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~isPartOf:"Accounting theory ; Vol. 4"
~isPartOf:"Journal of accounting research"
~language:"eng"
~subject:"Comparison"
~subject:"Prinzipal-Agent-Theorie"
~subject:"Reporting"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Accounting theory ; Vol. 4
Journal of accounting research
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
6
Journal of accounting and public policy
5
Advances in accounting : a research annual
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Accounting horizons : a quarterly publication of the American Accounting Association
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ECONIS (ZBW)
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1
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:
2
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:
3
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:
4
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:
5
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
Saved in:
6
A European true and fair view?
Alexander, David
-
2009
Persistent link: https://www.econbiz.de/10003826101
Saved in:
7
Towards a general model of the reasons for international differences in financial reporting
Nobes, Christopher
-
2009
Persistent link: https://www.econbiz.de/10003826113
Saved in:
8
Corporate financial reporting and regulation in Japan
Benston, George J.
;
Bromwich, Michael
;
Litan, Robert E.
; …
-
2009
Persistent link: https://www.econbiz.de/10003826315
Saved in:
9
Accelerated vesting of employee stock options in anticipation of FAS 123-R
Choudhary, Preeti
;
Rajgopal, Shivaram
;
Venkatachalam, Mohan
- In:
Journal of accounting research
47
(
2009
)
1
,
pp. 105-146
Persistent link: https://www.econbiz.de/10003816855
Saved in:
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