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~isPartOf:"Journal of accounting research"
~isPartOf:"Review of quantitative finance and accounting"
~subject:"IFRS"
~subject:"Informationswert"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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IFRS
Informationswert
Accounting standards
27
Bilanzierungsgrundsätze
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7
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Leuz, Christian
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1
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1
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1
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1
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Journal of accounting research
Review of quantitative finance and accounting
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
56
WPg : Kompetenz schafft Vertrauen
29
The IASB: the standards and their widespread adoption
21
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The accounting review : a publication of the American Accounting Association
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Abacus : a journal of accounting, finance and business studies
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10
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9
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9
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9
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8
Critical perspectives on accounting : an international journal for social and organizational accountability
8
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
8
Journal of accounting & management information systems : JAMIS
8
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Review of accounting studies
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Accounting, Economics, and Law : AEL ; a convivium
7
European accounting review
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Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
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ECONIS (ZBW)
13
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1
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:
2
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:
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
Managing earnings risk under SFAS 133/IAS 39 : the case of cash flow hedges
Frestad, Dennis
- In:
Review of quantitative finance and accounting
51
(
2018
)
1
,
pp. 159-197
Persistent link: https://www.econbiz.de/10012037039
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 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:
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
Determinants of the length of time a firm's book-to-market ratio is greater than one
Oler, Mitchell
- In:
Review of quantitative finance and accounting
45
(
2015
)
3
,
pp. 509-539
Persistent link: https://www.econbiz.de/10011531996
Saved in:
9
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:
10
Adopting a label : heterogeneity in the economic consequences around IAS/IFRS adoptions
Daske, Holger
;
Hail, Luzi
;
Leuz, Christian
;
Verdi, Rodrigo
- In:
Journal of accounting research
51
(
2013
)
3
,
pp. 495-547
Persistent link: https://www.econbiz.de/10009772431
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