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~subject:"Accounting policy"
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Accounting policy
Bilanzierungsgrundsätze
3,364
Accounting standards
3,184
IFRS
1,779
Abschreibung
1,127
Deutschland
1,069
USA
968
United States
932
Germany
893
Depreciation
813
Bilanzrecht
537
Jahresabschluss
531
Accounting law
514
Financial statement
502
Rechnungswesen
480
Theorie
462
Theory
457
Accounting
444
Welt
377
World
377
Bilanzielle Bewertung
336
Accounting valuation
334
Bilanzierung
305
Bilanzpolitik
293
Balancing accounts
292
Rechnungslegung
223
Corporate disclosure
205
Unternehmenspublizität
205
Konzernabschluss
196
Vergleich
196
Comparison
195
Consolidated financial statements
189
Bilanz
177
International Financial Reporting Standards
169
Großbritannien
166
Generally Accepted Accounting Principles
165
Standardisierung
154
Standardization
153
United Kingdom
146
EU countries
139
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26
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21
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21
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English
233
German
59
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Enomoto, Masahiro
9
Yamaguchi, Tomoyasu
9
Christensen, Theodore E.
6
Küting, Karlheinz
5
Zülch, Henning
5
Isidro, Helena
4
Kimura, Fumihiko
4
Siggelkow, Lena
4
Weber, Claus-Peter
4
Ballwieser, Wolfgang
3
Barth, Mary E.
3
Dobler, Michael
3
Godfrey, Jayne M.
3
Jorgensen, Bjorn N.
3
Marques, Ana
3
McEnroe, John E.
3
Merkley, Kenneth J.
3
Preißler, Gerald
3
Venkataraman, Shankar
3
Worret, Daniel
3
Aubert, François
2
Baetge, Jörg
2
Black, Dirk E.
2
Black, Ervin L.
2
Boecker, Corinna
2
Bradbury, Michael E.
2
Böcking, Hans-Joachim
2
Detert, Karsten
2
Diamant, Olga
2
Dyreng, Scott D.
2
Eichenlaub, Raphael
2
El-Gazzar, Samir
2
Evans, Mark E.
2
Gow, Ian D.
2
Gros, Marius
2
Grudnitski, Gary
2
Gurun, Umit G.
2
Hanlon, Michelle Lee
2
Herold, Christian
2
Hess, Dieter
2
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Melbourne Institute of Applied Economic and Social Research
1
USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
1
Universität Duisburg-Essen
1
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Review of accounting studies
15
Advances in accounting : a research annual
8
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
7
Journal of accounting & economics
6
Der Betrieb
5
The accounting review : a publication of the American Accounting Association
5
Asia-Pacific journal of accounting & economics : APJAE
4
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
4
Review of quantitative finance and accounting
4
The international journal of accounting : TIJA
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
European accounting review
3
Journal of accounting and public policy
3
Journal of accounting research
3
Journal of business economics : JBE
3
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
3
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
3
Abacus : a journal of accounting, finance and business studies
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
Arbeitspapier / HHL, Leipzig Graduate School of Management
2
Australian accounting review
2
Bochumer Beiträge zur Unternehmensführung
2
Cogent business & management
2
Die Betriebswirtschaft : DBW
2
Edition / Hans-Böckler-Stiftung
2
Europäische Hochschulschriften / 5
2
Finanzwirtschaft, Unternehmensbewertung & Revisionswesen
2
International journal of economic perspectives : IJEP
2
International review of financial analysis
2
Investment management and financial innovations
2
Issues in accounting education
2
Journal of accounting, auditing & finance : JAAF
2
Journal of international trade & commerce
2
Leasing : Wissenschaft & Praxis
2
Research in accounting regulation
2
Review of Pacific Basin financial markets and policies
2
Review of accounting & finance
2
The journal of corporate accounting & finance
2
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ECONIS (ZBW)
289
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1
On the value of deferred taxes
Dotan, Amihud
- In:
Asia-Pacific journal of accounting & economics : APJAE
10
(
2003
)
2
,
pp. 173-186
Persistent link: https://www.econbiz.de/10003326144
Saved in:
2
Goodwill impairment testing und Earnings-Management : eine empirische Untersuchung Schweizer IFRS-Anwender im Übergangsjahr 2005
Kuster, Oliver
-
2007
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003508525
Saved in:
3
Creative accounting practices and shareholders' wealth
Bankole, K. O.
;
Ukolobi, I. O.
;
McDubus, O. F.
- In:
Accounting and taxation review : A&TR
2
(
2018
)
4
,
pp. 58-74
Persistent link: https://www.econbiz.de/10012203958
Saved in:
4
Admitting mistakes pays : the long term impact of goodwill impairment write-offs on stock prices
Cheng, Yingmei
;
Peterson, David R.
;
Sherrill, Karen
- In:
Journal of economics and finance
41
(
2017
)
2
,
pp. 311-329
Persistent link: https://www.econbiz.de/10011795720
Saved in:
5
Do goodwill and its impairment write-offs predict future cash flows under the IFRS regime?
Choi, Jong-seo
;
Nam, Hyun-Jeong
- In:
Journal of international trade & commerce
14
(
2018
)
2
,
pp. 83-100
Persistent link: https://www.econbiz.de/10011948752
Saved in:
6
Write-off and profitability in private firms : disentangling the impact of tax-minimisation incentives
Kosi, Urska
;
Valentincic, Aljosa
- In:
European accounting review
22
(
2013
)
1
,
pp. 117-150
Persistent link: https://www.econbiz.de/10009745097
Saved in:
7
A new perspective on fixed asset write-offs : when is earnings management optimal
Lahmann, Alexander
;
Siggelkow, Lena
;
Zülch, Henning
-
2013
Persistent link: https://www.econbiz.de/10010252271
Saved in:
8
Analytical and empirical analyses on fixed asset write-offs
Siggelkow, Lena
-
2013
Persistent link: https://www.econbiz.de/10010259062
Saved in:
9
Explaining underutilization of tax depreciation deductions : empirical evidence from Norway
Aarbu, Karl Ove
;
MacKie-Mason, Jeffrey K.
- In:
International tax and public finance
10
(
2003
)
3
,
pp. 229-257
Persistent link: https://www.econbiz.de/10001767016
Saved in:
10
Timeliness of asset write-offs
Choi, Tae Hee
(
contributor
)
-
2006
Persistent link: https://www.econbiz.de/10003320789
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