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~isPartOf:"Journal of accounting research"
~isPartOf:"Journal of international accounting auditing & taxation"
~subject:"Bilanzierungsgrundsätze"
~subject:"Bilanzrecht"
~subject:"Jahresabschluss"
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Bilanzierungsgrundsätze
Bilanzrecht
Jahresabschluss
Accounting standards
36
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21
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16
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2
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1
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Journal of accounting research
Journal of international accounting auditing & taxation
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
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
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
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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
Gabler Edition Wissenschaft
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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36
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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
The impact of mandatory adoption of IFRS in Saudi Arabia
Nurunnabi, Mohammad
;
Donker, Han
;
Jermakowicz, Eva K.
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013535860
Saved in:
3
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:
4
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:
5
The information content of earnings for UK firms disclosing under UK
GAAP
and IFRS
Olibe, Kingsley O.
;
Strawser, Robert H.
;
Strawser, …
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013210011
Saved in:
6
A study of long-lived asset impairment under U.S.
GAAP
and IFRS within the U.S. institutional environment
Hong, Philip K.
;
Paik, Daniel Gyung
;
Laan Smith, Joyce …
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 74-89
Persistent link: https://www.econbiz.de/10011901853
Saved in:
7
Implications for IFRS principles-based and US
GAAP
rules-based applications : are accountants’ decisions affected by work location and core self-evaluations?
Prather-Kinsey, Jenice
;
Boyar, Scott
;
Hood, Anthony C.
- In:
Journal of international accounting auditing & taxation
32
(
2018
),
pp. 61-69
Persistent link: https://www.econbiz.de/10011936515
Saved in:
8
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:
9
Does other comprehensive income matter in credit-oriented systems? : analyzing the Italian context
Veltri, Stefania
;
Ferraro, Olga
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 18-31
Persistent link: https://www.econbiz.de/10011858749
Saved in:
10
A commentary on accounting standards and the disclosure problem : exploring a way forward
Elkins, Hamilton
;
Entwistle, Gary
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 79-89
Persistent link: https://www.econbiz.de/10011965356
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