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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"PiR"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"United States"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
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IFRS
110
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20
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Accounting horizons : a quarterly publication of the American Accounting Association
PiR
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
183
IRZ : Zeitschrift für internationale Rechnungslegung
91
WPg : Kompetenz schafft Vertrauen
81
Der Betrieb
77
Betriebs-Berater : BB
63
The international journal of accounting : TIJA
49
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
48
Betriebswirtschaftliche Forschung und Praxis : BFuP
40
Journal of international accounting auditing & taxation
35
The accounting review : a publication of the American Accounting Association
32
Advances in accounting : a research annual
26
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
24
Journal of international accounting research
24
The journal of corporate accounting & finance
21
Journal of accounting & economics
20
Journal of accounting and public policy
18
Abacus : a journal of accounting, finance and business studies
17
Australian accounting review
16
Accounting in Europe
15
European accounting review
15
International journal of accounting and information management
15
International journal of accounting, auditing and performance evaluation : IJAAPE
15
Journal of business economics : JBE
15
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
15
Cogent business & management
14
European financial and accounting journal : EFAJ
14
Journal of accounting & management information systems : JAMIS
14
Journal of applied accounting research
14
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
13
Corporate finance / Biz
13
Research in accounting regulation
13
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
13
The journal of applied business research
13
International business and economics research journal
12
International journal of managerial and financial accounting
12
Issues in accounting education
12
Review of accounting studies
12
Journal of accounting, auditing & finance
11
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ECONIS (ZBW)
41
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1
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41
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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
Perspectives on the financial reporting of intangibles
Appleton, Anthony
;
Barckow, Andreas
;
Botosan, Christine A.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
Saved in:
3
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:
4
Goodwill impairment and audit effort
Ghosh, Aloke
;
Xing, Cunyu
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
4
,
pp. 83-103
Persistent link: https://www.econbiz.de/10012817192
Saved in:
5
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:
6
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:
7
The market reaction to SEC
IFRS
-related announcements : the case of American depository receipt (ADR) firms in the US
Prather-Kinsey, Jenice J.
;
Tanyi, Paul N.
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
3
,
pp. 579-603
Persistent link: https://www.econbiz.de/10010424903
Saved in:
8
The IASB and ASBJ conceptual frameworks : same objective, different financial performance concepts
Mourik, Carien van
;
Katsuo, Yuko
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
1
,
pp. 199-216
Persistent link: https://www.econbiz.de/10010515228
Saved in:
9
Does mandatory
IFRS
adoption affect the credit ratings of foreign firms cross-listed in the US?
Chan, Ann Ling-ching
;
Hsu, Audrey Wen-hsin
;
Lee, Edward
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
3
,
pp. 491-510
Persistent link: https://www.econbiz.de/10010199076
Saved in:
10
Potential adoption of
IFRS
by the United States : a critical view
Kaya, Devrimi
;
Pillhofer, Julian A.
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 271-299
Persistent link: https://www.econbiz.de/10009766917
Saved in:
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