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Accounting policy
IFRS
10,705
Deutschland
2,558
Germany
2,292
Accounting standards
1,816
Bilanzierungsgrundsätze
1,812
Rechnungswesen
1,652
Accounting
1,647
Fair value accounting
1,595
Jahresabschluss
1,572
Fair-Value-Bilanzierung
1,557
International Financial Reporting Standards
1,556
Financial statement
1,454
Welt
1,211
World
1,204
Bilanzrecht
1,199
Accounting law
1,160
Bilanzierung
1,100
Balancing accounts
1,089
Rechnungslegung
948
USA
920
United States
881
Bilanzielle Bewertung
873
Accounting valuation
868
Bilanzpolitik
823
Konzernabschluss
745
International Accounting Standards
719
EU-Staaten
717
EU countries
716
Consolidated financial statements
669
Unternehmenspublizität
619
Corporate disclosure
618
Goodwill
466
Bilanz
444
Wirtschaftsprüfung
438
Geschäftswert
434
Bank
431
Financial audit
431
SME
410
KMU
406
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537
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31
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9
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5
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4
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English
626
German
165
Polish
1
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Zülch, Henning
17
Kirsch, Hanno
10
Müller, Stefan
10
Moehrle, Stephen R.
9
Iatridis, George
7
Küting, Karlheinz
7
Nobes, Christopher
7
Salewski, Marcus
7
Campa, Domenico
6
Walker, Martin
6
André, Paul
5
Filip, Andrei
5
Tarca, Ann
5
Abaoub, Ezzeddine
4
Bieg, Hartmut
4
Cameran, Mara
4
Capkun, Vedran
4
Collins, Daniel W.
4
Houqe, Muhammad Nurul
4
Jeanjean, Thomas
4
Kaserer, Christoph
4
Kußmaul, Heinz
4
Leuz, Christian
4
Lourenço, Isabel
4
Meckfessel, Michele
4
Narayan, Francis B.
4
Nouri, Yosr
4
Ozili, Peterson K
4
Paugam, Luc
4
Quagli, Alberto
4
Rahman, Asheq
4
Reynolds-Moehrle, Jennifer A.
4
Reynolds-Moehrle, Jennifer Ann
4
Rogler, Silvia
4
Shan, Yaowen
4
Spathis, Charalambos T.
4
Van Zijl, Tony
4
Weber, Claus-Peter
4
Zhang, Jing
4
Ballwieser, Wolfgang
3
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Asian Development Bank
5
Helmut-Schmidt-Universität
3
Deutsches Institut für Corporate Finance
2
Deutscher Taschenbuch-Verlag <München>
1
Erich-Schmidt-Verlag
1
International Association for the Study of Insurance Economics
1
International Conference on Insurance Accountancy <2003, London>
1
Ludwig-Maximilians-Universität München
1
Springer Fachmedien Wiesbaden
1
Technische Universität Bergakademie Freiberg
1
The Wharton Financial Institutions Center
1
Universität des Saarlandes
1
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The international journal of accounting : TIJA
21
The accounting review : a publication of the American Accounting Association
14
Advances in accounting : a research annual
13
Journal of international accounting auditing & taxation
13
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
12
Journal of accounting & economics
10
Journal of accounting & management information systems : JAMIS
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
Accounting in Europe
8
Cogent business & management
8
International journal of accounting and information management
8
Journal of international accounting research
8
Research in accounting regulation
8
The journal of applied business research
8
Der Betrieb
7
European accounting review
7
International journal of accounting, auditing and performance evaluation : IJAAPE
7
Journal of applied accounting research
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Arbeitspapier / HHL, Leipzig Graduate School of Management
6
Emerging markets review
6
IRZ : Zeitschrift für internationale Rechnungslegung
6
International review of financial analysis
6
Research in international business and finance
6
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
5
Corporate finance / Biz
5
Review of accounting studies
5
Review of quantitative finance and accounting
5
Asian review of accounting
4
Australian accounting review
4
Betriebs-Berater : BB
4
Finanzwirtschaft, Unternehmensbewertung & Revisionswesen
4
International journal of critical accounting : IJCA
4
International journal of economics and finance
4
Journal of accounting and public policy
4
Journal of accounting in emerging economies : JAEE
4
Lehr- und Handbücher der Betriebswirtschaftslehre
4
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
4
Springer eBook Collection
4
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ECONIS (ZBW)
791
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1
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791
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1
Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu
;
Mao, Connie X.
;
Upadhyay, Arun D.
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
Saved in:
2
The market pricing of other-than-temporary impairments
Badertscher, Brad A.
;
Burks, Jeffrey J.
;
Easton, Peter D.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 811-838
Persistent link: https://www.econbiz.de/10010408026
Saved in:
3
Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian
;
Causholli, Monika
;
Myers, Linda A.
- In:
Journal of accounting, auditing & finance : JAAF
35
(
2020
)
2
,
pp. 318-348
Persistent link: https://www.econbiz.de/10012170116
Saved in:
4
Fair value accounting and management opportunism on earnings management in banking sector : first evidence
Tutino, Marco
;
Pompili, Marco
- In:
Corporate ownership & control : international …
15
(
2017/2018
)
2
,
pp. 59-69
Persistent link: https://www.econbiz.de/10011992959
Saved in:
5
Bilanzpolitik und Bilanzanalyse
Hayn, Sven
;
Hold-Paetsch, Christiane
- In:
Corporate Governance und Interne Revision : Handbuch …
,
(pp. 267-281)
.
2008
Persistent link: https://www.econbiz.de/10003636637
Saved in:
6
Weiterentwicklung der simultanen internationalen Rechnungslegungspolitik
Freidank, Carl-Christian
;
Reibis, Christian
- In:
Corporate Governance und Interne Revision : Handbuch …
,
(pp. 283-304)
.
2008
Persistent link: https://www.econbiz.de/10003636648
Saved in:
7
Fair value accounting with FAS-159 : potential impact on earnings
Schneider, Douglas K.
;
McCarthy, Mark G.
;
O'Reilly, …
- In:
Commercial lending review
23
(
2008
)
4
,
pp. 8-14
Persistent link: https://www.econbiz.de/10003765598
Saved in:
8
Mark-To-Market-Bewertung
Kümpel, Thomas
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
37
(
2008
)
12
,
pp. 1641
Persistent link: https://www.econbiz.de/10003790921
Saved in:
9
Impairment Test nach IAS 36 : Grundlagen, Durchführung, abschlusspolitisches Potenzial
Reinke, Jens
-
2010
Persistent link: https://www.econbiz.de/10003881459
Saved in:
10
Bilanzierung von Sicherungsbeziehungen nach IAS 39 bei Industrieunternehmen : eine empirische Analyse der Entscheidungsnützlichkeit aus Sicht der Eigenkapitalgeber
Veth, Christian
-
2006
Persistent link: https://www.econbiz.de/10003589211
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