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Subject
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Accounting
IFRS
10,586
Deutschland
5,069
Germany
4,164
Bilanz
4,110
Bilanzierung
2,766
Balance sheet
2,542
Rechnungswesen
2,018
Balancing accounts
2,017
Jahresabschluss
2,002
Bilanzierungsgrundsätze
1,953
Accounting standards
1,901
Verbindlichkeiten
1,754
Corporate debt
1,719
Financial statement
1,709
Rückstellung
1,572
Bilanzpolitik
1,568
International Financial Reporting Standards
1,550
Bilanzrecht
1,519
Accounting policy
1,472
Welt
1,467
World
1,458
USA
1,373
Accounting law
1,347
Accrual
1,342
United States
1,311
Rechnungslegung
1,138
Theorie
1,059
Theory
1,046
Bilanzielle Bewertung
1,034
Accounting valuation
1,027
Fair value accounting
971
Fair-Value-Bilanzierung
969
EU-Staaten
918
EU countries
912
Konzernabschluss
863
Consolidated financial statements
768
International Accounting Standards
717
Kapitalstruktur
665
Unternehmenspublizität
665
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Undetermined
426
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381
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Article
1,015
Book / Working Paper
914
Journal
18
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5
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Article in journal
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124
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90
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78
Sammelwerk
78
Graue Literatur
67
Non-commercial literature
67
Aufsatzsammlung
27
Working Paper
26
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24
Bibliografie enthalten
20
Bibliography included
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Case study
18
Fallstudie
18
Handbook
17
Handbuch
17
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13
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11
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11
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10
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10
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10
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9
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8
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8
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8
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7
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7
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7
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English
1,497
German
417
Polish
24
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13
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4
Russian
4
Spanish
2
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1
Italian
1
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1
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1
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Nobes, Christopher
26
Weißenberger, Barbara E.
13
Leuz, Christian
12
Gray, Sidney J.
11
Haller, Axel
11
Parker, Robert H.
10
Weetman, Pauline
10
Hail, Luzi
9
Tsalavoutas, Ioannis
9
Bansbach, Florian
8
Coenenberg, Adolf Gerhard
8
Dornbach, Eike
8
Eisele, Wolfgang
8
Hachmeister, Dirk
8
Houqe, Noor
8
Petersen, Karl
8
Revsine, Lawrence
8
Wagenhofer, Alfred
8
Weygandt, Jerry J.
8
van Zijl, Tony
8
Atrill, Peter
7
Bischof, Jannis
7
Chand, Parmod
7
Collins, Daniel W.
7
Johnson, W. Bruce
7
Kieso, Donald E.
7
McLaney, Edward J.
7
Monem, Reza
7
Schultze, Wolfgang
7
Stadler, Christian
7
Sunder, Shyam
7
Wüstemann, Jens
7
Barker, Richard
6
Barth, Mary E.
6
Berkau, Carsten
6
Biondi, Yuri
6
Gabrusewicz, Wiktor
6
Glaum, Martin
6
McGee, Robert W.
6
Meek, Gary K.
6
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All
Springer Fachmedien Wiesbaden
13
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
8
KLS Accounting & Valuation GmbH
8
NWB Verlag
8
World Bank
7
Coopers & Lybrand Deloitte <London>
6
Verlag Franz Vahlen
6
UVK Verlagsgesellschaft mbH
5
Verlag Dr. Kovač
5
Linde Verlag
4
Erich-Schmidt-Verlag <Berlin>
3
Friedrich-Schiller-Universität Jena
3
International Accounting Standards Board
3
Westfälische Wilhelms-Universität Münster
3
Chartered Institute of Management Accountants
2
Committee on the Financial Aspects of Corporate Governance
2
Gottfried Wilhelm Leibniz Universität Hannover
2
Institute of Chartered Accountants in England and Wales
2
Institute of Chartered Accountants in England and Wales / Research Board
2
International Group of Controlling / Working Group Controller and IFRS
2
Nomos Verlagsgesellschaft
2
Universität Ulm
2
Universität des Saarlandes
2
Verlag C.H. Beck
2
Akademia Ekonomiczna w Krakowie
1
American Institute of Certified Public Accountants
1
Arthur Andersen and Co. <London>
1
Arthur Young Foundation
1
Bilanz-Verlag
1
Books on Demand GmbH <Norderstedt>
