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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"Journal of business & economics research"
~subject:"Accounting standards"
~subject:"Bilanzielle Bewertung"
~subject:"Convergence"
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Accounting standards
Bilanzielle Bewertung
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Bilanzierungsgrundsätze
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Christensen, Theodore E.
5
Ramanna, Karthik
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Skinner, Douglas J.
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2
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Accounting horizons : a quarterly publication of the American Accounting Association
Journal of accounting & economics
Journal of business & economics research
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
The accounting review : a publication of the American Accounting Association
32
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Review of accounting studies
28
Research in accounting regulation
27
Advances in accounting : a research annual
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
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The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
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Accounting in Europe
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SpringerLink / Bücher
19
Issues in accounting education
18
Journal of accounting research
18
Journal of international accounting auditing & taxation
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European accounting review
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The international journal of accounting : TIJA
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Europäische Hochschulschriften / 5
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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Global edition
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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Journal of business finance & accounting : JBFA
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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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
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International journal of accounting, auditing and performance evaluation : IJAAPE
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
Gabler Edition Wissenschaft
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International business and economics research journal
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71
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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
The dark side of audit market competition
Pan, Yue
;
Shroff, Nemit
;
Zhang, Pengdong
- In:
Journal of accounting & economics
75
(
2023
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10014282262
Saved in:
3
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:
4
When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry
;
Sloan, Richard G.
- In:
Journal of accounting & economics
73
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
Saved in:
5
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:
6
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:
7
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
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8
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:
9
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:
10
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
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