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~isPartOf:"Journal of international accounting auditing & taxation"
~isPartOf:"Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster"
~subject:"Accounting valuation"
~subject:"International Financial Reporting Standards"
~subject:"USA"
~subject:"Vergleich"
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Accounting valuation
International Financial Reporting Standards
USA
Vergleich
Bilanzierungsgrundsätze
28
Accounting standards
25
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18
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15
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6
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Münsteraner Gesprächskreis Rechnungslegung und Prüfung
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Journal of international accounting auditing & taxation
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
Betriebs-Berater : BB
29
WPg : Kompetenz schafft Vertrauen
27
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Der Betrieb
22
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Accounting horizons : a quarterly publication of the American Accounting Association
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US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht
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ECONIS (ZBW)
17
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1
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:
2
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:
3
Does accounting conservatism improve the corporate information environment?
Hu, Jinshuai
;
Li, Yuansha
;
Zhang, Feida
- In:
Journal of international accounting auditing & taxation
23
(
2014
)
1
,
pp. 32-43
Persistent link: https://www.econbiz.de/10010372510
Saved in:
4
The impact of national GAAP and accounting traditions on IFRS policy selection : evidence from Germany and the UK
Haller, Axel
;
Wehrfritz, Martin
- In:
Journal of international accounting auditing & taxation
22
(
2013
)
1
,
pp. 39-56
Persistent link: https://www.econbiz.de/10010200949
Saved in:
5
Individual investors' attitudes toward the acceptance of International Financial Reporting Standards in the United States
McEnroe, John E.
;
Sullivan, Mark
- In:
Journal of international accounting auditing & taxation
20
(
2011
)
1
,
pp. 20-31
Persistent link: https://www.econbiz.de/10009011349
Saved in:
6
The incremental information content of non-US GAAP earnings disclosures : evidence from UK firms
Olibe, Kingsley O.
- In:
Journal of international accounting auditing & taxation
15
(
2006
)
2
,
pp. 197-214
Persistent link: https://www.econbiz.de/10003399566
Saved in:
7
Individual investors ́attitudes towards listing requirements for foreign entities on U.S: stock exchanges and the promulgation of international accounting standards
McEnroe, John E.
;
Sullivan, Mark
- In:
Journal of international accounting auditing & taxation
15
(
2006
)
2
,
pp. 215-225
Persistent link: https://www.econbiz.de/10003399569
Saved in:
8
Does trading volume detect information content in earnings reconciliations of foreign firms?
Hora, Judith A.
;
Tondkar, Rasoul H.
;
McEwen, Ruth Ann
- In:
Journal of international accounting auditing & taxation
13
(
2004
)
2
,
pp. 71-87
Persistent link: https://www.econbiz.de/10002532524
Saved in:
9
Die Bewertung des Goodwill nach SFAS No. 141 und SFAS No. 142 : eine kritische Würdigung des impairment only-Ansatzes
Richter, Michael
-
2004
Persistent link: https://www.econbiz.de/10001763584
Saved in:
10
The association between legal regime and the value-relevance of accounting information : a Japan-U.K. comparison
Kang, Tony
- In:
Journal of international accounting auditing & taxation
12
(
2003
)
2
,
pp. 121-130
Persistent link: https://www.econbiz.de/10001838185
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