1
Centre on Transnational Corporations / Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting
1
Chartered Association of Certified Accountants
1
Deutscher Betriebswirtschafter-Tag <59, 2005, Frankfurt, Main>
1
Deutscher Gemeindeverlag GmbH
1
Deutscher Genossenschafts-Verlag eG
1
Deutschland / Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit
1
Deutschland / Umweltbundesamt
1
Dr. Hans-Markus Callsen-Bracker <Firma>
1
Duncker & Humblot
1
EconWPA
1
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
24
Issues in accounting education
24
SpringerLink / Bücher
22
Accounting in Europe
19
Journal of international accounting auditing & taxation
19
Advances in accounting : a research annual
18
Accounting horizons : a quarterly publication of the American Accounting Association
17
Journal of accounting & management information systems : JAMIS
17
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
14
Abacus : a journal of accounting, finance and business studies
13
Journal of international accounting research
13
The international journal of accounting : TIJA
13
Journal of accounting & economics
12
Lehrbuch
12
Accounting forum : advancing the interdisciplinary and global connection of accounting research
11
Betriebswirtschaftliche Forschung und Praxis : BFuP
11
Critical perspectives on accounting : an international journal for social and organizational accountability
11
Journal of accounting and public policy
11
Journal of accounting education
11
Accounting, Economics, and Law : AEL ; a convivium
10
International journal of critical accounting : IJCA
10
Journal of financial reporting & accounting : JFRA
10
Springer eBook Collection
10
Der Betrieb
9
International journal of economics and finance
9
International journal of economics and financial issues : IJEFI
9
Research
9
The accounting review : a publication of the American Accounting Association
9
Accounting research journal
8
European financial and accounting journal : EFAJ
8
Review of accounting studies
8
The British accounting review : the journal of the British Accounting Association
8
The journal of corporate accounting & finance
8
Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften
8
Accounting and business research
7
European accounting review
7
European financial reporting
7
European research studies
7
IRZ : Zeitschrift für internationale Rechnungslegung
7
Journal of accounting in emerging economies : JAEE
7
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Source
All
ECONIS (ZBW)
1,920
USB Cologne (EcoSocSci)
12
BASE
9
RePEc
8
EconStor
3
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1
Analyse einer Harmonisierung von
IFRS
4 und Solvency II : Bewertungsmethodik und Berichtspflichten im Kontext der Marktdisziplin
Breuer, Gereon
-
2016
Persistent link: https://www.econbiz.de/10011437741
Saved in:
2
A review on accounts manipulation via loan loss provisions to manage earnings and impact of
IFRS
Shala, Albulena
;
Ahmeti, Skender
;
Perri, Rezearta Sh.
- In:
EuroEconomica
36
(
2017
)
1
,
pp. 113-121
Persistent link: https://www.econbiz.de/10011667815
Saved in:
3
Influence of
IFRS
on earnings manipulation : evidence from the European Union
Miková, Tereza
- In:
Acta oeconomica Pragensia : vědecký časopis Vysoke …
22
(
2014
)
6
,
pp. 3-18
Persistent link: https://www.econbiz.de/10010503005
Saved in:
4
The effect of
IFRS
on earnings management in Brazilian non-financial public companies
Pelucio-Grecco, Marta Cristina
;
Geron, Cecília Moraes …
- In:
Emerging markets review
21
(
2014
),
pp. 42-66
Persistent link: https://www.econbiz.de/10011304338
Saved in:
5
Accounting manipulations and
IFRS
: evidence from French companies
Nouri, Yosr
;
Abaoub, Ezzeddine
- In:
International journal of economics and finance
6
(
2014
)
11
,
pp. 229-244
Persistent link: https://www.econbiz.de/10010438281
Saved in:
6
Do industry specialist auditors enhance accounting quality in the EU? : evidence from the pre-
IFRS
and mandatory post-
IFRS
periods
Lopez, Dennis M.
;
Schuldt, Michael A.
;
Vega, Jose G.
- In:
Asian review of accounting
30
(
2022
)
4
,
pp. 398-431
Persistent link: https://www.econbiz.de/10013455306
Saved in:
7
Comparative international accounting
Nobes, Christopher
(
contributor
); …
-
1985
-
2. ed
Persistent link: https://www.econbiz.de/10000691437
Saved in:
8
Comparative international accounting
Nobes, Christopher
(
contributor
); …
-
1998
-
5. ed.
Persistent link: https://www.econbiz.de/10000655282
Saved in:
9
Zeitwertbilanzierung in USA und nach IAS
Schildbach, Thomas
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
50
(
1998
)
5
,
pp. 580-592
Persistent link: https://www.econbiz.de/10001393253
Saved in:
10
Comparative international accounting
Nobes, Christopher
;
Parker, Robert H.
-
2016
-
13th edition
Persistent link: https://www.econbiz.de/10011413825
Saved in:
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