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Accounting horizons : a quarterly publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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ECONIS (ZBW)
182
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1
Global
accounting
convergence and the potential adoption of
IFRS
by the US (Part II) : political factors and future scenarios for US
accounting
standards
Hail, Luzi
;
Leuz, Christian
;
Wysocki, Peter
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
Saved in:
2
The usefulness of
accounting
information resulting from standard-setting compromises : the pension
accounting
case
Cussatt, Marc
;
Pollard, Troy J.
;
Stone, Mary S.
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
4
,
pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
Saved in:
3
Response by the financial reporting policy committee of the financial
accounting
and reporting section of the American
accounting
association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
4
Assessing the financial reporting consequences of conversion to
IFRS
: the case of equity-based compensation
MacAnally, Mary Lea
;
McGuire, Sean T.
;
Weaver, Connie D.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 589-621
Persistent link: https://www.econbiz.de/10008839882
Saved in:
5
Some conceptual tensions in financial reporting
Biondi, Yuri
;
Glover, Jonathan
;
Jamal, Karim
;
Ohlson, …
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
1
,
pp. 125-133
Persistent link: https://www.econbiz.de/10009544708
Saved in:
6
Perspectives on the financial reporting of intangibles
Appleton, Anthony
;
Barckow, Andreas
;
Botosan, Christine A.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
Saved in:
7
Does the mandatory adoption of
IFRS
improve the association between accruals and cash flows : evidence from
accounting
estimates
Downes, Jimmy F.
;
Kang, Tony
;
Kim, Sohyung
;
Lee, Cheol
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
Saved in:
8
Rules and
accounting
: vagueness in conceptual frameworks
Penno, Mark C.
- In:
Accounting horizons : a quarterly publication of the …
22
(
2008
)
3
,
pp. 339-351
Persistent link: https://www.econbiz.de/10003763253
Saved in:
9
Do CFO outside directorships benefit or harm home firm financial reporting quality?
Cunningham, Lauren M.
;
Myers, Linda A.
;
Short, Justin C.
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
2
,
pp. 101-118
Persistent link: https://www.econbiz.de/10014576969
Saved in:
10
The IASB and ASBJ conceptual frameworks : same objective, different financial performance concepts
Mourik, Carien van
;
Katsuo, Yuko
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
1
,
pp. 199-216
Persistent link: https://www.econbiz.de/10010515228
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