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~isPartOf:"Der Betrieb"
~isPartOf:"Journal of accounting research"
~subject:"Accounting standards"
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Accounting standards
IFRS
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28
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Der Betrieb
Journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
56
WPg : Kompetenz schafft Vertrauen
29
The IASB: the standards and their widespread adoption
21
Accounting in Europe
19
Betriebs-Berater : BB
19
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Accounting horizons : a quarterly publication of the American Accounting Association
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12
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The international journal of accounting : TIJA
12
Abacus : a journal of accounting, finance and business studies
11
Journal of business & economics research
11
Research in accounting regulation
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
International business and economics research journal
10
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
10
Accounting perspectives : a journal of The Canadian Academic Accounting Association
9
International journal of accounting, auditing and performance evaluation : IJAAPE
9
International journal of critical accounting : IJCA
9
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9
Critical perspectives on accounting : an international journal for social and organizational accountability
8
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8
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8
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8
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8
Accounting and business research
7
Accounting, Economics, and Law : AEL ; a convivium
7
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7
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ECONIS (ZBW)
25
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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
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:
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
Adopting a label : heterogeneity in the economic consequences around IAS/IFRS adoptions
Daske, Holger
;
Hail, Luzi
;
Leuz, Christian
;
Verdi, Rodrigo
- In:
Journal of accounting research
51
(
2013
)
3
,
pp. 495-547
Persistent link: https://www.econbiz.de/10009772431
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
Firmenwerte in Bilanz, GuV und Kapitalflussrechnung nach HGB, IFRS und US-GAAP
Kühnberger, Manfred
- In:
Der Betrieb
58
(
2005
)
13
,
pp. 677-683
Persistent link: https://www.econbiz.de/10002718242
Saved in:
8
Der Geschäfts- oder Firmenwert als Schlüsselgröße der Analyse von Bilanzen deutscher Konzerne : eine empirische Analyse zur HGB-, IFRS- und US-GAAP-Bilanzierung
Küting, Karlheinz
- In:
Der Betrieb
58
(
2005
)
51/52
,
pp. 2757-2765
Persistent link: https://www.econbiz.de/10003229322
Saved in:
9
Außerbilanzielle Berichterstattung über Marken im Geschäftsbericht nach HGB, DRS, IFRS und US-GAAP
Gerpott, Torsten J.
;
Thomas, Sandra E.
- In:
Der Betrieb
58
(
2005
)
45
,
pp. 2421-2427
Persistent link: https://www.econbiz.de/10003178139
Saved in:
10
Other comprehensive income nach HGB, IFRS und US-GAAP : Konzeption und Nutzung im Rahmen der Jahresabschlussanalyse
Lachnit, Laurenz
;
Müller, Stefan
- In:
Der Betrieb
58
(
2005
)
31
,
pp. 1637-1645
Persistent link: https://www.econbiz.de/10003025648
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