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Desir, Rosemond; Fanning, Kirsten; Pfeiffer, Ray J. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 525-544

Persistent link: https://www.econbiz.de/10008825625

How standardized is accounting?

Madsen, Paul E. - In: The accounting review : a publication of the American … 86 (2011) 5, pp. 1679-1708

Persistent link: https://www.econbiz.de/10009377313

Das "Financial Statement Presentation"-Projekt von FASB und IASB : eine kritische Würdigung im Lichte der Konvergenz des internen und externen Rechnungswesens

Hoffian, Andreas; Trapp, Rouven; Endenich, Christoph - In: Jahrbuch für Controlling und Rechnungswesen 29 (2013), pp. 391-409

Persistent link: https://www.econbiz.de/10009714471

Commercial banks and value relevance of derivative disclosures after SFAS 133 : evidence from the USA

Siregar, Dona; Anandarajan, Asokan; Hasan, Iftekhar - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10010233375

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

Der Kampf um ein weltweit einheitliches Bilanzrecht

Westerhoff, Horst-Dieter - In: Orientierungen zur Wirtschafts- und Gesellschaftspolitik (2002) 3, pp. 40-44

Persistent link: https://www.econbiz.de/10001701487

Transparency, risk management and international financial fragility

Draghi, Mario; Giavazzi, Francesco; Merton, Robert C. - 2003

Persistent link: https://www.econbiz.de/10001959948

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II) : Political Factors and Future Scenarios for U.S. Accounting Standards

Hail, Luzi - 2011

This is the second article of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis and discuss economic factors driving the costs and...

Persistent link: https://www.econbiz.de/10013132218

Reflections of women standard setters in the United States

Baudot, Lisa; Convery, Amanda M.; Kaufman, Matt - In: Accounting horizons : a quarterly publication of the … 38 (2024) 1, pp. 39-48

Persistent link: https://www.econbiz.de/10014508039

Alternative standards (IAS/US GAAP) and continental European accounts : evidences of a competitive process

Zambon, Stefano; Dick, Wolfgang - 1998

Persistent link: https://www.econbiz.de/10000680730