierungsgrundsätze
53
IFRS
25
USA
12
United States
12
Accounting policy
9
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1996-2007
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Demerjian, Peter R.
2
Jiang, Xu
2
Malone, Lance
2
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2
Wee, Marvin
2
Allen, Abigail
1
Black, Dirk E.
1
Chen, Han-Chung
1
Cheng, C. S. Agnes
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Gao, Pingyang
1
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Hsu, Charles
1
Iselin, Michael
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Kim, Yongtae
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1
Li, Siqi
1
Lo, Sheng-Yi
1
Nicoletti, Allison
1
Ramanna, Karthik
1
Skinner, Douglas J.
1
Wasley, Charles
1
Yang, Ming
1
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1
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
Critical perspectives on accounting : an international journal for social and organizational accountability
Journal of accounting & economics
The accounting review : a publication of the American Accounting Association
20
WPg : Kompetenz schafft Vertrauen
20
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
16
Betriebs-Berater : BB
13
Accounting horizons : a quarterly publication of the American Accounting Association
12
Der Betrieb
11
Research in accounting regulation
11
Abacus : a journal of accounting, finance and business studies
10
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
7
Journal of accounting and public policy
7
Journal of business finance & accounting : JBFA
6
Review of accounting studies
6
Accounting and business research
5
Accounting in Europe
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
5
Journal of accounting research
5
China journal of accounting research : CJAR
4
Europäische Hochschulschriften / 5
4
IRZ : Zeitschrift für internationale Rechnungslegung
4
International journal of economics and finance
4
Jahrbuch für Controlling und Rechnungswesen
4
Journal of business economics : JBE
4
Review of quantitative finance and accounting
4
The international journal of accounting : TIJA
4
The journal of corporate accounting & finance
4
Accounting forum : advancing the interdisciplinary and global connection of accounting research
3
Accounting theory ; Vol. 4
3
Accounting, Economics, and Law : AEL ; a convivium
3
Advances in accounting : a research annual
3
Berichte aus der Betriebswirtschaft
3
Developments in financial reporting by multinationals
3
Die Zukunft des deutschen Bilanzrechts im Zeichen internationaler Rechnungslegung und privater Standardsetzung : [Vorträge und Diskussionsberichte des interdisziplinären Symposions "Die Zukunft des Deutschen Bilanzrechts", Universität Bielefeld am 25. und 26. Juni 1999]
3
European accounting review
3
International journal of critical accounting : IJCA
3
Journal of accounting, auditing & finance
3
Rechnungslegung der Unternehmung
3
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
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ECONIS (ZBW)
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1
Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
Chen, Han-Chung
;
Lee, Yen-Jung
;
Lo, Sheng-Yi
;
Yu, Yong
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013203471
Saved in:
2
The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang
;
Jiang, Xu
- In:
Journal of accounting & economics
69
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
Saved in:
3
The effects of SFAS 157 disclosures on investment decisions
Iselin, Michael
;
Nicoletti, Allison
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 404-427
Persistent link: https://www.econbiz.de/10011730327
Saved in:
4
Properties of optimal accounting rules in a signaling game
Jiang, Xu
;
Yang, Ming
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 499-512
Persistent link: https://www.econbiz.de/10011730349
Saved in:
5
Other comprehensive income : a review and directions for future research
Black, Dirk E.
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 9-45
Persistent link: https://www.econbiz.de/10011563634
Saved in:
6
IFRS non-GAAP earnings disclosures and fair value measurement
Malone, Lance
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
Saved in:
7
Discussion of "IFRS non-GAAP earnings disclosures and fair value measurement"
Cheng, C. S. Agnes
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 99-112
Persistent link: https://www.econbiz.de/10011574180
Saved in:
8
Towards an understanding of the role of standard setters in standard setting
Allen, Abigail
;
Ramanna, Karthik
- In:
Journal of accounting & economics
55
(
2013
)
1
,
pp. 66-90
Persistent link: https://www.econbiz.de/10009717763
Saved in:
9
Does eliminating the Form 20-F reconciliation from IFRS to US GAAP have capital market consequences?
Kim, Yongtae
;
Li, Haidan
;
Li, Siqi
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 249-270
Persistent link: https://www.econbiz.de/10009512823
Saved in:
10
Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"
Skinner, Douglas J.
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 203-208
Persistent link: https://www.econbiz.de/10009406381
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