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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"International journal of accounting, auditing and performance evaluation : IJAAPE"
~subject:"Bilanzierungsgrundsätze"
~subject:"Germany"
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Search: subject_exact:"Bilanzidentität"
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Bilanzierungsgrundsätze
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Accounting standards
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IFRS
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Ernstberger, Jürgen
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Akhtaruddin, M.
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Abacus : a journal of accounting, finance and business studies
Advances in accounting : a research annual
International journal of accounting, auditing and performance evaluation : IJAAPE
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
Review of accounting studies
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
The IASB: the standards and their widespread adoption
21
Accounting in Europe
20
SpringerLink / Bücher
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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
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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Global edition
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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Journal of business finance & accounting : JBFA
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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International journal of critical accounting : IJCA
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Journal of business economics : JBE
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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IRZ : Zeitschrift für internationale Rechnungslegung
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Journal of business & economics research
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
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
Gabler Edition Wissenschaft
11
International business and economics research journal
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ECONIS (ZBW)
55
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1
Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? : fieldwork case-study vignettes for Taiwan
Hsu, Yu-Lin
;
Reid, Gavin C.
- In:
International journal of accounting, auditing and …
19
(
2023
)
2
,
pp. 161-184
Persistent link: https://www.econbiz.de/10014335295
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2
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
3
The relevance of GAAP vs. non-GAAP net assets to creditors : an examination of the credit default swap market
Brasel, Kelsey R.
;
Hill, Mary S.
;
Taylor, Gary K.
- In:
Advances in accounting : a research annual
56
(
2022
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013365536
Saved in:
4
Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards
Minif, Yosra
;
Tahari, Marwa
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013365561
Saved in:
5
Concepts-based accounting standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
6
Accounting for inventory costs and real earnings management behavior
Galdi, Fernando Caio
;
Johnson, E. Scott
- In:
Advances in accounting : a research annual
53
(
2021
),
pp. 1-9
Persistent link: https://www.econbiz.de/10013477322
Saved in:
7
The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Shiah-Hou, Shin-Rong
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013443976
Saved in:
8
The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Chen, Anthony
;
Gong, James Jianxin
;
Lu, Richard Hung-Yuan
- In:
Advances in accounting : a research annual
49
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
Saved in:
9
Do IFRS-based and U.S. GAAP-based ratios render equivalent information?
Zeller, Thomas L.
;
Kostolansky, John
;
Bozoudis, Michail
- In:
International journal of accounting, auditing and …
16
(
2020
)
2/3
,
pp. 109-129
Persistent link: https://www.econbiz.de/10012504741
Saved in:
10
An empirical evaluation of financial reporting quality of the Indian GAAP and Indian accounting standards
Almaqtari, Faozi A.
;
Farhan, Najib H.
;
Al-Homaidi, Eissa A.
- In:
International journal of accounting, auditing and …
16
(
2020
)
2/3
,
pp. 200-229
Persistent link: https://www.econbiz.de/10012504760
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