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subject:"Bilanzierungsgrundsätze"
~isPartOf:"IRZ : Zeitschrift für internationale Rechnungslegung"
~isPartOf:"Journal of accounting and public policy"
~isPartOf:"Review of accounting studies"
~subject:"1994-2009"
~subject:"Fair-Value-Bilanzierung"
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Bilanzierungsgrundsätze
1994-2009
Fair-Value-Bilanzierung
Accounting standards
79
IFRS
30
USA
29
United States
29
Accounting policy
18
Bilanzpolitik
18
Corporate disclosure
11
Unternehmenspublizität
11
Deutschland
8
Germany
8
Accounting
7
Rechnungswesen
7
Accounting law
6
Bilanzrecht
6
Comparison
6
Vergleich
6
Fair value accounting
5
Financial audit
5
Gewinn
5
Information value
5
Informationswert
5
Profit
5
Standardisierung
5
Standardization
5
Wirtschaftsprüfung
5
Cash Flow
4
Cash flow
4
Earnings announcement
4
Earnings management
4
Financial analysis
4
Financial statement
4
Finanzanalyse
4
Forecast
4
Geschäftswert
4
Gewinnermittlung
4
Gewinnprognose
4
Goodwill
4
Jahresabschluss
4
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Undetermined
23
Free
1
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Article
79
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Article in journal
79
Aufsatz in Zeitschrift
79
Mehrbändiges Werk
2
Multi-volume publication
2
Collection of articles of several authors
1
Conference paper
1
Konferenzbeitrag
1
Sammelwerk
1
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Language
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English
68
German
11
Author
All
Barth, Mary E.
3
Christensen, Theodore E.
3
Cushing, Barry E.
2
Dyreng, Scott D.
2
Eiselt, Andreas
2
Gow, Ian D.
2
Hanlon, Michelle Lee
2
Maydew, Edward L.
2
Merkley, Kenneth J.
2
Schildbach, Thomas
2
Taylor, Daniel J.
2
Tucker, Jennifer Wu
2
Venkataraman, Shankar
2
Wulf, Inge
2
Zeff, Stephen A.
2
Adut, Davit
1
Akamah, Herita
1
Alam, Pervaiz
1
Atwood, T. J.
1
Ayres, Douglas R.
1
Ballwieser, Wolfgang
1
Bar-Niv, Ran
1
Barron, Orie E.
1
Benzel, Ute
1
Bradshaw, Mark T.
1
Bratten, Brian
1
Burger, Marcus
1
Calabrese, Thad
1
Callahan, Carolyn M.
1
Callen, Jeffrey L.
1
Causholli, Monika
1
Cazavan-Jeny, Anne
1
Cazier, Richard
1
Chakravarthy, Jivas
1
Chen, Chih-ying
1
Chen, Ester
1
Cheng, Qiang
1
Cheng, Shijun
1
Cho, Myojung
1
Cho, Young Jun
1
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Published in...
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IRZ : Zeitschrift für internationale Rechnungslegung
Journal of accounting and public policy
Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
39
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
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
21
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
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
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
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
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ECONIS (ZBW)
79
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79
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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
Stakeholder conflict and standard-setting foundation oversight
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Journal of accounting and public policy
42
(
2023
)
6
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014461631
Saved in:
3
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:
4
Disincentives to exchange customized local GAAP for IFRS
Akamah, Herita
;
Mason, Stephani
;
Shafron, Emily
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-23
Persistent link: https://www.econbiz.de/10013471526
Saved in:
5
The relative and incremental value relevance of goodwill before and after SFAS No. 142
Burger, Marcus
;
Wen, He
- In:
Journal of accounting and public policy
40
(
2021
)
6
,
pp. 1-21
Persistent link: https://www.econbiz.de/10013204806
Saved in:
6
Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments
Khumawala, Saleha B.
;
Ranasinghe, Tharindra
;
Yan, Claire J.
- In:
Journal of accounting and public policy
39
(
2020
)
5
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012420924
Saved in:
7
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:
8
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:
9
Accounting for government grants : standard-setting and accounting choice
Stadler, Christian
;
Nobes, Christopher
- In:
Journal of accounting and public policy
37
(
2018
)
2
,
pp. 113-129
Persistent link: https://www.econbiz.de/10011872535
Saved in:
10
Product market effects of IFRS adoption
Downes, Jimmy F.
;
Flagmeier, Vanessa
;
Godsell, David
- In:
Journal of accounting and public policy
37
(
2018
)
5
,
pp. 376-401
Persistent link: https://www.econbiz.de/10011957623
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