Works matching Generally Accepted Accounting Principles (GAAP)

Results: 595

Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (lAS): implications for the harmonization of accounting standards.

Published in:

Accounting Forum, 2005, v. 29, n. 2, p. 219, doi. 10.1016/j.accfor.2004.11.002

By:

Ampofo, Akwasi A.;
Sellani, Robert J.

Publication type:

Article

Filling the "GAAP": Why Generally Accepted Accounting Principles Should Inform U.C.C. Article 9 Decisions.

Published in:

Texas Law Review, 2010, v. 89, n. 1, p. 207

By:

Ochoa, Omar

Publication type:

Article

Book review: GAAP: Interpretation and application of generally accepted accounting principles.

Published in:

1993

By:

Burke, John F.

Publication type:

Book Review

EXPLORING THE EFFECT OF CONVERGENCE FROM IND-GAAP TO IND-AS ON THE FINANCIAL STATEMENTS OF INDIAN INDUSTRIES.

Published in:

Journal of Commerce & Accounting Research, 2023, v. 12, n. 3, p. 41

By:

Shah, Yash;
Bhatt, Kedar;
Arora, Sonam;
Panchal, Tanvi

Publication type:

Article

CEO performance‐based grants' vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics.

Published in:

Journal of Business Finance & Accounting, 2023, v. 50, n. 5/6, p. 973, doi. 10.1111/jbfa.12701

By:

Philip, Teena Rachel;
Sanchez, Daniela;
Sanchez, Juan Manuel

Publication type:

Article

REPORTING OF CASH FLOWS UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS VERSUS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND THE EFFECT ON SECURITY PRICES.

Published in:

International Journal of Business, Accounting & Finance, 2017, v. 11, n. 2, p. 63

By:

Stunda, Ronald A.

Publication type:

Article

اعتبارات املعاييراملحاسبية املمكن استخدامها للصفصا عن األصول الرقمية املشفرة في التقاريراملالية.

Published in:

Journal of Economic Administrative & Legal Sciences, 2022, v. 6, n. 20, p. 135, doi. 10.26389/AJSRP.D280622

By:

ماجدة عبد املجيد

Publication type:

Article

ДЪРЖАВНИ ДАРЕНИЯ И ДЪРЖАВНИ ПОМОЩИ: ПРИЗНАВАНЕ, ОЦЕНЯВАНЕ И ОПОВЕСТЯВАНЕ. ПОДХОДИ ЗА ПРЕДСТАВЯНЕ ВЪВ ФИНАНСОВИТЕ ОТЧЕТИ С ОБЩО ПРЕДНАЗНАЧЕНИЕ В СЪОТВЕТСТВИЕ С МЕЖДУНАРОДНИТЕ СТАНДАРТИ ЗА ФИНАНСОВО ОТЧИТАНЕ

Published in:

Knowledge: International Journal, 2020, v. 40, n. 1, p. 85

By:

Орешкова, Христина

Publication type:

Article

The Impact of IFRS Convergence on the Effectiveness of Accounting Information for Share Valuation: Evidence from the Mainland of China.

Published in:

Frontiers of Business Research in China, 2012, v. 6, n. 2, p. 288, doi. 10.3868/s070-001-012-0014-4

By:

Shu-hsing Wu

Publication type:

Article

Understanding Your Library’s Financial Audit.

Published in:

Public Library Quarterly, 2015, v. 34, n. 4, p. 291, doi. 10.1080/01616846.2015.1106884

By:

Carrigan, Dennis

Publication type:

Article

A Note on the Proprietary and Entity Perspectives in Financial Statements: The Implications for two Current Controversial Issues.

Published in:

Accounting in Europe, 2018, v. 15, n. 1, p. 134, doi. 10.1080/17449480.2018.1430368

By:

Schmidt, Martin

Publication type:

Article

THE PLACE AND ROLE OF QUALITY IN THE SYSTEM OF CONSOLIDATED REPORTING: MANDATORY REPORTING OR VOLUNTARY INITIATIVE.

Published in:

International Journal for Quality Research, 2023, v. 17, n. 1, p. 121, doi. 10.24874/IJQR17.01-09

By:

Gerasimova, Elena B.;
Rogulenko, Tatiana M.;
Postnikova, Lyubov V.;
Postnikova, Daria D.

Publication type:

Article

Components of CEO Remuneration and Non‐GAAP Disclosure.

Published in:

Australian Accounting Review, 2019, v. 29, n. 4, p. 615, doi. 10.1111/auar.12249

By:

Islam, Nahid;
Evans, John;
White, Greg;
Hossain, Md Mosharraf

Publication type:

Article

Contabilidad de cobertura: ¿formalidad para evitar asimetrías o principio de correlación?

Published in:

Contabilidad y Negocios, 2019, v. 14, n. 28, p. 6, doi. 10.18800/contabilidad.201902.001

By:

Sánchez Castaños, Leopoldo A.

