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~isPartOf:"Gabler Edition Wissenschaft"
~isPartOf:"Journal of accounting research"
~subject:"Bilanzierungsgrundsätze"
~subject:"Bilanzrecht"
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Bilanzierungsgrundsätze
Bilanzrecht
Accounting standards
29
USA
15
United States
15
IFRS
13
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12
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11
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9
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Leuz, Christian
2
Nikolaev, Valeri V.
2
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
Hail, Luzi
1
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1
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1
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1
Hribar, Paul
1
Kaiser, Stephan
1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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Gabler Edition Wissenschaft
Journal of accounting 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
Journal of accounting & economics
34
The accounting review : a publication of the American Accounting Association
33
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
Issues in accounting education
19
SpringerLink / Bücher
19
Journal of international accounting auditing & taxation
18
European accounting review
17
The international journal of accounting : TIJA
17
Europäische Hochschulschriften / 5
16
Journal of business finance & accounting : JBFA
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
12
International journal of accounting, auditing and performance evaluation : IJAAPE
12
Journal of business & economics research
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
Critical perspectives on accounting : an international journal for social and organizational accountability
11
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
11
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ECONIS (ZBW)
29
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1
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date (oldest first)
1
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:
2
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:
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
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:
5
Foreign institutional ownership and the global convergence of financial reporting practices
Fang, Vivian W.
;
Maffett, Mark
;
Zhang, Bohui
- In:
Journal of accounting research
53
(
2015
)
3
,
pp. 593-631
Persistent link: https://www.econbiz.de/10011295344
Saved in:
6
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:
7
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:
8
A real effects perspective to accounting measurement and disclosure : implications and insights for future research
Kanodia, Chandra S.
;
Sapra, Haresh
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 623-676
Persistent link: https://www.econbiz.de/10011500062
Saved in:
9
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:
10
Economic determinants and information environment effects of earnouts : new insights from SFAS 141(R)
Cadman, Brian
;
Carrizosa, Richard
;
Faurel, Lucile
- In:
Journal of accounting research
52
(
2014
)
1
,
pp. 37-74
Persistent link: https://www.econbiz.de/10010257678
Saved in:
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