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~subject:"Accounting standards"
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Accounting standards
IFRS
10,704
Bilanzierungsgrundsätze
3,386
Deutschland
2,874
Germany
2,579
Rechnungswesen
1,868
Accounting
1,859
Jahresabschluss
1,773
Financial statement
1,640
International Financial Reporting Standards
1,570
Bilanzrecht
1,370
Accounting law
1,315
Welt
1,272
World
1,266
USA
1,263
United States
1,193
Bilanzierung
1,181
Balancing accounts
1,166
Rechnungslegung
1,010
Fair value accounting
978
Fair-Value-Bilanzierung
973
Bilanzpolitik
950
Accounting policy
918
Bilanzielle Bewertung
858
Accounting valuation
852
Konzernabschluss
788
EU-Staaten
730
EU countries
729
International Accounting Standards
721
Unternehmenspublizität
713
Corporate disclosure
712
Consolidated financial statements
708
accounting standards
562
Bilanz
528
Wirtschaftsprüfung
492
Goodwill
489
Financial audit
482
Geschäftswert
452
Corporate governance
441
Corporate Governance
437
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Undetermined
785
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571
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Article
2,126
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1,384
Journal
15
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2
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Article in journal
1,510
Aufsatz in Zeitschrift
1,510
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Hochschulschrift
270
Thesis
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Graue Literatur
218
Non-commercial literature
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162
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146
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133
Arbeitspapier
131
research-article
112
Collection of articles of several authors
55
Sammelwerk
55
Bibliografie enthalten
51
Bibliography included
51
Reprint
49
Case study
36
Fallstudie
36
review-article
31
Aufsatzsammlung
28
Mehrbändiges Werk
26
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26
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25
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25
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23
Handbuch
23
Ratgeber
20
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Konferenzschrift
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1,023
Undetermined
83
French
24
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Italian
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Christensen, Theodore E.
23
Wüstemann, Jens
21
Küting, Karlheinz
20
Schildbach, Thomas
20
Pellens, Bernhard
19
Haller, Axel
18
Sellhorn, Thorsten
17
Ballwieser, Wolfgang
16
Harris, Peter
15
Kirsch, Hanno
14
Wagenhofer, Alfred
14
Holzmann, Oscar J.
13
Ramanna, Karthik
13
Reinstein, Alan
13
Tarca, Ann
13
Coenenberg, Adolf Gerhard
12
Enomoto, Masahiro
12
Fülbier, Rolf Uwe
12
Weber, Claus-Peter
12
Daske, Holger
11
Henry, Elaine
11
Nobes, Christopher
11
Schultze, Wolfgang
11
Sunder, Shyam
11
Zeff, Stephen A.
11
Baetge, Jörg
10
Black, Dirk E.
10
Lüdenbach, Norbert
10
Meyer, Conrad
10
Bischof, Jannis
9
Böcking, Hans-Joachim
9
Dobler, Michael
9
Ernstberger, Jürgen
9
Gassen, Joachim
9
Kümpel, Thomas
9
Leuz, Christian
9
Moxter, Adolf
9
Warfield, Terry D.
9
Yamaguchi, Tomoyasu
9
Barth, Mary E.
