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subject:"Unternehmenspublizität"
~source:"econis"
~subject:"Bilanzierung"
~subject:"Generally Accepted Accounting Principles"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Graue Literatur"
~type_genre:"Thesis"
~type_genre:"Working Paper"
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Search: subject_exact:"Bilanzidentität"
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Unternehmenspublizität
Bilanzierung
Generally Accepted Accounting Principles
Accounting standards
1,890
Bilanzierungsgrundsätze
1,890
IFRS
1,035
USA
580
United States
578
Deutschland
438
Germany
433
Bilanzrecht
311
Accounting law
309
Jahresabschluss
253
Financial statement
244
Accounting
228
Rechnungswesen
223
Accounting policy
210
Bilanzpolitik
210
Balancing accounts
172
Welt
163
World
163
Corporate disclosure
146
Accounting valuation
128
Bilanzielle Bewertung
128
Konzernabschluss
109
Consolidated financial statements
108
Gewinn
101
Profit
100
Theorie
98
Theory
98
Comparison
95
Vergleich
95
Standardisierung
91
Standardization
91
EU countries
82
EU-Staaten
82
Financial audit
81
Wirtschaftsprüfung
81
Rechnungslegung
78
Großbritannien
75
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Undetermined
69
Free
27
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Article
217
Book / Working Paper
146
Type of publication (narrower categories)
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Aufsatz in Zeitschrift
Graue Literatur
Thesis
Working Paper
Article in journal
218
Hochschulschrift
132
Lehrbuch
57
Textbook
51
Aufsatz im Buch
35
Book section
35
Non-commercial literature
30
Bibliografie enthalten
21
Bibliography included
21
Arbeitspapier
17
Case study
17
Fallstudie
17
Aufsatzsammlung
11
Collection of articles of several authors
8
Handbook
8
Handbuch
8
Sammelwerk
8
Conference paper
7
Konferenzbeitrag
7
Glossar enthalten
6
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6
Reprint
5
Mehrbändiges Werk
4
Multi-volume publication
4
Amtsdruckschrift
2
Aufgabensammlung
2
Bibliografie
2
Fallstudiensammlung
2
Government document
2
Abkürzungsverzeichnis
1
Collection of articles written by one author
1
Conference proceedings
1
Einführung
1
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1
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1
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1
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German
222
English
141
French
1
Author
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Kümpel, Thomas
5
Küting, Karlheinz
5
Glaum, Martin
4
Wüstemann, Jens
4
Christensen, Theodore E.
3
Duhr, Andreas
3
Ettredge, Michael L.
3
Isidro, Helena
3
Kierzek, Sonja
3
Leuz, Christian
3
Pilhofer, Jochen
3
Schildbach, Thomas
3
Tarca, Ann
3
Wee, Marvin
3
Barckow, Andreas
2
Bauman, Mark P.
2
Benecke, Birka
2
Brüggemann, Benedikt
2
Bushman, Robert M.
2
Böckem, Hanne
2
De Beelde, Ignace
2
El-Gazzar, Samir
2
Fischer, Thomas M.
2
Gebhardt, Günther
2
Gee, Kurt H.
2
Haller, Axel
2
Harth, Hans-Jörg
2
Hasan, Iftekhar
2
Henkel, Knut
2
Hess, Dieter
2
Hitz, Jörg-Markus
2
Hommel, Michael
2
Jiang, Xu
2
Kühnberger, Manfred
2
Landsman, Wayne R.
2
Leinen, Markus
2
Litan, Robert E.
2
Lont, David H.
2
Lühn, Michael
2
Malone, Lance
2
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USA / Government Accountability Office
2
Deloitte, Haskins and Sells <New York, NY>
1
Inter-American Development Bank / Sustainable Development Department
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
29
WPg : Kompetenz schafft Vertrauen
16
Der Betrieb
14
Betriebs-Berater : BB
12
The accounting review : a publication of the American Accounting Association
10
Europäische Hochschulschriften / 5
8
Gabler Edition Wissenschaft
7
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
6
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
6
Journal of accounting & economics
6
Journal of accounting and public policy
6
Gabler-Edition Wissenschaft
5
Journal of business economics : JBE
5
Rechnungs- und Prüfungswesen
5
Berichte aus der Betriebswirtschaft
4
Journal of business finance & accounting : JBFA
4
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
4
Steuer, Wirtschaft und Recht : SWR
4
The international journal of accounting : TIJA
4
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
Business horizons
3
Issues in accounting education
3
Journal of accounting research
3
Journal of accounting, auditing & finance
3
Journal of international financial management and accounting
3
Research in accounting regulation
3
Review of accounting studies
3
Abacus : a journal of accounting, finance and business studies
2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
Accounting in Europe
2
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
2
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
2
Die Betriebswirtschaft : DBW
2
European financial and accounting journal : EFAJ
2
Finanzierung, Leasing, Factoring : FLF
2
Gabler Edition Wissenschaft / Hallesche Schriften zur Betriebswirtschaft
2
Gabler-Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
2
IRZ : Zeitschrift für internationale Rechnungslegung
2
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ECONIS (ZBW)
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1
The joint effects of litigation risk and regulation on non-GAAP reporting
Cazier, Richard A.
;
Christensen, Theodore E.
;
Merkley, …
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
3/4
,
pp. 783-818
Persistent link: https://www.econbiz.de/10014541708
Saved in:
2
Cross-country diversity and non-IFRS financial performance measures
Clinch, Greg
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
Saved in:
3
Has global financial reporting comparability improved?
Conaway, Jenelle K.
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
4
,
pp. 2825-2860
Persistent link: https://www.econbiz.de/10013464965
Saved in:
4
Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos
;
Huang, Zeqiong
;
Hwang, Hyun
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
Saved in:
5
Offsetable derivatives and investor risk assessment
Neilson, Jed J.
;
Wang, K. Philip
;
Williams, Christopher D.
- In:
Management science : journal of the Institute for …
70
(
2024
)
5
,
pp. 2779-2798
Persistent link: https://www.econbiz.de/10014550931
Saved in:
6
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:
7
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
8
A roadmap for triggering the convergence of global ESG disclosure standards : lessons from the IFRS foundation and stakeholder engagement
Zaid, Mohammad A. A.
;
Issa, Ayman
- In:
Corporate governance : international journal of …
23
(
2023
)
7
,
pp. 1648-1669
Persistent link: https://www.econbiz.de/10014430942
Saved in:
9
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:
10
The effect of financial statement incomparability on investment decisions
Anderson, Spencer B.
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 1-20
Persistent link: https://www.econbiz.de/10014303094
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