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subject:"Bilanzierungsgrundsätze"
~isPartOf:"IRZ : Zeitschrift für internationale Rechnungslegung"
~isPartOf:"International journal of accounting, auditing and performance evaluation : IJAAPE"
~subject:"EU-Staaten"
~subject:"Ertragsbesteuerung"
~subject:"Information value"
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Bilanzierungsgrundsätze
EU-Staaten
Ertragsbesteuerung
Information value
Accounting standards
25
IFRS
21
Deutschland
7
Germany
7
USA
5
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Comparison
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International Financial Reporting Standards
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Eiselt, Andreas
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Wulf, Inge
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1
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1
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1
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1
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1
Fiori, Giovanni
1
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1
Hsu, Yu-Lin
1
Knorr, Liesel
1
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1
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1
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1
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IRZ : Zeitschrift für internationale Rechnungslegung
International journal of accounting, auditing and performance evaluation : IJAAPE
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
39
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
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
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
SpringerLink / Bücher
19
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
The international journal of accounting : TIJA
17
Europäische Hochschulschriften / 5
16
Journal of business finance & accounting : JBFA
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
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
Journal of business & economics research
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
11
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
Gabler Edition Wissenschaft
11
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ECONIS (ZBW)
25
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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
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
Saved in:
6
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:
7
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:
8
Transforming disclosures in annual reports
Shields, Hugh
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
10
(
2015
)
5
,
pp. 173-174
Persistent link: https://www.econbiz.de/10010530078
Saved in:
9
What drives value relevance? : the visibility effect in the adoption of a new accounting standard
Fasan, Marco
;
Fiori, Giovanni
;
Tiscini, Riccardo
- In:
International journal of accounting, auditing and …
10
(
2014
)
4
,
pp. 430-446
Persistent link: https://www.econbiz.de/10011343861
Saved in:
10
Mandatory compliance by publicly listed companies in Malaysia
Akhtaruddin, M.
;
Hasnah Haron
- In:
International journal of accounting, auditing and …
8
(
2012
)
4
,
pp. 303-335
Persistent link: https://www.econbiz.de/10009674982
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