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~isPartOf:"Auditing : a journal of practice & theory"
~isPartOf:"Journal of accounting research"
~subject:"Jahresabschluss"
~subject:"Reporting"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Jahresabschluss
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Auditing : a journal of practice & theory
Journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
15
Der Betrieb
12
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
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International business and economics research journal
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Journal of accounting and public policy
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Journal of business finance & accounting : JBFA
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Managementwissen für Studium und Praxis
4
The accounting review : a publication of the American Accounting Association
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US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht
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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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Advances in accounting : a research annual
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Contemporary accounting research : a journal of the Canadian Academic 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
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:
4
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:
5
Financial restatements, audit fees, and the moderating effect of CFO turnover
Feldmann, Dorothy A.
;
Read, William J.
;
Abdolmohammadi, …
- In:
Auditing : a journal of practice & theory
28
(
2009
)
1
,
pp. 205-223
Persistent link: https://www.econbiz.de/10003863462
Saved in:
6
Financial restatements and shareholder ratifications of the auditor
Liu, Li-Lin
;
Raghunandan, K.
;
Rama, Dasaratha
- In:
Auditing : a journal of practice & theory
28
(
2009
)
1
,
pp. 225-240
Persistent link: https://www.econbiz.de/10003863467
Saved in:
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