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subject:"Bilanzierungsgrundsätze"
~isPartOf:"Betriebs-Berater : BB"
~isPartOf:"Contemporary accounting research : a journal of the Canadian Academic Accounting Association"
~isPartOf:"International journal of accounting, auditing and performance evaluation : IJAAPE"
~subject:"Bilanz"
~subject:"Theorie"
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Bilanzierungsgrundsätze
Bilanz
Theorie
Accounting standards
66
USA
34
United States
34
Deutschland
32
Germany
32
IFRS
29
Financial statement
14
Jahresabschluss
14
Accounting law
11
Bilanzrecht
11
Consolidated financial statements
11
Konzernabschluss
11
Accounting valuation
9
Balancing accounts
9
Bilanzielle Bewertung
9
Bilanzierung
9
Accounting policy
6
Bilanzpolitik
6
Commercial law
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Handelsrecht
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Credit rating
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Geschäftswert
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Goodwill
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Kreditwürdigkeit
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International Financial Reporting Standards
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Welt
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World
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Abschreibung
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Accounting
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Comparison
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Corporate disclosure
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Current assets
3
Depreciation
3
Financial analysis
3
Financial audit
3
Finanzanalyse
3
Information value
3
Informationswert
3
Rechnungswesen
3
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66
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4
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4
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German
39
English
27
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Küting, Karlheinz
3
Wüstemann, Jens
3
Haller, Axel
2
Harth, Hans-Jörg
2
Johnston, Rick
2
Kierzek, Sonja
2
Köhler, Annette G.
2
Marten, Kai-Uwe
2
Schildbach, Thomas
2
Akhtaruddin, M.
1
Al-Homaidi, Eissa A.
1
Almaqtari, Faozi A.
1
Altamuro, Jennifer
1
Alvarez, Manuel
1
Arnedo, Laura
1
Batta, George
1
Bens, Daniel A.
1
Biberacher, Johannes
1
Bloomfield, Robert
1
Bozoudis, Michail
1
Böcking, Hans-Joachim
1
Capps, Greg
1
Chen, Lucy Huajing
1
Chu, Xiaoyan
1
Chue, Timothy K.
1
Crampton, Adrian
1
Deleker, Oliver
1
Dexheimer, Sigrid
1
Donelson, Dain C.
1
Duhr, Andreas
1
Eggemann, Gerd
1
Eierle, Brigitte
1
Eitzen, Bernd von
1
Ernstberger, Jürgen
1
Euler, Roland
1
Evans, Elisabeth
1
Fan, Qintao
1
Farhan, Najib H.
1
Fasan, Marco
1
Finsterer, Hans
1
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Betriebs-Berater : BB
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
International journal of accounting, auditing and performance evaluation : IJAAPE
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Journal of accounting and public policy
38
Journal of accounting & economics
34
The accounting review : a publication of the American Accounting Association
32
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Review of accounting studies
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Advances in accounting : a research annual
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
SpringerLink / Bücher
22
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
Accounting in Europe
20
Issues in accounting education
18
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
Europäische Hochschulschriften / 5
17
The international journal of accounting : TIJA
17
Journal of business finance & accounting : JBFA
16
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
International journal of critical accounting : IJCA
14
Journal of business economics : JBE
14
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
13
IRZ : Zeitschrift für internationale Rechnungslegung
13
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
12
Gabler Edition Wissenschaft
12
Journal of business & economics research
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
Critical perspectives on accounting : an international journal for social and organizational accountability
11
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
11
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ECONIS (ZBW)
66
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1
Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? : fieldwork case-study vignettes for Taiwan
Hsu, Yu-Lin
;
Reid, Gavin C.
- In:
International journal of accounting, auditing and …
19
(
2023
)
2
,
pp. 161-184
Persistent link: https://www.econbiz.de/10014335295
Saved in:
2
Do IFRS-based and U.S. GAAP-based ratios render equivalent information?
Zeller, Thomas L.
;
Kostolansky, John
;
Bozoudis, Michail
- In:
International journal of accounting, auditing and …
16
(
2020
)
2/3
,
pp. 109-129
Persistent link: https://www.econbiz.de/10012504741
Saved in:
3
An empirical evaluation of financial reporting quality of the Indian GAAP and Indian accounting standards
Almaqtari, Faozi A.
;
Farhan, Najib H.
;
Al-Homaidi, Eissa A.
- In:
International journal of accounting, auditing and …
16
(
2020
)
2/3
,
pp. 200-229
Persistent link: https://www.econbiz.de/10012504760
Saved in:
4
Convergence to IFRS : a comparative analysis of accounting standards in India
Tawiah, Vincent Konadu
- In:
International journal of accounting, auditing and …
16
(
2020
)
2/3
,
pp. 249-270
Persistent link: https://www.econbiz.de/10012504815
Saved in:
5
Example-based reasoning and fact-weighting guidance in accounting standards
Capps, Greg
;
Koonce, Lisa
;
White, Brian J.
- In:
Contemporary accounting research : a journal of the …
34
(
2017
)
1
,
pp. 582-600
Persistent link: https://www.econbiz.de/10011773822
Saved in:
6
Financial statement quality and debt contracting : evidence from a survey of commercial lenders
Donelson, Dain C.
;
Jennings, Ross
;
McInnis, John
- In:
Contemporary accounting research : a journal of the …
34
(
2017
)
4
,
pp. 2051-2093
Persistent link: https://www.econbiz.de/10011800293
Saved in:
7
Credit rating agency and equity analysts' adjustments to GAAP earnings
Batta, George
;
Muslu, Volkan
- In:
Contemporary accounting research : a journal of the …
34
(
2017
)
2
,
pp. 783-817
Persistent link: https://www.econbiz.de/10011739246
Saved in:
8
The interpretation differences of verbal probability expressions in principles-based accounting standards : evidence from China
Tang, Fengchun
;
Yang, Ling
- In:
International journal of accounting, auditing and …
12
(
2016
)
3
,
pp. 287-312
Persistent link: https://www.econbiz.de/10011644098
Saved in:
9
On the credibility of intersegment revenues and the persistence of segment earnings
Kuang, Yingxu
;
Chu, Xiaoyan
;
Zhang, Yu
- In:
International journal of accounting, auditing and …
12
(
2016
)
4
,
pp. 333-359
Persistent link: https://www.econbiz.de/10011644224
Saved in:
10
Information content of IFRS versus domestic accounting standards : evidence from mandatory IFRS adoption in Israel
Markelevich, Ariel
;
Shaw, Lewis
;
Weihs, Hagit
- In:
International journal of accounting, auditing and …
12
(
2016
)
2
,
pp. 167-211
Persistent link: https://www.econbiz.de/10011586385
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