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~subject:"Bilanzpolitik"
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Bilanzpolitik
Accounting standards
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Bilanzierungsgrundsätze
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Boyle, Erik S.
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Folsom, David
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Kwon, Soo Young
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Advances in accounting : a research annual
1
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
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Journal of accounting and public policy
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Journal of international accounting, auditing and taxation
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Management science : journal of the Institute for Operations Research and the Management Sciences
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ECONIS (ZBW)
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1
How do auditors' use of industry norms differentially impact management evaluations of audit quality under
principles-based
and rules-based accounting standards?
Boyle, Erik S.
- In:
Journal of international accounting, auditing and taxation
54
(
2024
),
pp. 1-13
Persistent link: https://www.econbiz.de/10015065736
Saved in:
2
Principles-based
standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
3
The economic effects of IFRS adoption in Korea
Kwon, Soo Young
;
Na, Kyunga
;
Park, Jongil
- In:
Asia-Pacific journal of accounting & economics : …
26
(
2019
)
4
,
pp. 321-361
Persistent link: https://www.econbiz.de/10012173999
Saved in:
4
Principles-based
standards and earnings attributes
Folsom, David
;
Hribar, Paul
;
Mergenthaler, Richard D.
; …
- In:
Management science : journal of the Institute for …
63
(
2017
)
8
,
pp. 2592-2615
Persistent link: https://www.econbiz.de/10011741404
Saved in:
5
Further evidence of earnings management and opportunistic behavior with
principles-based
accounting standards : the case of conditional asset retirement obligations
Fornaro, James M.
;
Huang, Hua-wei
- In:
Journal of accounting and public policy
31
(
2012
)
2
,
pp. 204-225
Persistent link: https://www.econbiz.de/10009545981
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