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subject:"Bilanzierungsgrundsätze"
~isPartOf:"IRZ : Zeitschrift für internationale Rechnungslegung"
~isPartOf:"Research in accounting regulation"
~isPartOf:"Review of accounting studies"
~subject:"1994-2009"
~subject:"Fair-Value-Bilanzierung"
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Bilanzierungsgrundsätze
1994-2009
Fair-Value-Bilanzierung
Accounting standards
68
IFRS
29
Accounting policy
17
Bilanzpolitik
17
USA
15
United States
15
Accounting law
11
Bilanzrecht
11
Corporate disclosure
8
Unternehmenspublizität
8
Standardisierung
7
Standardization
7
Deutschland
6
Germany
6
Gewinn
6
Profit
6
Auskunftspflicht
5
Disclosure regulation
5
Financial audit
5
Wirtschaftsprüfung
5
Accounting
4
Accounting valuation
4
Bilanzielle Bewertung
4
Earnings management
4
Financial analysis
4
Geschäftswert
4
Goodwill
4
Rechnungswesen
4
Standard setting
4
Aktienoption
3
Ankündigungseffekt
3
Announcement effect
3
Asymmetric information
3
Asymmetrische Information
3
Bank
3
Berichtswesen
3
Fair value accounting
3
Finanzanalyse
3
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15
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1
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Article
68
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68
Aufsatz in Zeitschrift
68
Mehrbändiges Werk
2
Multi-volume publication
2
Conference paper
1
Konferenzbeitrag
1
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English
57
German
11
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All
Barth, Mary E.
3
Christensen, Theodore E.
3
McEnroe, John E.
3
Bauman, Mark P.
2
Campbell, Linda
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
Stevens, Kevin T.
2
Taylor, Daniel J.
2
Tucker, Jennifer Wu
2
Venkataraman, Shankar
2
Wulf, Inge
2
Alam, Pervaiz
1
Anantharaman, Divya
1
Ballwieser, Wolfgang
1
Benzel, Ute
1
Black, D. E.
1
Boylan, Robert
1
Bradshaw, Mark T.
1
Bratten, Brian
1
Braun, Gary P.
1
Callen, Jeffrey L.
1
Campos Cárdenas, Eliecer
1
Causholli, Monika
1
Cazier, Richard
1
Cereola, Sandra J.
1
Chakravarthy, Jivas
1
Chen, Chih-ying
1
Chen, Ester
1
Cheng, Qiang
1
Cho, Myojung
1
Cho, Young Jun
1
Christensen, Hans B.
1
Christensen, T. E.
1
Collins, Daniel W.
1
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IRZ : Zeitschrift für internationale Rechnungslegung
Research in accounting regulation
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 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
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)
68
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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
Policy implications of research on non-GAAP reporting
Black, D. E.
;
Christensen, T. E.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 1-7
Persistent link: https://www.econbiz.de/10011916334
Saved in:
6
The Financial Accounting Standards Board : profiles of seven leaders
Flesher, D. L.
;
Flesher, T. K.
;
Previts, G. J.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 38-48
Persistent link: https://www.econbiz.de/10011916355
Saved in:
7
Value relevance of customer-related intangible assets
Bauman, Mark P.
;
Shaw, Ken W.
- In:
Research in accounting regulation
30
(
2018
)
2
,
pp. 95-102
Persistent link: https://www.econbiz.de/10011947572
Saved in:
8
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:
9
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:
10
Enhanced disclosure of other comprehensive income and increased usefulness of net income : the implications of Accounting Standards Update 2011-05
Shi, Linna
;
Wang, Ping
;
Zhou, Nan
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 139-144
Persistent link: https://www.econbiz.de/10011811193
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