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~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"Discussion paper series / Research Institute for Economics and Business Administration, Kobe University"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Accounting valuation"
~subject:"Regulation"
~subject:"Welt"
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Accounting valuation
Regulation
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Accounting standards
66
Bilanzierungsgrundsätze
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IFRS
39
Accounting law
17
Bilanzrecht
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Accounting policy
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Enomoto, Masahiro
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Kimura, Fumihiko
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Bae, Kee-hong
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Baetge, Jörg
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Bertomeu, Jeremy
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Dawo, Sascha
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Himmel, Holger
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McInnis, John
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Betriebswirtschaftliche Forschung und Praxis : BFuP
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
The accounting review : a publication of the American Accounting Association
WPg : Kompetenz schafft Vertrauen
19
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
Betriebs-Berater : BB
11
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
11
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
6
Der Betrieb
6
Europäische Hochschulschriften / 5
6
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
6
The international journal of accounting : TIJA
6
Accounting, Economics, and Law : AEL ; a convivium
5
Gabler Edition Wissenschaft
5
Research in accounting regulation
5
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Advances in accounting : a research annual
4
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
4
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
4
Handelsblatt-Bücher
4
International journal of critical accounting : IJCA
4
Journal of accounting & economics
4
Journal of accounting and public policy
4
Journal of accounting research
4
Rechnungslegung, Steuerung und Aufsicht von Banken : Kapitalmarktorientierung und Internationalisierung ; Festschrift zum 60. Geburtstag von Jürgen Krumnow
4
Abacus : a journal of accounting, finance and business studies
3
Accounting horizons : a quarterly publication of the American Accounting Association
3
Accounting in Europe
3
CFS working paper series
3
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
3
IFRS in Rechnungswesen und Controlling : Kongress-Dokumentation ; 59. Deutscher Betriebswirtschafter-Tag 2005
3
International journal of economics and accounting : IJEA
3
SpringerLink / Bücher
3
The early years of the International Accounting Standards Committee
3
Accounting and business research
2
Advances in finance, accounting, and economics (AFAE) book series
2
Berichte aus der Betriebswirtschaft
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ECONIS (ZBW)
15
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1
Interplay between accounting and prudential regulation
Bertomeu, Jeremy
;
Mahieux, Lucas
;
Sapra, Haresh
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
Saved in:
2
Cross-country research on earnings quality : a literature review and future opportunities
Enomoto, Masahiro
-
2020
-
Revised
Persistent link: https://www.econbiz.de/10012663186
Saved in:
3
Cross-country research on earnings quality: a literature review and future opportunities
Enomoto, Masahiro
-
2018
Persistent link: https://www.econbiz.de/10011880184
Saved in:
4
Accrual-based and real earnings management : an international comparison for investor protection
Enomoto, Masahiro
;
Kimura, Fumihiko
;
Yamaguchi, Tomoyasu
-
2015
-
2. rev. ed.
Persistent link: https://www.econbiz.de/10011293621
Saved in:
5
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
6
Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John
;
Yu, Yong
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
Saved in:
7
Accrual-based and real earnings management : an international comparison for investor protection
Enomoto, Masahiro
;
Kimura, Fumihiko
;
Yamaguchi, Tomoyasu
-
2012
-
Rev. Ed.
Persistent link: https://www.econbiz.de/10009729602
Saved in:
8
Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.
;
Houston, Richard W.
;
Peters, Michael F.
; …
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
Saved in:
9
The effect of mandatory IFRS adoption on international cross-listings
Chen, Long
;
Ng, Jeff
;
Tsang, Albert
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1395-1435
Persistent link: https://www.econbiz.de/10011337680
Saved in:
10
Accounting standards and international portfolio holdings
Yu, Gwen
;
Wahid, Aida Sijamic
- In:
The accounting review : a publication of the American …
89
(
2014
)
5
,
pp. 1895-1930
Persistent link: https://www.econbiz.de/10010428711
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