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~isPartOf:"Discussion paper series / Research Institute for Economics and Business Administration, Kobe University"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"Journal of business & economics research"
~subject:"Accounting standards"
~subject:"Bilanzielle Bewertung"
~subject:"Convergence"
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Search: subject_exact:"Bilanzwahrheit"
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Accounting standards
Bilanzielle Bewertung
Convergence
Bilanzierungsgrundsätze
57
IFRS
26
USA
17
United States
17
Accounting policy
14
Bilanzpolitik
14
Gewinn
13
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9
Welt
7
World
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2000-2013
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Accounting law
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Bilanzrecht
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1991-2010
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Earnings quality
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GAAP
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1996-2007
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Enomoto, Masahiro
9
Yamaguchi, Tomoyasu
7
Ramanna, Karthik
4
Skinner, Douglas J.
4
Christensen, Theodore E.
3
Kimura, Fumihiko
3
Bhattacharya, Nilabhra
2
Black, Ervin L.
2
Demerjian, Peter R.
2
Ehoff, Clemense
2
Endo, Takahiro
2
Gray, Dahli
2
Harris, Peter
2
Hirshleifer, David
2
Jiang, Xu
2
Kothari, S. P.
2
Lambert, Richard A.
2
Larson, Chad R.
2
Laurion, Henry
2
Matsubara, Saori
2
Teoh, Siew Hong
2
Yallapragada, RamMohan R.
2
Allen, Abigail
1
Andrews, Christine
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Barth, Mary E.
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Bezner, Ryan
1
Bradshaw, Mark
1
Bradshaw, Mark T.
1
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Bushman, Robert M.
1
Cascini, Karen T.
1
Chen, Han-Chung
1
D'Souza, Julia
1
DelFavero, Alan
1
Falmer, Jan
1
Fernandez, Daniel
1
Fischer, Mary
1
Fujiyama, Keishi
1
Gao, Pingyang
1
Gee, Kurt H.
1
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
Journal of accounting & economics
Journal of business & economics research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
The accounting review : a publication of the American Accounting Association
32
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Review of accounting studies
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Advances in accounting : a research annual
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
Accounting in Europe
20
SpringerLink / Bücher
19
Issues in accounting education
18
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
The international journal of accounting : TIJA
17
Europäische Hochschulschriften / 5
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
Journal of business finance & accounting : JBFA
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
International journal of critical accounting : IJCA
14
Journal of business economics : JBE
14
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
13
IRZ : Zeitschrift für internationale Rechnungslegung
13
International journal of accounting, auditing and performance evaluation : IJAAPE
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
Critical perspectives on accounting : an international journal for social and organizational accountability
11
Gabler Edition Wissenschaft
11
International business and economics research journal
11
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ECONIS (ZBW)
57
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1
The dark side of audit market competition
Pan, Yue
;
Shroff, Nemit
;
Zhang, Pengdong
- In:
Journal of accounting & economics
75
(
2023
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10014282262
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
When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry
;
Sloan, Richard G.
- In:
Journal of accounting & economics
73
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
Saved in:
4
Cross-country research on earnings quality: a literature review and future opportunities
Enomoto, Masahiro
-
2018
Persistent link: https://www.econbiz.de/10011880184
Saved in:
5
Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
Chen, Han-Chung
;
Lee, Yen-Jung
;
Lo, Sheng-Yi
;
Yu, Yong
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013203471
Saved in:
6
The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang
;
Jiang, Xu
- In:
Journal of accounting & economics
69
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
Saved in:
7
Implications of non-GAAP earnings for real activities and accounting choices
Laurion, Henry
- In:
Journal of accounting & economics
70
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012301669
Saved in:
8
Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro
;
Yamaguchi, Tomoyasu
-
2016
-
Revised July 30, 2016
Persistent link: https://www.econbiz.de/10011543819
Saved in:
9
Discontinuity of earnings and earnings changes distribution after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro
;
Yamaguchi, Tomoyasu
-
2016
-
Revised April 4, 2016
Persistent link: https://www.econbiz.de/10011480296
Saved in:
10
Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro
;
Yamaguchi, Tomoyasu
-
2016
-
Revised October 19, 2016
Persistent link: https://www.econbiz.de/10011612576
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