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~isPartOf:"Betriebs-Berater : BB"
~isPartOf:"IRZ : Zeitschrift für internationale Rechnungslegung"
~isPartOf:"Journal of accounting research"
~isPartOf:"The journal of corporate accounting & finance"
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Search: subject_exact:"US-GAAP"
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Betriebs-Berater : BB
IRZ : Zeitschrift für internationale Rechnungslegung
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ECONIS (ZBW)
94
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1
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94
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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
The effects of SFAS 123R on earnings management
Lee, Seungwon
- In:
The journal of corporate accounting & finance
34
(
2023
)
1
,
pp. 179-190
Persistent link: https://www.econbiz.de/10014279425
Saved in:
3
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:
4
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:
5
Anwendungsfragen zur Bilanzierung von Energiekontrakten nach US-GAAP
Metzger, Björn
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
17
(
2022
)
10
,
pp. 427-432
Persistent link: https://www.econbiz.de/10013413018
Saved in:
6
Changes to accounting for share-based payment arrangements
Holzmann, Oscar J.
;
Munter, Paul
- In:
The journal of corporate accounting & finance
28
(
2017
)
2
,
pp. 98-104
Persistent link: https://www.econbiz.de/10011638866
Saved in:
7
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
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8
Contracting on GAAP changes : large sample evidence
Christensen, Hans B.
;
Nikolaev, Valeri V.
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1021-1050
Persistent link: https://www.econbiz.de/10011790749
Saved in:
9
The FASB simplifies the accounting for share-based payments
Nichols, Nancy Brown
;
Betancourt, Luis
;
Scott, Irana
- In:
The journal of corporate accounting & finance
28
(
2017
)
4
,
pp. 8-19
Persistent link: https://www.econbiz.de/10011702228
Saved in:
10
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
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