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Baudot, Lisa [Author]; Convery, Amanda [Author]; Kaufman, Matthew [Author]

Reflections of Women Standard Setters in the United States

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[S.l.]: SSRN, [2023]
Brachtendorf, Lorenz [Author]; Gäßler, Fabian [Author]; Harhoff, Dietmar [Author]

Truly standard-essential patents? A semantics-based analysis

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München und Berlin: Ludwig-Maximilians-Universität München und Humboldt-Universität zu Berlin, Collaborative Research Center Transregio 190 - Rationality and Competition, 2020
World Bank

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting

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World Bank, Washington, DC, 2017
World Bank

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting

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World Bank, Washington, DC, 2017
Fichtner, Jan [Author]; Jaspert, Robin [Author]; Petry, Johannes [Author]

Mind the ESG capital allocation gap: The role of index providers, standard‐setting, and “green” indices for the creation of sustainability impact

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Hoboken, NJ: Wiley, 2023
Li, Bin [Author]; Venkatachalam, Mohan [Author]

Leasing Loses Altitude While Ownership Takes Off : Real Effects of the New Lease Standard

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[S.l.]: SSRN, 2022
Chen, Yangyang [Author]; Tian, Gaoliang [Author]; Wu, Xuan [Author]; Zhang, Zilong [Author]

Co-opetition and Corporate R&D Disclosure : Evidence from Standard-Setting Organizations

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[S.l.]: SSRN, [2021]
Landsman, Wayne R. [Author]; Liss, Alexander [Author]; Sievers, Soenke [Author]

The Pricing of Acquired Intangibles

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[S.l.]: SSRN, [2021]

Published in: TRR 266 Accounting for Transparency Working Paper Series ; No. 65
Hutchens, Michelle [Author] ; Rego, Sonja O. [Other]; Williams, Brian [Other]

The Impact of Standard Setting on Individual Investors : Evidence From SFAS 109

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[S.l.]: SSRN, [2020]

Published in: Kelley School of Business Research Paper ; No. 18-13
Wu, Sang [Author] ; Xue, Wenjie [Other]

Optimal Comparability, Relative Accounting Performance, and Real Effects

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[S.l.]: SSRN, [2020]
Miller, Brian Cole [Author]

Keeping employees accountable for results : quick tips for busy managers

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New York, N.Y.: AMACOM, 2006
Leiponen, Aija [Author]

Clubs and standards: The role of industry consortia in standardization of wireless telecommunications

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Helsinki: The Research Institute of the Finnish Economy (ETLA), 2005
Cohen, Sandra [Author]; Manes Rossi, Francesca [Author]; Brusca, Isabel [Author]

Public sector accounting harmonization in the European Union through the lens of the garbage can model

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2023

Published in: Financial accountability and management ; 39(2023), 3 vom: Aug., Seite 471-492
Bisogno, Marco [Author]; Manes Rossi, Francesca [Author]; Sicilia, Mariafrancesca [Author]

Designing international public sector accounting standards : an analysis of constituents' participation through comment letters

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2022

Published in: Financial accountability and management ; 38(2022), 4 vom: Nov., Seite 661-685
Hombach, Katharina [Author]; Sellhorn, Thorsten [Author]

Does every accounting issue need a solution?

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2022

Published in: Accounting and business research ; 52(2022), 5, Seite 540-561
Deng, Xin [Author]; Li, Cher [Author]; Mateut, Simona [Author]

Participation in setting technology standards and the implied cost of equity

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[Nottingham]: University of Nottingham, GEP, [2020]

Published in: Research paper ; 2020,29
Gebhardt, Günther [Author]

The evolution of global standards of accounting

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Frankfurt a. M.: Goethe University Frankfurt, Center for Financial Studies (CFS), 1999
Weiß, Katharina [Author] ; Gronewold, Ulfert [Degree supervisor]; Hummel, Detlev [Degree supervisor]; Gassen, Joachim [Degree supervisor]

Three Essays on EFRAG

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Potsdam: Universität Potsdam, 2018
Jiang, John (Xuefeng) [Author]; Koo, David S. [Author]; Wang, Isabel Yanyan [Author]

The Road Not Taken : Evaluating the Consequences of the U.S.’ Non-Adoption of IFRS in 2012

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[S.l.]: SSRN, [2023]
Christensen, Hans B. [Author]; Hail, Luzi [Author]; Leuz, Christian [Author]

Mandatory CSR and sustainability reporting : economic analysis and literature review

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2021

Published in: Review of accounting studies ; 26(2021), 3 vom: Sept., Seite 1176-1248

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