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~isPartOf:"Accounting theory ; Vol. 4"
~isPartOf:"Journal of accounting research"
~language:"eng"
~subject:"Accounting standards"
~subject:"Prinzipal-Agent-Theorie"
~subject:"Reporting"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Accounting standards
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Accounting theory ; Vol. 4
Journal of accounting research
Journal of accounting and public policy
38
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34
The accounting review : a publication of the American Accounting Association
32
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28
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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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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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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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International journal of accounting, auditing and performance evaluation : IJAAPE
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Journal of business & economics research
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Critical perspectives on accounting : an international journal for social and organizational accountability
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
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International business and economics research journal
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Journal of accounting, auditing & finance
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Routledge handbook of accounting in Asia
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Accounting theory ; Vol. 2
9
International journal of accounting and information management
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International journal of economics and accounting : IJEA
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Review of quantitative finance and accounting
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Accounting and business research
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Australian accounting review
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ECONIS (ZBW)
23
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1
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
Saved in:
2
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
3
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
4
Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi
;
Lewis, Tracy R.
;
Schipper, Katherine
;
Zhang, Yun
- In:
Journal of accounting research
55
(
2017
)
1
,
pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
Saved in:
5
Contracting on GAAP changes : large sample evidence
Christensen, Hans B.
;
Nikolaev, Valeri V.
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1021-1050
Persistent link: https://www.econbiz.de/10011790749
Saved in:
6
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
Saved in:
7
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:
8
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:
9
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:
10
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
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