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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Issues in accounting education"
~isPartOf:"Journal of accounting research"
~subject:"USA"
~subject:"Unternehmenspublizität"
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136
Accounting standards
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Gujarathi, Mahendra R.
2
Leuz, Christian
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1
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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
46
Journal of accounting and public policy
32
The accounting review : a publication of the American Accounting Association
32
The international journal of accounting : TIJA
29
WPg : Kompetenz schafft Vertrauen
29
Betriebs-Berater : BB
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Journal of accounting & economics
26
Der Betrieb
24
Accounting horizons : a quarterly publication of the American Accounting Association
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Journal of international accounting auditing & taxation
22
The journal of corporate accounting & finance
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
17
Research in accounting regulation
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Abacus : a journal of accounting, finance and business studies
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Journal of international accounting research
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Australian accounting review
13
European financial and accounting journal : EFAJ
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Gabler Edition Wissenschaft
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Review of accounting studies
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International business and economics research journal
12
Journal of business finance & accounting : JBFA
12
Betriebswirtschaftliche Forschung und Praxis : BFuP
11
International journal of accounting and information management
11
Review of accounting & finance
11
Accounting theory ; Vol. 2
10
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
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IRZ : Zeitschrift für internationale Rechnungslegung
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Journal of accounting, auditing & finance
10
US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht
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Accounting in Europe
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
Journal of business economics : JBE
9
SpringerLink / Bücher
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
8
Europäische Hochschulschriften / 5
8
Journal of business & economics research
8
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
8
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ECONIS (ZBW)
40
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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
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:
5
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:
6
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:
7
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:
8
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:
9
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
Saved in:
10
Bleak weather for Sun-Shine AG : a case study of impairment of assets
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Issues in accounting education
30
(
2015
)
2
,
pp. 113-126
Persistent link: https://www.econbiz.de/10011296921
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