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~isPartOf:"Journal of accounting research"
~isPartOf:"Review of quantitative finance and accounting"
~subject:"Berichtswesen"
~subject:"Informationswert"
~subject:"Intangible assets"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Journal of accounting research
Review of quantitative finance and accounting
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Vom Financial Accounting zum Business Reporting : kapitalmarktorientierte Rechnungslegung und integrierte Unternehmenssteuerung ; [Beiträge anlässlich der 6. Fachtagung "Das Rechnungswesen im Konzern - Vom Financial Accounting zum Business Reporting" am 22./23. November 2001 in Frankfurt a.M.]
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ECONIS (ZBW)
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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
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:
3
Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?
Johnson, Peter M.
;
Lopez, Thomas J.
;
Sorensen, Trevor L.
- In:
Review of quantitative finance and accounting
56
(
2021
)
3
,
pp. 891-915
Persistent link: https://www.econbiz.de/10012498597
Saved in:
4
Economic determinants and information environment effects of earnouts : new insights from SFAS 141(R)
Cadman, Brian
;
Carrizosa, Richard
;
Faurel, Lucile
- In:
Journal of accounting research
52
(
2014
)
1
,
pp. 37-74
Persistent link: https://www.econbiz.de/10010257678
Saved in:
5
Information content of earnings and earnings components of commercial banks: impact of SFAS No. 115
Jaggi, Bikki
;
Zhao, Ronald
- In:
Review of quantitative finance and accounting
18
(
2002
)
4
,
pp. 405-421
Persistent link: https://www.econbiz.de/10001677097
Saved in:
6
Intangible assets and corporate signaling
Gelb, David S.
;
Siegel, Philip
- In:
Review of quantitative finance and accounting
15
(
2000
)
4
,
pp. 307-323
Persistent link: https://www.econbiz.de/10001543483
Saved in:
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