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~isPartOf:"Berichte aus der Betriebswirtschaft"
~isPartOf:"Journal of accounting research"
~isPartOf:"Review of quantitative finance and accounting"
~subject:"Accounting law"
~subject:"Informationswert"
~subject:"Intangible assets"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Accounting law
Informationswert
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Accounting standards
32
Bilanzierungsgrundsätze
32
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15
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15
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accounting standards
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Berichte aus der Betriebswirtschaft
Journal of accounting research
Review of quantitative finance and accounting
WPg : Kompetenz schafft Vertrauen
20
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
16
Betriebs-Berater : BB
12
Der Betrieb
12
The accounting review : a publication of the American Accounting Association
12
Accounting horizons : a quarterly publication of the American Accounting Association
11
Abacus : a journal of accounting, finance and business studies
10
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
9
Betriebswirtschaftliche Forschung und Praxis : BFuP
8
Europäische Hochschulschriften / 5
8
Research in accounting regulation
7
Journal of accounting & economics
6
Accounting and business research
5
Journal of business economics : JBE
5
Review of accounting studies
5
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4
Advances in accounting : a research annual
4
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4
China journal of accounting research : CJAR
4
European accounting review
4
International journal of critical accounting : IJCA
4
Jahrbuch für Controlling und Rechnungswesen
4
Journal of accounting and public policy
4
The journal of corporate accounting & finance
4
Accounting forum : advancing the interdisciplinary and global connection of accounting research
3
Accounting theory ; Vol. 4
3
Accounting, Economics, and Law : AEL ; a convivium
3
Die Zukunft des deutschen Bilanzrechts im Zeichen internationaler Rechnungslegung und privater Standardsetzung : [Vorträge und Diskussionsberichte des interdisziplinären Symposions "Die Zukunft des Deutschen Bilanzrechts", Universität Bielefeld am 25. und 26. Juni 1999]
3
Economic research
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Gabler Edition Wissenschaft
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3
International journal of accounting, auditing and performance evaluation : IJAAPE
3
International journal of economics and finance
3
Journal of international accounting auditing & taxation
3
Neue betriebswirtschaftliche Forschung : Nbf
3
Rechnungs- und Prüfungswesen
3
Rechnungslegung der Unternehmung
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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
Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?
Johnson, Peter M.
;
Lopez, Thomas J.
;
Sorensen, Trevor L.
- In:
Review of quantitative finance and accounting
56
(
2021
)
3
,
pp. 891-915
Persistent link: https://www.econbiz.de/10012498597
Saved in:
3
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:
4
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:
5
Economic determinants and information environment effects of earnouts : new insights from SFAS 141(R)
Cadman, Brian
;
Carrizosa, Richard
;
Faurel, Lucile
- In:
Journal of accounting research
52
(
2014
)
1
,
pp. 37-74
Persistent link: https://www.econbiz.de/10010257678
Saved in:
6
Accounting standards, financial reporting outcomes, and enforcement
Holthausen, Robert W.
- In:
Journal of accounting research
47
(
2009
)
2
,
pp. 447-458
Persistent link: https://www.econbiz.de/10003840023
Saved in:
7
Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158
Mitra, Santanu
;
Hossain, Mahmud
- In:
Review of quantitative finance and accounting
33
(
2009
)
3
,
pp. 279-301
Persistent link: https://www.econbiz.de/10003894801
Saved in:
8
Die Schaffung US-amerikanischer Rechnungslegungsstandards zwischen Sachkunde, privaten Interessen und staatlicher Aufsicht
Braun, Markus
-
2005
Persistent link: https://www.econbiz.de/10003075521
Saved in:
9
Security market effects associated with SFAS No. 131: reported business segments
Ettredge, Michael L.
;
Kwon, Soo Young
;
Smith, David
- In:
Review of quantitative finance and accounting
18
(
2002
)
4
,
pp. 323-344
Persistent link: https://www.econbiz.de/10001677055
Saved in:
10
Information content of earnings and earnings components of commercial banks: impact of SFAS No. 115
Jaggi, Bikki
;
Zhao, Ronald
- In:
Review of quantitative finance and accounting
18
(
2002
)
4
,
pp. 405-421
Persistent link: https://www.econbiz.de/10001677097
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