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isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~subject:"Jahresabschluss"
~subject:"Regulierung"
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Search: subject_exact:"Berichtswesen"
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Jahresabschluss
Regulierung
Berichtswesen
51
Reporting
51
Corporate disclosure
13
Unternehmenspublizität
13
USA
10
United States
10
IFRS
9
Accounting
6
Australia
6
Australien
6
Nachhaltigkeitsbericht
6
Rechnungswesen
6
Sustainability reporting
6
Corporate Social Responsibility
5
Corporate social responsibility
5
Fair value accounting
5
Fair-Value-Bilanzierung
5
Financial audit
5
Financial statement
5
Regulation
5
Wirtschaftsprüfung
5
Accounting standards
4
Bilanzierungsgrundsätze
4
Information value
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Informationswert
4
sustainability reporting
4
Accounting law
3
Bilanzrecht
3
China
3
Corporate Governance
3
Corporate governance
3
Cost accounting
3
Environmental reporting
3
Großbritannien
3
Kostenrechnung
3
Measurement
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Messung
3
Public relations
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9
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English
9
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Bushman, Robert M.
2
Landsman, Wayne R.
2
Chan, K. Hung
1
Chen, Zhanliao
1
Efendi, Jap
1
Frost, Geoffrey R.
1
Han, Yadong
1
Lev, Baruch
1
Lindsell, David
1
Luo, Vivian Wei
1
Lymer, Andrew
1
Mo, Phyllis L. L.
1
Park, Jin Dong
1
Parker, Lee David
1
Subramaniam, Chandra
1
Troshani, Indrit
1
Walker, R. G.
1
Yuan, Rongli
1
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Abacus : a journal of accounting, finance and business studies
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
22
Accounting horizons : a quarterly publication of the American Accounting Association
10
International journal of accounting information systems
10
Auditing : a journal of practice & theory
9
Journal of emerging technologies in Accounting
8
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
8
New dimensions of business reporting and XBRL
8
The accounting review : a publication of the American Accounting Association
8
The journal of corporate accounting & finance
7
Advances in accounting : a research annual
6
Journal of business finance & accounting : JBFA
6
Accounting research journal
5
Journal of accounting and public policy
5
Journal of accounting research
5
IRZ : Zeitschrift für internationale Rechnungslegung
4
Journal of accounting & economics
4
Review of quantitative finance and accounting
4
Social and environmental accountability journal : journal of the Centre for Social and Environmental Accounting Research (CSEAR)
4
The British accounting review : the journal of the British Accounting Association
4
Cogent business & management
3
Corporate governance : international journal of business in society
3
Corporate ownership & control : international scientific journal
3
European financial and accounting journal : EFAJ
3
International journal of accounting and information management
3
International journal of auditing : IJA
3
International journal of e-business research : an official publication of the Information Resources Management Association
3
Journal of Asian finance, economics and business : JAFEB
3
Journal of accounting, auditing & finance : JAAF
3
Journal of applied accounting research
3
Journal of management & governance
3
Managerial auditing journal
3
Pacific accounting review
3
Research in accounting regulation
3
The journal of applied business research
3
Accounting and finance
2
Accounting and taxation review : A&TR
2
African journal of accounting, auditing and finance : AJAAF
2
Afro-Asian Journal of Finance and Accounting : AAJFA
2
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ECONIS (ZBW)
9
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1
Multiple large shareholders and financial reporting quality : evidence from China
Yuan, Rongli
;
Han, Yadong
;
Chen, Zhanliao
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
1
,
pp. 197-229
Persistent link: https://www.econbiz.de/10014307376
Saved in:
2
The deteriorating usefulness of financial report information and how to reverse it
Lev, Baruch
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
5
,
pp. 465-493
Persistent link: https://www.econbiz.de/10011892968
Saved in:
3
Determinants and implications of long audit reporting lags : evidence from China
Chan, K. Hung
;
Luo, Vivian Wei
;
Mo, Phyllis L. L.
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
2
,
pp. 145-166
Persistent link: https://www.econbiz.de/10011558678
Saved in:
4
Does the XBRL reporting format provide incremental information value? : a study using XBRL disclosures during the voluntary filing program
Efendi, Jap
;
Park, Jin Dong
;
Subramaniam, Chandra
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
2
,
pp. 259-285
Persistent link: https://www.econbiz.de/10011593246
Saved in:
5
Institutionalising XBRL for financial reporting : resorting to regulation
Troshani, Indrit
;
Parker, Lee David
;
Lymer, Andrew
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
2
,
pp. 196-228
Persistent link: https://www.econbiz.de/10011378726
Saved in:
6
The pros and cons of regulating corporate reporting : a critical review of the arguments
Bushman, Robert M.
;
Landsman, Wayne R.
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 259-273
Persistent link: https://www.econbiz.de/10003992974
Saved in:
7
Discussion of "The pros and cons of regulating corporate reporting: a critical review of the arguments"
Lindsell, David
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 275-277
Persistent link: https://www.econbiz.de/10003992978
Saved in:
8
Reporting entity concept : a case study of the failure of principles-based regulation
Walker, R. G.
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
1
,
pp. 49-75
Persistent link: https://www.econbiz.de/10003537524
Saved in:
9
The introduction of mandatory environmental reporting guidelines : Australian evidence
Frost, Geoffrey R.
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
2
,
pp. 190-216
Persistent link: https://www.econbiz.de/10003537537
Saved in:
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