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subject:"Bilanzierungsgrundsätze"
~subject:"Bilanz"
~subject:"Corporate governance"
~subject:"Theorie"
~type_genre:"Article in journal"
~type_genre:"Book section"
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Bilanzierungsgrundsätze
Bilanz
Corporate governance
Theorie
Accounting standards
1,801
IFRS
1,022
USA
520
United States
520
Deutschland
356
Germany
356
Accounting law
287
Bilanzrecht
287
Accounting
246
Rechnungswesen
240
Financial statement
219
Jahresabschluss
218
Accounting policy
180
Bilanzpolitik
180
Welt
150
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150
Corporate disclosure
130
Unternehmenspublizität
130
Balancing accounts
123
Bilanzierung
123
Accounting valuation
104
Bilanzielle Bewertung
104
Consolidated financial statements
103
Konzernabschluss
103
Standardisierung
95
Standardization
95
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90
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90
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88
EU-Staaten
88
Comparison
87
Vergleich
87
Financial audit
83
Wirtschaftsprüfung
83
Großbritannien
70
United Kingdom
70
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67
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426
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85
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Article
1,793
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8
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Aufsatz in Zeitschrift
1,467
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334
Hochschulschrift
279
Thesis
236
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219
Non-commercial literature
219
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162
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147
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131
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English
1,240
German
548
French
11
Italian
1
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1
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Küting, Karlheinz
15
Christensen, Theodore E.
13
Holzmann, Oscar J.
13
Schildbach, Thomas
12
Ballwieser, Wolfgang
11
Harris, Peter
11
Haller, Axel
10
Sellhorn, Thorsten
10
Baetge, Jörg
9
Nobes, Christopher
9
Pellens, Bernhard
9
Tarca, Ann
9
Wagenhofer, Alfred
9
Wüstemann, Jens
9
Dobler, Michael
8
Ernstberger, Jürgen
8
Lüdenbach, Norbert
8
Meyer, Conrad
8
Ramanna, Karthik
8
Böcking, Hans-Joachim
7
Glaum, Martin
7
Henry, Elaine
7
Kümpel, Thomas
7
Moxter, Adolf
7
Schipper, Katherine
7
Weber, Claus-Peter
7
Barth, Mary E.
6
McEnroe, John E.
6
Munter, Paul
6
Zimmermann, Jochen
6
Alexander, David
5
Bloomfield, Robert
5
Brown, Philip
5
Daske, Holger
5
Helbling, Carl
5
Iatridis, George
5
Isidro, Helena
5
Kierzek, Sonja
5
Kirsch, Hanno
5
Kuhner, Christoph
5
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
46
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
Journal of accounting & economics
33
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
The journal of corporate accounting & finance
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
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 international accounting auditing & taxation
18
European accounting review
17
Journal of accounting research
17
Journal of business finance & accounting : JBFA
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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
The international journal of accounting : TIJA
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
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
International business and economics research journal
11
Journal of accounting, auditing & finance
11
Review of accounting & finance
11
Routledge handbook of accounting in Asia
10
US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht
10
Accounting theory ; Vol. 2
9
International journal of accounting and information management
9
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ECONIS (ZBW)
1,801
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51
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51
Harmonized accounting standards and investment beauty contests
Jiang, Xu
;
Tang, Chao
;
Zhang, Gaoqing
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
Saved in:
52
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
Saved in:
53
Filling in the GAAPs in individual analysts' street earnings forecasts
Bratten, Brian
;
Larocque, Stephannie
;
Yohn, Teri Lombardi
- In:
Management science : journal of the Institute for …
69
(
2023
)
8
,
pp. 4790-4809
Persistent link: https://www.econbiz.de/10014339457
Saved in:
54
Disclosure versus recognition : the value relevance of pensions
Larcher, Luca
- In:
Journal of pension economics and finance : JPEF
22
(
2023
)
1
,
pp. 132-159
Persistent link: https://www.econbiz.de/10013469677
Saved in:
55
Evolution in value relevance of accounting information
Barth, Mary E.
;
Li, Ken
;
McClure, Charles
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014234190
Saved in:
56
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:
57
The effect of the rules- versus principles-based accounting standards on opinion shopping
Chung, Heesun
;
Kim, Yewon
- In:
Managerial auditing journal
38
(
2023
)
3
,
pp. 264-287
Persistent link: https://www.econbiz.de/10014228829
Saved in:
58
Day one effect of first implementation of IFRS 9 in Indonesian banking
Mita, Aria Farah
;
Rahmah, Nur Aulia
- In:
International journal of trade and global markets
17
(
2023
)
3/4
,
pp. 348-354
Persistent link: https://www.econbiz.de/10014313099
Saved in:
59
Digitizing international financial reports with iXBRL and the IFRS taxonomy : the case of the European Union, U.S., and SAP SE
Holtzblatt, Mark A.
;
Brands, Kristine M.
- In:
Issues in accounting education
38
(
2023
)
2
,
pp. 125-153
Persistent link: https://www.econbiz.de/10014313974
Saved in:
60
Adoption of International Financial Reporting Standards and its effect on quality of financial reporting : a bibliometric study
Kumari, Reena
;
Naresh G.
- In:
International journal of managerial and financial …
15
(
2023
)
3
,
pp. 255-281
Persistent link: https://www.econbiz.de/10014315610
Saved in:
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