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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Issues in accounting education"
~isPartOf:"Journal of accounting research"
~subject:"Bilanzrecht"
~subject:"USA"
~subject:"Unternehmenspublizität"
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Bilanzrecht
USA
Unternehmenspublizität
IFRS
136
Accounting standards
59
Bilanzierungsgrundsätze
59
Accounting
45
Rechnungswesen
45
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Fair value accounting
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48
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Patel, Chris
3
Chand, Parmod
2
Detzen, Dominic
2
Gujarathi, Mahendra R.
2
Leuz, Christian
2
Zülch, Henning
2
Alali, Fatima
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Allen, Joyce S.
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Eng, Li Li
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1
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Advances in accounting : a research annual
Issues in accounting education
Journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
96
WPg : Kompetenz schafft Vertrauen
56
Betriebs-Berater : BB
51
Der Betrieb
51
The accounting review : a publication of the American Accounting Association
43
The international journal of accounting : TIJA
35
Journal of accounting and public policy
34
Accounting horizons : a quarterly publication of the American Accounting Association
32
Research in accounting regulation
31
IRZ : Zeitschrift für internationale Rechnungslegung
29
Journal of accounting & economics
29
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
27
Abacus : a journal of accounting, finance and business studies
25
Journal of international accounting auditing & taxation
25
The journal of corporate accounting & finance
25
SpringerLink / Bücher
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
22
Journal of international accounting research
20
Gabler Edition Wissenschaft
19
Accounting in Europe
17
Australian accounting review
16
European financial and accounting journal : EFAJ
16
Globalisation of accounting standards
16
Lehrbuch
15
Review of accounting studies
15
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
13
Europäische Hochschulschriften / 5
13
Journal of business economics : JBE
13
Journal of business finance & accounting : JBFA
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
13
International business and economics research journal
12
International journal of accounting and information management
12
NWB Studium Betriebswirtschaft
12
Accounting forum : advancing the interdisciplinary and global connection of accounting research
11
European accounting review
11
Journal of accounting, auditing & finance
11
Review of accounting & finance
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ECONIS (ZBW)
48
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1
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48
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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
Chemotech International, Inc. : accounting for international differences in the measurement of raw material and work-in-process inventories
Long, James H.
;
Nothelfer, Robert
- In:
Issues in accounting education
35
(
2020
)
3
,
pp. 57-67
Persistent link: https://www.econbiz.de/10012544183
Saved in:
3
Moving toward a principle-based approach to U.S. accounting standard setting : a demand for procedural justice and accounting reform
Bailey, Wendy J.
;
Sawers, Kimberly M.
- In:
Advances in accounting : a research annual
43
(
2018
),
pp. 1-13
Persistent link: https://www.econbiz.de/10011976261
Saved in:
4
Accounting for inventory costs and real earnings management behavior
Galdi, Fernando Caio
;
Johnson, E. Scott
- In:
Advances in accounting : a research annual
53
(
2021
),
pp. 1-9
Persistent link: https://www.econbiz.de/10013477322
Saved in:
5
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:
6
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:
7
Difficulties converging US GAAP and IFRS through joint projects : the case of business combinations
Hughes, Susan B.
;
Larson, Robert K.
;
Sander, James F.
; …
- In:
Advances in accounting : a research annual
39
(
2017
),
pp. 1-20
Persistent link: https://www.econbiz.de/10011811280
Saved in:
8
Effects of IFRS-13 on the relevance of fair value adjusted by credit risk : evidence from Europe
González Sánchez, Mariano
- In:
Advances in accounting : a research annual
40
(
2018
),
pp. 89-97
Persistent link: https://www.econbiz.de/10011865538
Saved in:
9
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:
10
Concepts-based education in a rules-based world : a challenge for accounting educators
Ryack, Kenneth N.
;
Mastilak, M. Christian
;
Hodgdon, …
- In:
Issues in accounting education
30
(
2015
)
4
,
pp. 251-274
Persistent link: https://www.econbiz.de/10011412850
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