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Search: subject:"accounting standards"
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IFRS
37
Accounting standards
28
Bilanzierungsgrundsätze
28
Accounting policy
18
Bilanzpolitik
18
Fair value accounting
14
Fair-Value-Bilanzierung
14
Accounting
8
Corporate disclosure
8
Rechnungswesen
8
Unternehmenspublizität
8
Accounting valuation
6
Auskunftspflicht
6
Bilanzielle Bewertung
6
Disclosure regulation
6
Financial analysis
6
Finanzanalyse
6
Börsenkurs
5
Earnings management
5
Fair value
5
Gewinn
5
Profit
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Share price
5
Theorie
4
Theory
4
USA
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United States
4
Accounting law
3
Aktienoption
3
Ankündigungseffekt
3
Announcement effect
3
Asymmetric information
3
Asymmetrische Information
3
Bank
3
Bilanzrecht
3
Cash Flow
3
Cash flow
3
Earnings announcement
3
Financial market
3
Finanzmarkt
3
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59
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59
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English
59
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Barth, Mary E.
4
Christensen, Hans B.
4
Christensen, Theodore E.
3
Kim, Jeong-bon
3
Dyreng, Scott D.
2
Fiechter, Peter
2
Gow, Ian D.
2
Hanlon, Michelle Lee
2
Jorgensen, Bjorn N.
2
Landsman, Wayne R.
2
Maydew, Edward L.
2
Merkley, Kenneth J.
2
Nikolaev, Valeri V.
2
Oswald, Dennis
2
Peasnell, Ken V.
2
Shi, Haina
2
Taylor, Daniel J.
2
Tucker, Jennifer Wu
2
Venkataraman, Shankar
2
Alam, Pervaiz
1
Altamuro, Jennifer
1
Amel-Zadeh, Amir
1
Amir, Eli
1
Anantharaman, Divya
1
Ayres, Douglas R.
1
Beng Wee Goh
1
Bertomeu, Jeremy
1
Bradshaw, Mark T.
1
Bratten, Brian
1
Byard, Donal
1
Callen, Jeffrey L.
1
Campbell, John L.
1
Cascino, Stefano
1
Causholli, Monika
1
Cazier, Richard
1
Chakravarthy, Jivas
1
Chamisa, Eddie
1
Chen, Chih-ying
1
Chen, Ester
1
Cheng, Qiang
1
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Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
405
IMF Staff Country Reports
269
IRZ : Zeitschrift für internationale Rechnungslegung
234
WPg : Kompetenz schafft Vertrauen
175
Der Betrieb
154
Betriebs-Berater : BB
125
SpringerLink / Bücher
119
The international journal of accounting : TIJA
105
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
Betriebswirtschaftliche Forschung und Praxis : BFuP
93
The accounting review : a publication of the American Accounting Association
90
Journal of international accounting auditing & taxation
88
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
85
Accounting in Europe
84
Advances in accounting : a research annual
75
Journal of accounting and public policy
73
Journal of accounting & economics
71
Australian accounting review
69
Journal of international accounting research
67
Abacus : a journal of accounting, finance and business studies
63
Accounting horizons : a quarterly publication of the American Accounting Association
59
PiR
59
IMF Working Papers
58
Research in accounting regulation
58
The journal of corporate accounting & finance
56
Schriftenreihe internationale Rechnungslegung
52
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
49
International journal of accounting, auditing and performance evaluation : IJAAPE
48
Issues in accounting education
48
Journal of accounting & management information systems : JAMIS
48
Europäische Hochschulschriften / 5
47
Rechnungslegung und Wirtschaftsprüfung : RW
46
European accounting review
44
European financial and accounting journal : EFAJ
43
Lehrbuch
43
Accounting forum : advancing the interdisciplinary and global connection of accounting research
40
Gabler Edition Wissenschaft
40
Journal of accounting research
39
Critical perspectives on accounting : an international journal for social and organizational accountability
38
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ECONIS (ZBW)
59
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59
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1
Capitalization vs. expensing and the behavior of R&D expenditures
Oswald, Dennis
;
Simpson, Ana
;
Zarowin, Paul
- In:
Review of accounting studies
27
(
2022
)
4
,
pp. 1199-1232
Persistent link: https://www.econbiz.de/10013457500
Saved in:
2
Ideological diversity in standard setting
Chakravarthy, Jivas
- In:
Review of accounting studies
24
(
2019
)
1
,
pp. 113-155
Persistent link: https://www.econbiz.de/10012006054
Saved in:
3
Mandatory CSR and sustainability reporting : economic analysis and literature review
Christensen, Hans B.
;
Hail, Luzi
;
Leuz, Christian
- In:
Review of accounting studies
26
(
2021
)
3
,
pp. 1176-1248
Persistent link: https://www.econbiz.de/10012659674
Saved in:
4
Re-examining the impact of mandatory IFRS adoption on IPO underpricing
Byard, Donal
;
Darrough, Masako N.
;
Suh, Jangwon
- In:
Review of accounting studies
26
(
2021
)
4
,
pp. 1344-1389
Persistent link: https://www.econbiz.de/10012794156
Saved in:
5
Principles-based
accounting
standards
and audit outcomes : empirical evidence
Cho, Myojung
;
Krishnan, Gopal
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
Saved in:
6
Financial reporting changes and the internal information environment : evidence from SFAS 142
Cheng, Qiang
;
Cho, Young Jun
;
Yang, Holly
- In:
Review of accounting studies
23
(
2018
)
1
,
pp. 347-383
Persistent link: https://www.econbiz.de/10011848301
Saved in:
7
The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren
;
O'Brien, Patricia C.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 644-676
Persistent link: https://www.econbiz.de/10011690181
Saved in:
8
The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
Saved in:
9
Do financial analysts compel firms to make accounting decisions? : evidence from goodwill impairments
Ayres, Douglas R.
;
Campbell, John L.
;
Chyz, James A.
; …
- In:
Review of accounting studies
24
(
2019
)
4
,
pp. 1214-1251
Persistent link: https://www.econbiz.de/10012135792
Saved in:
10
Regulatory oversight and trade-offs in earnings management : evidence from pension accounting
Naughton, James P.
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 456-490
Persistent link: https://www.econbiz.de/10012099007
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