//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~isPartOf:"Betriebs-Berater : BB"
~isPartOf:"Journal of accounting research"
~isPartOf:"Review of accounting studies"
~subject:"Bilanzrecht"
~subject:"Prinzipal-Agent-Theorie"
~subject:"Reporting"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
Narrow search
Delete all filters
| 6 applied filters
Year of publication
From:
To:
Subject
All
Bilanzrecht
Prinzipal-Agent-Theorie
Reporting
Accounting standards
85
Bilanzierungsgrundsätze
85
USA
33
United States
33
IFRS
32
Deutschland
30
Germany
30
Accounting policy
19
Bilanzpolitik
19
Accounting law
16
Financial statement
13
Jahresabschluss
13
Consolidated financial statements
10
Konzernabschluss
10
Accounting valuation
9
Balancing accounts
9
Bilanzielle Bewertung
9
Bilanzierung
9
Corporate disclosure
9
Unternehmenspublizität
9
Accounting
6
Commercial law
6
Geschäftswert
6
Gewinn
6
Goodwill
6
Handelsrecht
6
Profit
6
Rechnungswesen
6
Welt
6
World
6
Asymmetric information
5
Asymmetrische Information
5
Berichtswesen
5
Fair value accounting
5
Fair-Value-Bilanzierung
5
Information value
5
Informationswert
5
Theorie
5
more ...
less ...
Online availability
All
Undetermined
6
Free
1
Type of publication
All
Article
23
Type of publication (narrower categories)
All
Article in journal
23
Aufsatz in Zeitschrift
23
Mehrbändiges Werk
2
Multi-volume publication
2
Conference paper
1
Konferenzbeitrag
1
Language
All
English
12
German
11
Author
All
Leuz, Christian
2
Schildbach, Thomas
2
Alvarez, Manuel
1
Biberacher, Johannes
1
Böcking, Hans-Joachim
1
Cazier, Richard
1
Chen, Qi
1
Cho, Myojung
1
Choudhary, Preeti
1
Christensen, Hans B.
1
Crampton, Adrian
1
Dexheimer, Sigrid
1
Donelson, Dain C.
1
Euler, Roland
1
Frowein, Nils
1
Greinert, Markus
1
Guggenmos, Ryan D.
1
Hail, Luzi
1
Holthausen, Robert W.
1
Hribar, Paul
1
Krishnan, Gopal
1
Köhler, Annette G.
1
Küting, Karlheinz
1
Lee, Yong Gyu
1
Lewis, Tracy R.
1
Lüdenbach, Norbert
1
Marten, Kai-Uwe
1
McInnis, John
1
Mergenthaler, Richard
1
Mergenthaler, Richard D.
1
Moxter, Adolf
1
Pilhofer, Jochen
1
Rajgopal, Shivaram
1
Ramanna, Karthik
1
Rego, Sonja Olhoft
1
Rennekamp, Kristina
1
Roeschley, Aaron
1
Rupar, Kathy
1
Schipper, Katherine
1
Schlereth, Dieter
1
more ...
less ...
Published in...
All
Betriebs-Berater : BB
Journal of accounting research
Review of accounting studies
WPg : Kompetenz schafft Vertrauen
18
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
13
The accounting review : a publication of the American Accounting Association
13
Accounting horizons : a quarterly publication of the American Accounting Association
12
Der Betrieb
12
Abacus : a journal of accounting, finance and business studies
9
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
7
Research in accounting regulation
7
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
5
Journal of business finance & accounting : JBFA
5
Accounting and business research
4
Accounting in Europe
4
Advances in accounting : a research annual
4
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
China journal of accounting research : CJAR
4
Europäische Hochschulschriften / 5
4
Jahrbuch für Controlling und Rechnungswesen
4
Journal of business economics : JBE
4
Review of quantitative finance and accounting
4
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
Gabler Edition Wissenschaft
3
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
3
IRZ : Zeitschrift für internationale Rechnungslegung
3
International journal of critical accounting : IJCA
3
International journal of economics and finance
3
Journal of accounting & economics
3
Rechnungslegung der Unternehmung
3
Review of Pacific Basin financial markets and policies
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
3
The early years of the International Accounting Standards Committee
3
The journal of corporate accounting & finance
3
Vahlens Lernbücher
3
Accounting and finance
2
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
2
more ...
less ...
Source
All
ECONIS (ZBW)
23
Showing
1
-
10
of
23
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Mandatory CSR and sustainability reporting : economic analysis and literature review
Christensen, Hans B.
;
Hail, Luzi
;
Leuz, Christian
- In:
Review of accounting studies
26
(
2021
)
3
,
pp. 1176-1248
Persistent link: https://www.econbiz.de/10012659674
Saved in:
2
Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung
;
Krishnan, Gopal
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
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
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:
6
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:
7
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:
8
The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
Cazier, Richard
;
Rego, Sonja Olhoft
;
Tian, Xiaoli Shaolee
; …
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 436-469
Persistent link: https://www.econbiz.de/10010503365
Saved in:
9
An examination of restructuring charges surrounding the implementation of SFAS 146
Lee, Yong Gyu
- In:
Review of accounting studies
19
(
2014
)
2
,
pp. 539-572
Persistent link: https://www.econbiz.de/10010380019
Saved in:
10
Evidence on the use of unverifiable estimates in required goodwill impairment
Ramanna, Karthik
;
Watts, Ross L.
- In:
Review of accounting studies
17
(
2012
)
4
,
pp. 749-780
Persistent link: https://www.econbiz.de/10009696495
Saved in:
1
2
3
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->