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~isPartOf:"Journal of accounting research"
~isPartOf:"Research in accounting regulation"
~subject:"Accounting valuation"
~subject:"Accounting"
~subject:"Bilanzrecht"
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Search: subject_exact:"Statement of Financial Accounting Standard"
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Accounting valuation
Accounting
Bilanzrecht
Accounting standards
45
Bilanzierungsgrundsätze
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IFRS
18
USA
16
United States
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9
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accounting standards
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Stevens, Kevin T.
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Anantharaman, Divya
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Bauman, Mark P.
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Campos Cárdenas, Eliecer
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Journal of accounting research
Research in accounting regulation
WPg : Kompetenz schafft Vertrauen
23
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
19
Betriebs-Berater : BB
17
Der Betrieb
17
The accounting review : a publication of the American Accounting Association
16
Accounting horizons : a quarterly publication of the American Accounting Association
14
Abacus : a journal of accounting, finance and business studies
12
Betriebswirtschaftliche Forschung und Praxis : BFuP
10
Accounting theory ; Vol. 2
9
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
8
International journal of critical accounting : IJCA
8
Journal of accounting & economics
8
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Accounting in Europe
7
Journal of accounting and public policy
7
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Issues in accounting education
6
Jahrbuch für Controlling und Rechnungswesen
6
Journal of accounting & management information systems : JAMIS
6
The international journal of accounting : TIJA
6
The journal of corporate accounting & finance
6
Accounting and business research
5
Accounting, Economics, and Law : AEL ; a convivium
5
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
5
China journal of accounting research : CJAR
5
Europäische Hochschulschriften / 5
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Gabler Edition Wissenschaft
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Journal of financial reporting & accounting : JFRA
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Review of accounting studies
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Advances in accounting : a research annual
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Advances in finance, accounting, and economics (AFAE) book series
4
Critical perspectives on accounting : an international journal for social and organizational accountability
4
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
4
Managementwissen für Studium und Praxis
4
Review of quantitative finance and accounting
4
Treuhand und Revision : Jahrbuch ...
4
Accounting theory ; Vol. 4
3
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ECONIS (ZBW)
17
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1
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:
2
Value relevance of customer-related intangible assets
Bauman, Mark P.
;
Shaw, Ken W.
- In:
Research in accounting regulation
30
(
2018
)
2
,
pp. 95-102
Persistent link: https://www.econbiz.de/10011947572
Saved in:
3
Enhanced disclosure of other comprehensive income and increased usefulness of net income : the implications of Accounting Standards Update 2011-05
Shi, Linna
;
Wang, Ping
;
Zhou, Nan
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 139-144
Persistent link: https://www.econbiz.de/10011811193
Saved in:
4
Compliance with accounting standards by financial institutions : some evidence from Bangladesh
Islam, Majidul
;
Hossain, Ashrafee Tanvir
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 145-151
Persistent link: https://www.econbiz.de/10011811196
Saved in:
5
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:
6
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:
7
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:
8
Presentation formats of other comprehensive income after accounting standards update 2011-05
Kim, Jung Hoon
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 118-122
Persistent link: https://www.econbiz.de/10011624543
Saved in:
9
Understanding the evolution of SFAS 141 and 142 : an analysis of comment letters
Anantharaman, Divya
- In:
Research in accounting regulation
27
(
2015
)
2
,
pp. 99-110
Persistent link: https://www.econbiz.de/10011438653
Saved in:
10
Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.
;
Haynes, Christine M.
;
Lewis, Tom D.
; …
- In:
Research in accounting regulation
27
(
2015
)
1
,
pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
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