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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"Critical perspectives on accounting : an international journal for social and organizational accountability"
~subject:"Bilanzrecht"
~subject:"IFRS"
~subject:"Reporting"
~type:"article"
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Bilanzrecht
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Accounting
354
Rechnungswesen
354
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45
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45
Critical
43
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Bilanzierungsgrundsätze
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Botosan, Christine A.
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Accounting horizons : a quarterly publication of the American Accounting Association
Critical perspectives on accounting : an international journal for social and organizational accountability
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
64
The accounting review : a publication of the American Accounting Association
37
Advances in accounting : a research annual
36
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
33
Accounting in Europe
32
Issues in accounting education
32
Journal of international accounting auditing & taxation
32
WPg : Kompetenz schafft Vertrauen
32
Journal of accounting & economics
26
Betriebs-Berater : BB
25
The international journal of accounting : TIJA
24
Abacus : a journal of accounting, finance and business studies
23
Der Betrieb
23
Journal of accounting & management information systems : JAMIS
22
Research in accounting regulation
22
The journal of corporate accounting & finance
22
The IASB: the standards and their widespread adoption
21
Betriebswirtschaftliche Forschung und Praxis : BFuP
20
IRZ : Zeitschrift für internationale Rechnungslegung
19
International journal of critical accounting : IJCA
19
Journal of international accounting research
19
European accounting review
18
Journal of accounting and public policy
18
Journal of financial reporting & accounting : JFRA
18
Review of accounting studies
18
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
16
International journal of accounting, auditing and performance evaluation : IJAAPE
16
Accounting forum : advancing the interdisciplinary and global connection of accounting research
15
Accounting, Economics, and Law : AEL ; a convivium
15
International business and economics research journal
14
Journal of accounting research
14
Journal of applied accounting research
14
Journal of business & economics research
14
International journal of economics and finance
13
Journal of business finance & accounting : JBFA
13
Accounting research journal
12
Australian accounting review
12
European financial and accounting journal : EFAJ
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ECONIS (ZBW)
58
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1
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
Saved in:
2
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
3
Stakeholder engagement and effective standard setting
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
2
,
pp. 47-69
Persistent link: https://www.econbiz.de/10013346622
Saved in:
4
The state of segment reporting by U.S. public entities : 1976–2017
Botosan, Christine A.
;
Huffman, Adrienna
;
Stanford, …
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10012516917
Saved in:
5
SEC comment letters on firms' use of non-GAAP measures : the determinants and firms' responses
Jo, Koren M.
;
Yang, Shuo
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
2
,
pp. 167-184
Persistent link: https://www.econbiz.de/10012297578
Saved in:
6
Should government assistance be reflected in financial reports?
Desir, Rosemond
;
Pfeiffer, Ray J.
;
Roberts, Francesca
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
1
,
pp. 93-110
Persistent link: https://www.econbiz.de/10012299841
Saved in:
7
Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.
;
Kang, Tony
;
Kim, Sohyung
;
Lee, Cheol
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
Saved in:
8
The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Cussatt, Marc
;
Pollard, Troy J.
;
Stone, Mary S.
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
4
,
pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
Saved in:
9
Lobbying and opposition to SFAS No. 123(R) : an examination of campaign contributions from CEOs and PACs
Gleason, Cristi A.
;
Glendening, Matthew
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 103-124
Persistent link: https://www.econbiz.de/10012121896
Saved in:
10
Do gender-diverse boards enhance the linguistic features of corporate financial reporting?
Ben Amar, Walid
;
García-Meca, Emma
;
Francoeur, Claude
; …
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
2
,
pp. 57-81
Persistent link: https://www.econbiz.de/10014576967
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