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subject:"Unternehmenspublizität"
~source:"econis"
~subject:"Bilanzierung"
~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
Accounting standards
1,886
Bilanzierungsgrundsätze
1,886
IFRS
1,034
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
144
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
Generally Accepted Accounting Principles
86
EU countries
82
EU-Staaten
82
Financial audit
80
Wirtschaftsprüfung
80
Rechnungslegung
78
Großbritannien
75
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Undetermined
68
Free
23
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Article
213
Book / Working Paper
100
Type of publication (narrower categories)
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Aufsatz in Zeitschrift
Graue Literatur
Thesis
Working Paper
Article in journal
214
Hochschulschrift
85
Aufsatz im Buch
35
Book section
35
Lehrbuch
34
Textbook
32
Non-commercial literature
27
Arbeitspapier
17
Bibliografie enthalten
11
Bibliography included
11
Aufsatzsammlung
10
Case study
9
Fallstudie
9
Collection of articles of several authors
8
Sammelwerk
8
Conference paper
6
Glossar enthalten
6
Glossary included
6
Handbook
6
Handbuch
6
Konferenzbeitrag
6
Reprint
5
Mehrbändiges Werk
4
Multi-volume publication
4
Amtsdruckschrift
2
Aufgabensammlung
2
Bibliografie
2
Government document
2
Abkürzungsverzeichnis
1
Collection of articles written by one author
1
Conference proceedings
1
Einführung
1
Guidebook
1
Konferenzschrift
1
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1
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1
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German
176
English
137
French
1
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All
Kümpel, Thomas
5
Küting, Karlheinz
5
Glaum, Martin
4
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
Wüstemann, Jens
3
Barckow, Andreas
2
Bauman, Mark P.
2
Benecke, Birka
2
Brüggemann, Benedikt
2
Bushman, Robert M.
2
Böckem, Hanne
2
Christensen, Theodore E.
2
De Beelde, Ignace
2
Duhr, Andreas
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
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
6
Journal of accounting & economics
6
Journal of accounting and public policy
6
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
5
Europäische Hochschulschriften / 5
5
Gabler Edition Wissenschaft
5
Journal of business economics : JBE
5
Gabler-Edition Wissenschaft
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 business finance & accounting : JBFA
3
Journal of international financial management and accounting
3
Rechnungs- und Prüfungswesen
3
Research in accounting regulation
3
Review of accounting studies
3
Steuer, Wirtschaft und Recht : SWR
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 in Europe
2
Berichte aus der Betriebswirtschaft
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
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
2
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
2
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ECONIS (ZBW)
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1
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:
2
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
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
Saved in:
9
CEO pay components and aggressive non-GAAP earnings disclosure
Black, Dirk E.
;
Black, Ervin, L.
;
Christensen, Theodore E.
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
3
,
pp. 648-675
Persistent link: https://www.econbiz.de/10014294255
Saved in:
10
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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