Publication type:

Article

CONSERVADORISMO CONTÁBIL E TIMELINESS: EVIDÊNCIAS EMPÍRICAS NAS DEMONSTRAÇÇES CONTÁBEIS DE EMPRESAS BRASILEIRAS COM ADRS NEGOCIADOS NA BOLSA DE NOVA IORQUE.

Published in:

Revista Contabilidade & Finanças - USP, 2008, n. 48, p. 27, doi. 10.1590/s1519-70772008000300003

By:

SANTOS, LUIS SÉRGIO RIBEIRO DOS;
COSTA, FÁBIO MORAES DA

Publication type:

Article

The Influence of Tax Practices on the Probability of Financial Distress among B3 Non-Financial Companies.

Published in:

Revista de Educação e Pesquisa em Contabilidade, 2023, v. 17, n. 2, p. 161, doi. 10.17524/repec.v17i2.3125

By:

Batista da Silva, Mirian Mara;
Ernani de Carvalho Junior, Luiz;
Mendes Nascimento, Eduardo

Publication type:

Article

IFRS ve US GAAP Arasındaki Farklılıklar: Küresel Finansal Raporlamada Uyum Arayışları.

Published in:

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2025, n. 107, p. 115, doi. 10.25095/mufad.1702967

By:

KIZILTAN IŞIK, Burçak

Publication type:

Article

The Tax and Other Costs of Paying Executives the Big Bucks.

Published in:

2018

By:

VanderBaan, Sheryl;
Collins, Julie

Publication type:

Question & Answer

TEI Issues Policy Statement on Financial Statement Impact of Tax Law Changes.

Published in:: Tax Executive, 2018, v. 70, n. 4, p. 53
Publication type:: Article

Financial Reporting Implications of the Tax Cuts and Jobs Act: Taxpayers need to deal with new realities quickly.

Published in:

Tax Executive, 2018, v. 70, n. 4, p. 22

By:

Levin, Rick;
Cherveny, Luke

Publication type:

Article

FASB'S REVENUE RECOGNITION STANDARD TAKES CENTER STAGE.

Published in:

Tax Executive, 2015, v. 67, n. 3, p. 34

By:

M. L. E.

Publication type:

Article

IAS 12 Exposure Draft -- International Reporting Standard on Income Tax.

Published in:: Tax Executive, 2009, v. 61, n. 5, p. 375
Publication type:: Article

The Codification of GAAP: What Tax Executives Need to Know.

Published in:

Tax Executive, 2009, v. 61, n. 4, p. 291

By:

Fisher, Mark;
Paul, Rich;
Loo, Alice;
Dong, Tom

Publication type:

Article

TEI urges use of GAAP standards under grantor trust rules.

Published in:: Tax Executive, 1997, v. 49, n. 2, p. 109
Publication type:: Article

Use of GAAP in computing earnings and profits of foreign corporations.

Published in:: Tax Executive, 1995, v. 47, n. 2, p. 131
Publication type:: Article

Looking at the larger financial picture: 2011 results point to new realities.

Published in:

2012

By:

Murray, William M.

Publication type:

Opinion

Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies.

Published in:

Journal of Risk & Financial Management, 2021, v. 14, n. 3, p. 1, doi. 10.3390/jrfm14030123

By:

Kainth, Akarsh;
Wahlstrøm, Ranik Raaen

Publication type:

Article

NON-FUNGIBLE TOKEN VALUATION EXPOSED: US GENERALLY ACCEPTED ACCOUNTING PRINCIPLES COMPLIANCE AND ARTIFICIAL INTELLIGENCE'S DISRUPTIVE ROLE.

Published in:

Risk Governance & Control: Financial Markets & Institutions, 2023, v. 13, n. 4, p. 73, doi. 10.22495/rgcv13i4p6

By:

Akpan, Mfon;
Ukwu, Henry Ugochukwu

Publication type:

Article

International Paper Reports Fiscal Results.

Published in:: Seybold Report: Analyzing Publishing Technologies, 2022, v. 22, n. 3, p. 11
Publication type:: Article

To Converge or Not to Converge?

Published in:

Journal of Government Financial Management, 2008, v. 57, n. 1, p. 14

By:

Payne, Wendy M.;
Ranagan, Julia E.

Publication type:

Article

Benefits & Challenges of Working with Other Standards-Setters.

Published in:

Journal of Government Financial Management, 2008, v. 57, n. 1, p. 10

By:

Attmore, Robert H.;
Mead, Dean Michael;
Betz, Jordan

Publication type:

Article

Introduction to GASB.

Published in:

Journal of Government Financial Management, 2005, v. 54, n. 2, p. 8

By:

Attmore, Robert H.

Publication type:

Article

A taxing audit—On the association between auditor workload compression and tax avoidance.

Published in:

International Journal of Auditing, 2022, v. 26, n. 4, p. 420, doi. 10.1111/ijau.12289

By:

Lopez, Dennis M.;
Greenwald, S. Mark

Publication type:

Article

Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP.

