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~isPartOf:"Discussion paper series / Research Institute for Economics and Business Administration, Kobe University"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"Review of accounting & finance"
~subject:"Accounting policy"
~subject:"Collateral"
~subject:"Finanzprodukt"
~type:"article"
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Search: subject_exact:"Bilanzwahrheit"
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Accounting policy
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Accounting standards
44
Bilanzierungsgrundsätze
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15
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IFRS
14
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8
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Demerjian, Peter R.
2
Barth, Mary E.
1
Chan, Siew H.
1
Efendi, Jap
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Ho, Li-chin Jennifer
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1
Kyung, Hangsoo
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Roychowdhury, Sugata
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Sloan, Richard G.
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1
Williams, Christopher
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Yang, Ming
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1
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
Journal of accounting & economics
Review of accounting & finance
Review of accounting studies
15
Advances in accounting : a research annual
8
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
5
Der Betrieb
5
The accounting review : a publication of the American Accounting Association
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Asia-Pacific journal of accounting & economics : APJAE
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Review of quantitative finance and accounting
4
The international journal of accounting : TIJA
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Journal of accounting and public policy
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Journal of accounting research
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Journal of business economics : JBE
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Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
3
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
3
Abacus : a journal of accounting, finance and business studies
2
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Accounting horizons : a quarterly publication of the American Accounting Association
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Accounting in Europe
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Leasing : Wissenschaft & Praxis
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Review of Pacific Basin financial markets and policies
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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ECONIS (ZBW)
10
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1
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:
2
The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo
;
Lee, Hakyin
;
Marquardt, Carol
- In:
Journal of accounting & economics
67
(
2019
)
1
,
pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
Saved in:
3
Properties of optimal accounting rules in a signaling game
Jiang, Xu
;
Yang, Ming
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 499-512
Persistent link: https://www.econbiz.de/10011730349
Saved in:
4
Stock option expense management after SFAS 123R
Efendi, Jap
;
Ho, Li-chin Jennifer
;
Tsay, Jeffrey J.
; …
- In:
Review of accounting & finance
13
(
2014
)
3
,
pp. 210-231
Persistent link: https://www.econbiz.de/10010421583
Saved in:
5
Differences in earnings management between firms using US GAAP and IAS/IFRS
Liu, Chunhui
;
Yuen, Chun Yip
;
Yao, Lee Jian
;
Chan, Siew H.
- In:
Review of accounting & finance
13
(
2014
)
2
,
pp. 134-155
Persistent link: https://www.econbiz.de/10010387804
Saved in:
6
Understanding discretion in conservatism : an alternative viewpoint
Roychowdhury, Sugata
;
Martin, Xiumin
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 134-146
Persistent link: https://www.econbiz.de/10010243021
Saved in:
7
Are IFRS-based and US GAAP-based accounting amounts comparable?
Barth, Mary E.
;
Landsman, Wayne R.
;
Lang, Mark H.
; …
- In:
Journal of accounting & economics
54
(
2012
)
1
,
pp. 68-93
Persistent link: https://www.econbiz.de/10009569322
Saved in:
8
The valuation impact of reconciling pro forma earnings to GAAP earnings
Zhang, Huai
;
Liu, Zhengdan
- In:
Journal of accounting & economics
51
(
2011
)
1/2
,
pp. 186-202
Persistent link: https://www.econbiz.de/10008909959
Saved in:
9
Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"
Skinner, Douglas J.
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 203-208
Persistent link: https://www.econbiz.de/10009406381
Saved in:
10
Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?
Demerjian, Peter R.
- In:
Journal of accounting & economics
52
(
2011
)
2/3
,
pp. 178-202
Persistent link: https://www.econbiz.de/10009406384
Saved in:
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