8
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Université Paris-Dauphine (Paris IX)
10
Ernst & Young <London> / International Financial Reporting Group
8
USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
7
Deloitte LLP
6
Institut der Wirtschaftsprüfer in Deutschland
6
International Accounting Standards Board
6
Springer Fachmedien Wiesbaden
6
Deloitte & Touche Wirtschaftsprüfungsgesellschaft
5
Ernst & Young <London>
5
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
5
Université Paris-Dauphine
4
Verlag Dr. Kovač
4
Deutsche Bundesbank
3
Erich-Schmidt-Verlag
3
Stollfuß Medien GmbH & Co. KG
3
USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations
3
USA / Subcommittee on Commerce, Trade and Consumer Protection
3
American Institute of Certified Public Accountants
2
Association de comptabilité nationale <Frankreich>
2
CFA Institute <Charlottesville, Va.>
2
De Gruyter Oldenbourg
2
Europäische Kommission
2
Financial Accounting Foundation
2
International Accounting Standards Committee
2
KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf>
2
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
2
Münsteraner Gesprächskreis Rechnungslegung und Prüfung
2
National Bureau of Economic Research
2
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung
2
USA / Congress / Senate / Committee on Governmental Affairs
2
USA / Government Accountability Office
2
Universität Mannheim
2
Verlag Franz Vahlen
2
AEI-Brookings Joint Center for Regulatory Studies
1
AMACOM
1
American Enterprise Institute for Public Policy Research
1
American Institute of Certified Public Accountants / Special Committee on Financial Reporting
1
Annual Conference on Finance and Accounting <18., 2017, Prag>
1
BACH Working Group
1
Basel Committee on Banking Supervision
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
Managerial Auditing Journal
50
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
33
Accounting, Auditing & Accountability Journal
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
Review of Accounting and Finance
25
Advances in accounting : a research annual
24
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
Abacus : a journal of accounting, finance and business studies
22
The journal of corporate accounting & finance
22
The IASB: the standards and their widespread adoption
21
Accounting in Europe
20
Issues in accounting education
19
Journal of international accounting auditing & taxation
19
SpringerLink / Bücher
19
Balance Sheet
18
Journal of accounting research
18
European accounting review
17
The international journal of accounting : TIJA
17
Europäische Hochschulschriften / 5
16
Journal of business finance & accounting : JBFA
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
International journal of critical accounting : IJCA
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
Critical perspectives on accounting : an international journal for social and organizational accountability
14
Journal of business economics : JBE
14
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
13
IRZ : Zeitschrift für internationale Rechnungslegung
13
Asian Review of Accounting
12
International journal of accounting, auditing and performance evaluation : IJAAPE
12
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Source
All
ECONIS (ZBW)
3,237
Other ZBW resources
193
RePEc
83
BASE
8
EconStor
6
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1
The impact of culture and economic factors on the implementation of
IFRS
Cardona, Rogelio J.
;
Castro-González, Karen C.
; …
- In:
Accounting & taxation : AT
6
(
2014
)
2
,
pp. 29-47
Persistent link: https://www.econbiz.de/10010510266
Saved in:
2
The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.
;
Laan Smith, Joyce van der
;
Lee, …
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
4
,
pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
Saved in:
3
Financial engineering and the arms race between accounting standard setters and preparers
Dye, Ronald A.
;
Glover, Jonathan C.
;
Sunder, Shyam
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
2
,
pp. 265-295
Persistent link: https://www.econbiz.de/10011304163
Saved in:
4
Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy
;
Cheynel, Edwige
- In:
The accounting review : a publication of the American …
88
(
2013
)
3
,
pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
Saved in:
5
Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards
Avelé, Donatien
;
Édimo, Patrice Nyengué
- In:
International journal of critical accounting : IJCA
7
(
2015
)
4
,
pp. 351-365
Persistent link: https://www.econbiz.de/10011438899
Saved in:
6
Application of XBRL-A in the function of improvement of quality of financial reporting in Montenegro
Martić, Vladan
- In:
Facta Universitatis / Series economics and organization …
12
(
2015
)
4
,
pp. 279-295
Persistent link: https://www.econbiz.de/10011509332
Saved in:
7
Accounting standards compliance : comparison between manufacturing and service sector companies from India
Raithatha, Mehul
;
Bapat, Varadraj
- In:
International journal of economics and finance
6
(
2014
)
9
,
pp. 158-164
Persistent link: https://www.econbiz.de/10010417781
Saved in:
8
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
9
A study on the impact of IFRSs convergence in the Indian perspective
Lama, Sameer
- In:
Journal of commerce & business studies
1
(
2013
)
2
,
pp. 57-75
Persistent link: https://www.econbiz.de/10010393406
Saved in:
10
Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden
;
Williams, Brian M.
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 397-425
Persistent link: https://www.econbiz.de/10012703043
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