Published in:

Journal of International Financial Management & Accounting, 2003, v. 14, n. 1, p. 64, doi. 10.1111/1467-646X.00090

By:

Glaum, Martin;
Street, Donna L.

Publication type:

Article

Changes in accounting estimates: An update of priors or an earnings management strategy of "last resort"?

Published in:

Journal of Business Finance & Accounting, 2023, v. 50, n. 3/4, p. 622, doi. 10.1111/jbfa.12644

By:

Beaulieu, Philip;
Hayes, Louise;
Timoshenko, Lev M.

Publication type:

Article

Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures.

Published in:

Journal of Business Finance & Accounting, 2022, v. 49, n. 3, p. 588, doi. 10.1111/jbfa.12589

By:

Clatworthy, Mark A.;
Ho, Tuan;
Zhu, Jude Mengzhu

Publication type:

Article

Non‐generally accepted accounting principles disclosures and audit committee chairs' external directorships.

Published in:: Journal of Business Finance & Accounting, 2022, v. 49, n. 1/2, p. 111, doi. 10.1111/jbfa.12566
Publication type:: Article

Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager‐initiated non‐GAAP adjustments.

Published in:

Journal of Business Finance & Accounting, 2021, v. 48, n. 9/10, p. 1525, doi. 10.1111/jbfa.12527

By:

Griffin, Paul A.;
Lont, David H.

Publication type:

Article

Discussion of How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports.

Published in:

Journal of Business Finance & Accounting, 2010, v. 37, n. 3/4, p. 356, doi. 10.1111/j.1468-5957.2010.02205.x

By:

Barton, Jan

Publication type:

Article

Discussion of US Managers’ Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets.

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 3/4, p. 327, doi. 10.1111/j.1468-5957.2009.02129.x

By:

Kiosse, Paraskevi Vicky

Publication type:

Article

Intangible Assets and Firms' Disclosures: An Empirical Investigation.

Published in:

Journal of Business Finance & Accounting, 2002, v. 29, n. 3/4, p. 457, doi. 10.1111/1468-5957.00438

By:

Gelb, David S.

Publication type:

Article

TRANSITION PERIOD OF MANDATED ACCOUNTING CHANGES--TIMING OF ADOPTION AND ECONOMIC CONSEQUENCES : THE CASE OF SFAS No.13.

Published in:

Journal of Business Finance & Accounting, 1997, v. 24, n. 2, p. 293, doi. 10.1111/1468-5957.00106

By:

El-Gazzar, Samir M.;
Jaggi, Bikki L.

Publication type:

Article

EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING.

Published in:

Journal of Business Finance & Accounting, 1993, v. 20, n. 4, p. 479, doi. 10.1111/j.1468-5957.1993.tb00270.x

By:

Dempsey, Stephen J.;
Hunt III, Herbert G.;
Schroeder, Nicholas W.

Publication type:

Article

THE EXPLICATION OF THE TRUE AND FAIR VIEW DOCTRINE: A COMMENT.

Published in:

Journal of Business Finance & Accounting, 1988, v. 15, n. 1, p. 115, doi. 10.1111/j.1468-5957.1988.tb00124.x

By:

Stewart, I. C.

Publication type:

Article

INVESTMENT DECISION RISK ANALYSIS: PRELIMINARY EVIDENCE OF THE IMPACT OF ACCOUNTING RULES' CONVERGENCE.

Published in:

International Journal of Business, Accounting & Finance, 2017, v. 11, n. 2, p. 85

By:

Johnson, Gary G.;
Zheng Wu;
Varnon, Anthony

Publication type:

Article

IMPACT OF DIFFERENCES BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND US GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ON PERCEIVED COMPANY PERFORMANCE.

Published in:

International Journal of Business, Accounting & Finance, 2015, v. 9, n. 2, p. 103

By:

O'Farrell, Grace;
Chunhui Liu

Publication type:

Article

COMPARABILITY AND CONVERGENCE BETWEEN IASB-IFRS AND REGIONAL-IFRS.

Published in:

International Journal of Business, Accounting & Finance, 2011, v. 5, n. 1, p. 27

By:

Chunhui Liu;
O'Farrell, Grace

Publication type:

Article

NET INCOME COMPARABILITY BETWEEN EU-IFRS AND US-GAAP BEFORE RELEASE NO. 33-8879: EVIDENCE FROM FIFTY US-LISTED EUROPEAN UNION COMPANIES.

Published in:

International Journal of Business, Accounting & Finance, 2010, v. 4, n. 1, p. 49

By:

Chunhui Liu;
O'Farrell, Grace;
Lee J. Yao

Publication type:

Article

REFCO: OUTWITTING THE AUDITORS.

Published in:

Journal of Critical Incidents, 2009, v. 2, p. 109

By:

Lingenfelter, Gabriele;
Barger Johnson, Jennifer L.

Publication type:

Article

SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses.

Published in:

Accounting Horizons, 2020, v. 34, n. 2, p. 167, doi. 10.2308/horizons-16-134

By:

Jo, Koren M.;
Yang, Shuo

Publication type:

Article