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~isPartOf:"Journal of accounting research"
~isPartOf:"Research in accounting regulation"
~subject:"Bilanzierungsgrundsätze"
~subject:"Bilanzrecht"
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Bilanzierungsgrundsätze
Bilanzrecht
Accounting standards
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3
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2
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Journal of accounting research
Research in accounting regulation
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
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28
Accounting horizons : a quarterly publication of the American Accounting Association
25
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23
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23
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23
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21
Abacus : a journal of accounting, finance and business studies
20
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SpringerLink / Bücher
19
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18
Journal of international accounting auditing & taxation
18
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Europäische Hochschulschriften / 5
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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
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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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)
45
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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
Policy implications of research on non-
GAAP
reporting
Black, D. E.
;
Christensen, T. E.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 1-7
Persistent link: https://www.econbiz.de/10011916334
Saved in:
5
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:
6
The Financial Accounting Standards Board : profiles of seven leaders
Flesher, D. L.
;
Flesher, T. K.
;
Previts, G. J.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 38-48
Persistent link: https://www.econbiz.de/10011916355
Saved in:
7
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:
8
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:
9
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:
10
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
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