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~isPartOf:"Journal of accounting & economics"
~isPartOf:"Journal of business & economics research"
~subject:"Accounting standards"
~subject:"Bilanzielle Bewertung"
~subject:"Fair-Value-Bilanzierung"
~subject:"Rechnungswesen"
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Accounting standards
Bilanzielle Bewertung
Fair-Value-Bilanzierung
Rechnungswesen
Bilanzierungsgrundsätze
46
IFRS
23
USA
17
United States
17
Accounting policy
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Ramanna, Karthik
4
Skinner, Douglas J.
4
Christensen, Theodore E.
3
Bhattacharya, Nilabhra
2
Black, Ervin L.
2
Demerjian, Peter R.
2
Ehoff, Clemense
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
Teoh, Siew Hong
2
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2
Allen, Abigail
1
Andrews, Christine
1
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1
Bezner, Ryan
1
Bradshaw, Mark
1
Bradshaw, Mark T.
1
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1
Bushman, Robert M.
1
Cascini, Karen T.
1
Chen, Han-Chung
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D'Souza, Julia
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Gee, Kurt H.
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Harris, Anthony
1
Hawkins, Ryan
1
Heflin, Frank
1
Heitzman, Shane
1
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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
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 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
Journal of business finance & accounting : JBFA
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
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
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
11
Gabler Edition Wissenschaft
11
International business and economics research journal
11
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ECONIS (ZBW)
46
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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
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:
3
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:
4
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:
5
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:
6
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:
7
Analysts' GAAP earnings forecasts and their implications for accounting research
Bradshaw, Mark
;
Christensen, Theodore E.
;
Gee, Kurt H.
; …
- In:
Journal of accounting & economics
66
(
2018
)
1
,
pp. 46-66
Persistent link: https://www.econbiz.de/10011904756
Saved in:
8
Accounting standards, regulatory enforcement, and innovation
Laux, Volker
;
Stocken, Phillip C.
- In:
Journal of accounting & economics
65
(
2018
)
2/3
,
pp. 221-236
Persistent link: https://www.econbiz.de/10011864905
Saved in:
9
The positive outlook of the last in first out inventory methods
Harris, Peter
;
Harris, Anthony
- In:
Journal of business & economics research
15
(
2017
)
1
,
pp. 1-4
Persistent link: https://www.econbiz.de/10011669554
Saved in:
10
The effects of SFAS 157 disclosures on investment decisions
Iselin, Michael
;
Nicoletti, Allison
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 404-427
Persistent link: https://www.econbiz.de/10011730327
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