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~isPartOf:"Journal of accounting & economics"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Accounting valuation"
~subject:"Earnings announcement"
~subject:"Theorie"
~subject:"Welt"
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Search: subject_exact:"Accounting standards"
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Accounting valuation
Earnings announcement
Theorie
Welt
Accounting standards
66
Bilanzierungsgrundsätze
66
IFRS
33
Corporate disclosure
17
USA
17
United States
17
Unternehmenspublizität
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Accounting law
15
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15
Accounting policy
11
Auskunftspflicht
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11
Disclosure regulation
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accounting standards
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Fair value accounting
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Fair-Value-Bilanzierung
8
Financial statement
7
Jahresabschluss
7
Accounting
6
Financial audit
6
Rechnungswesen
6
Theory
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Wirtschaftsprüfung
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Asymmetric information
5
Asymmetrische Information
5
Non-GAAP earnings
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Standardisierung
5
Standardization
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World
5
Bilanzielle Bewertung
4
Information value
4
Informationswert
4
standard setting
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Bertomeu, Jeremy
2
Hirshleifer, David
2
Teoh, Siew Hong
2
Bae, Kee-hong
1
Black, Jonathan
1
Bradshaw, Mark
1
Bushman, Robert M.
1
Chen, Jeff Zeyun
1
Chen, Long
1
Cheynel, Edwige
1
Christensen, Theodore E.
1
Corona, Carlos
1
Cussatt, Marc
1
D'Souza, Julia
1
Gee, Kurt H.
1
Guay, Wayne R.
1
Huang, Zeqiong
1
Hwang, Hyun
1
Jacob, John
1
Lambert, Richard A.
1
Laurion, Henry
1
Mahieux, Lucas
1
McInnis, John
1
Ng, Jeff
1
Piotroski, Joseph D.
1
Ramanna, Karthik
1
Sapra, Haresh
1
Schroeder, Joseph H.
1
Skinner, Douglas J.
1
Sloan, Richard G.
1
Soderstrom, Naomi Siegel
1
Tan, Hongping
1
Tsang, Albert
1
Verrecchia, Robert E.
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Wahid, Aida Sijamic
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Welker, Michael
1
Whipple, Benjamin C.
1
Yu, Gwen
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Yu, Yong
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Journal of accounting & economics
The accounting review : a publication of the American Accounting Association
WPg : Kompetenz schafft Vertrauen
19
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
Betriebs-Berater : BB
11
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
11
Europäische Hochschulschriften / 5
9
The international journal of accounting : TIJA
7
Der Betrieb
6
Gabler Edition Wissenschaft
6
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
6
Journal of accounting and public policy
6
Journal of accounting research
6
Accounting theory ; Vol. 2
5
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
5
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
5
Review of accounting studies
5
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
5
SpringerLink / Bücher
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Advances in accounting : a research annual
4
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
4
Handelsblatt-Bücher
4
International journal of critical accounting : IJCA
4
Journal of business finance & accounting : JBFA
4
Rechnungslegung, Steuerung und Aufsicht von Banken : Kapitalmarktorientierung und Internationalisierung ; Festschrift zum 60. Geburtstag von Jürgen Krumnow
4
Research in accounting regulation
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Accounting in Europe
3
Accounting, Economics, and Law : AEL ; a convivium
3
CFS working paper series
3
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
3
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
3
Die Betriebswirtschaft : DBW
3
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
3
Gabler-Edition Wissenschaft
3
IFRS in Rechnungswesen und Controlling : Kongress-Dokumentation ; 59. Deutscher Betriebswirtschafter-Tag 2005
3
International journal of accounting and information management
3
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ECONIS (ZBW)
18
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1
Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos
;
Huang, Zeqiong
;
Hwang, Hyun
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
Saved in:
2
Interplay between accounting and prudential regulation
Bertomeu, Jeremy
;
Mahieux, Lucas
;
Sapra, Haresh
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
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
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
5
Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John
;
Yu, Yong
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
Saved in:
6
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:
7
Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy
;
Cheynel, Edwige
- In:
The accounting review : a publication of the American …
88
(
2013
)
3
,
pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
Saved in:
8
The impact of audit completeness and quality on earnings announcement GAAP disclosures
Schroeder, Joseph H.
- In:
The accounting review : a publication of the American …
91
(
2016
)
2
,
pp. 677-705
Persistent link: https://www.econbiz.de/10011459001
Saved in:
9
The effect of mandatory IFRS adoption on international cross-listings
Chen, Long
;
Ng, Jeff
;
Tsang, Albert
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1395-1435
Persistent link: https://www.econbiz.de/10011337680
Saved in:
10
Accounting standards and international portfolio holdings
Yu, Gwen
;
Wahid, Aida Sijamic
- In:
The accounting review : a publication of the American …
89
(
2014
)
5
,
pp. 1895-1930
Persistent link: https://www.econbiz.de/10010428711
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