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~isPartOf:"Betriebs-Berater : BB"
~isPartOf:"Journal of accounting and public policy"
~isPartOf:"Journal of accounting research"
~subject:"IFRS"
~subject:"Prinzipal-Agent-Theorie"
~subject:"Reporting"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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IFRS
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57
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ECONIS (ZBW)
43
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1
Stakeholder conflict and standard-setting foundation oversight
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Journal of accounting and public policy
42
(
2023
)
6
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014461631
Saved in:
2
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:
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
Disincentives to exchange customized local GAAP for IFRS
Akamah, Herita
;
Mason, Stephani
;
Shafron, Emily
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-23
Persistent link: https://www.econbiz.de/10013471526
Saved in:
6
Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments
Khumawala, Saleha B.
;
Ranasinghe, Tharindra
;
Yan, Claire J.
- In:
Journal of accounting and public policy
39
(
2020
)
5
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012420924
Saved in:
7
Accounting for government grants : standard-setting and accounting choice
Stadler, Christian
;
Nobes, Christopher
- In:
Journal of accounting and public policy
37
(
2018
)
2
,
pp. 113-129
Persistent link: https://www.econbiz.de/10011872535
Saved in:
8
Product market effects of IFRS adoption
Downes, Jimmy F.
;
Flagmeier, Vanessa
;
Godsell, David
- In:
Journal of accounting and public policy
37
(
2018
)
5
,
pp. 376-401
Persistent link: https://www.econbiz.de/10011957623
Saved in:
9
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
Saved in:
10
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
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