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subject:"Bilanzierungsgrundsätze"
~isPartOf:"Betriebs-Berater : BB"
~isPartOf:"Contemporary accounting research : a journal of the Canadian Academic Accounting Association"
~isPartOf:"Review of accounting studies"
~subject:"Bilanz"
~subject:"Theorie"
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Bilanzierungsgrundsätze
Bilanz
Theorie
Accounting standards
82
USA
35
United States
35
Deutschland
31
Germany
31
IFRS
26
Accounting policy
20
Bilanzpolitik
20
Accounting law
13
Bilanzrecht
13
Financial statement
13
Jahresabschluss
13
Consolidated financial statements
11
Konzernabschluss
11
Accounting valuation
9
Balancing accounts
9
Bilanzielle Bewertung
9
Bilanzierung
9
Commercial law
6
Corporate disclosure
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Financial analysis
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Finanzanalyse
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Geschäftswert
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Accounting
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Credit rating
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Gewinn
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5
Aktienoption
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Earnings announcement
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Earnings management
4
Gewinnermittlung
4
Gewinnprognose
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82
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82
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1
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43
German
39
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Barth, Mary E.
3
Christensen, Theodore E.
3
Küting, Karlheinz
3
Wüstemann, Jens
3
Dyreng, Scott D.
2
Gow, Ian D.
2
Haller, Axel
2
Hanlon, Michelle Lee
2
Harth, Hans-Jörg
2
Johnston, Rick
2
Jorgensen, Bjorn N.
2
Kierzek, Sonja
2
Köhler, Annette G.
2
Lee, Yong Gyu
2
Marten, Kai-Uwe
2
Maydew, Edward L.
2
Merkley, Kenneth J.
2
Schildbach, Thomas
2
Taylor, Daniel J.
2
Tucker, Jennifer Wu
2
Venkataraman, Shankar
2
Alam, Pervaiz
1
Altamuro, Jennifer
1
Alvarez, Manuel
1
Batta, George
1
Bens, Daniel A.
1
Biberacher, Johannes
1
Bloomfield, Robert
1
Bradshaw, Mark T.
1
Bratten, Brian
1
Böcking, Hans-Joachim
1
Callen, Jeffrey L.
1
Capps, Greg
1
Causholli, Monika
1
Cazier, Richard
1
Chakravarthy, Jivas
1
Chen, Chih-ying
1
Chen, Ester
1
Chen, Lucy Huajing
1
Cheng, Qiang
1
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Betriebs-Berater : BB
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
Review of accounting studies
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
33
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
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
19
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
International journal of accounting, auditing and performance evaluation : IJAAPE
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)
82
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82
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1
Mandatory CSR and sustainability reporting : economic analysis and literature review
Christensen, Hans B.
;
Hail, Luzi
;
Leuz, Christian
- In:
Review of accounting studies
26
(
2021
)
3
,
pp. 1176-1248
Persistent link: https://www.econbiz.de/10012659674
Saved in:
2
Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung
;
Krishnan, Gopal
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
Saved in:
3
Ideological diversity in standard setting
Chakravarthy, Jivas
- In:
Review of accounting studies
24
(
2019
)
1
,
pp. 113-155
Persistent link: https://www.econbiz.de/10012006054
Saved in:
4
Financial reporting changes and the internal information environment : evidence from SFAS 142
Cheng, Qiang
;
Cho, Young Jun
;
Yang, Holly
- In:
Review of accounting studies
23
(
2018
)
1
,
pp. 347-383
Persistent link: https://www.econbiz.de/10011848301
Saved in:
5
The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren
;
O'Brien, Patricia C.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 644-676
Persistent link: https://www.econbiz.de/10011690181
Saved in:
6
The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
Saved in:
7
Corporate investment and changes in GAAP
Shroff, Nemit
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 1-63
Persistent link: https://www.econbiz.de/10011655597
Saved in:
8
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:
9
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:
10
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
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