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~subject:"Bilanzpolitik"
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Die Reform der Bilanzierung vo...
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Bilanzpolitik
IFRS
10,695
Deutschland
5,087
Germany
4,180
Bilanz
4,134
Bilanzierung
2,770
Balance sheet
2,561
Rechnungswesen
2,036
Balancing accounts
2,021
Jahresabschluss
2,017
Accounting
1,976
Bilanzierungsgrundsätze
1,966
Accounting standards
1,917
Verbindlichkeiten
1,773
Corporate debt
1,741
Financial statement
1,724
Rückstellung
1,599
International Financial Reporting Standards
1,561
Bilanzrecht
1,530
Accounting policy
1,501
Welt
1,484
World
1,475
USA
1,380
Accrual
1,370
Accounting law
1,357
United States
1,316
Rechnungslegung
1,145
Theorie
1,072
Theory
1,059
Bilanzielle Bewertung
1,036
Accounting valuation
1,029
Fair value accounting
976
Fair-Value-Bilanzierung
974
EU-Staaten
921
EU countries
915
Konzernabschluss
864
Consolidated financial statements
769
International Accounting Standards
721
Kapitalstruktur
679
Capital structure
673
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Undetermined
527
Free
355
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Article
1,102
Book / Working Paper
495
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Article in journal
1,051
Aufsatz in Zeitschrift
1,051
Hochschulschrift
95
Thesis
72
Graue Literatur
57
Non-commercial literature
57
Aufsatz im Buch
46
Book section
46
Lehrbuch
44
Working Paper
43
Arbeitspapier
42
Textbook
32
Bibliografie enthalten
26
Bibliography included
26
Dissertation u.a. Prüfungsschriften
15
Collection of articles of several authors
10
Sammelwerk
10
Einführung
8
Guidebook
8
Ratgeber
8
Case study
7
Fallstudie
7
Collection of articles written by one author
5
Conference paper
5
Konferenzbeitrag
5
Sammlung
5
Konferenzschrift
4
Mehrbändiges Werk
4
Multi-volume publication
4
Conference proceedings
3
Aufgabensammlung
2
Forschungsbericht
2
Handbook
2
Handbuch
2
Article
1
Aufsatzsammlung
1
Bibliografie
1
Bibliography
1
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1
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English
1,297
German
298
Undetermined
3
Polish
1
Author
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Zülch, Henning
17
Wöhe, Günter
16
Müller, Stefan
12
Küting, Karlheinz
11
Campa, Domenico
10
Kirsch, Hanno
10
Moehrle, Stephen R.
9
Alhadab, Mohammad
7
Freidank, Carl-Christian
7
Iatridis, George
7
Kaserer, Christoph
7
Nobes, Christopher
7
Salewski, Marcus
7
Walker, Martin
7
Collins, Daniel W.
6
Taylor, Stephen L.
6
Valaskova, Katarina
6
Weber, Claus-Peter
6
Zwirner, Christian
6
André, Paul
5
Chatterjee, Chanchal
5
Clacher, Iain
5
Filip, Andrei
5
Houqe, Muhammad Nurul
5
Ibrahim, Salma
5
Lourenço, Isabel
5
Schneeloch, Dieter
5
Shan, Yaowen
5
Sánchez-Ballesta, Juan P.
5
Tarca, Ann
5
Van Zijl, Tony
5
Abaoub, Ezzeddine
4
Ali, Muhammad Jahangir
4
Alves, Sandra
4
Arendt, Uwe
4
Ballwieser, Wolfgang
4
Bansal, Manish
4
Bieg, Hartmut
4
Bitz, Michael
4
Cameran, Mara
4
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Asian Development Bank
5
Helmut-Schmidt-Universität
3
Springer Fachmedien Wiesbaden
3
NWB Verlag
2
Universität Ulm
2
Deutscher Taschenbuch-Verlag <München>
1
Dr. Hans-Markus Callsen-Bracker <Firma>
1
Erich-Schmidt-Verlag
1
Hamburger Revisions-Tagung <4, 2005, Hamburg>
1
Haufe-Lexware GmbH & Co. KG
1
International Association for the Study of Insurance Economics
1
International Conference on Insurance Accountancy <2003, London>
1
Münsterisches Tagesgespräch <3, 1988, Münster (Westf)>
1
Technische Universität Bergakademie Freiberg
1
The Wharton Financial Institutions Center
1
Treuarbeit-Aktiengesellschaft <Frankfurt am Main>
1
Universität des Saarlandes
1
Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen
1
Österreichisches Institut für Wirtschaftsforschung
1
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Published in...
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The accounting review : a publication of the American Accounting Association
26
Advances in accounting : a research annual
25
The international journal of accounting : TIJA
24
Cogent business & management
19
Journal of business finance & accounting : JBFA
19
Review of accounting studies
19
Review of quantitative finance and accounting
19
The journal of applied business research
19
Journal of accounting & economics
17
International journal of accounting and information management
15
International journal of accounting, auditing and performance evaluation : IJAAPE
15
Journal of international accounting auditing & taxation
15
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
15
International review of financial analysis
14
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
13
Auditing : a journal of practice & theory
11
Journal of accounting & management information systems : JAMIS
11
Journal of accounting research
11
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
10
Journal of accounting and public policy
10
Journal of accounting, auditing & finance
10
Journal of international accounting research
10
Research in international business and finance
10
The journal of corporate accounting & finance
10
Abacus : a journal of accounting, finance and business studies
9
Asian review of accounting
9
European accounting review
9
Journal of applied accounting research
9
Journal of contemporary accounting & economics
9
Accounting in Europe
8
Australasian accounting business and finance journal : AABF
8
Corporate ownership & control : international scientific journal
8
Der Betrieb
8
Emerging markets review
8
Finance research letters
8
IRZ : Zeitschrift für internationale Rechnungslegung
8
Investment management and financial innovations
8
Journal of accounting in emerging economies : JAEE
8
Journal of financial reporting & accounting : JFRA
8
Review of accounting & finance
8
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Source
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ECONIS (ZBW)
1,560
USB Cologne (EcoSocSci)
31
EconStor
4
OLC EcoSci
1
RePEc
1
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1
The allowance for uncollectible accounts, conservatism, and earnings management
Jackson, Scott B.
;
Liu, Xiaotao Kelvin
- In:
Journal of accounting research
48
(
2010
)
3
,
pp. 565-601
Persistent link: https://www.econbiz.de/10003977006
Saved in:
2
Financial statements' credibility, discretionary accruals and the cost of debt : Tunisian evidence
Achek, Imen
;
Gallali, Mohamed Imen
- In:
African journal of business and economic research : AJBER
10
(
2015
)
1
,
pp. 137-159
Persistent link: https://www.econbiz.de/10011418520
Saved in:
3
The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
- In:
Journal of banking & finance
38
(
2014
),
pp. 186-193
Persistent link: https://www.econbiz.de/10010340781
Saved in:
4
The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
-
2012
Persistent link: https://www.econbiz.de/10010436349
Saved in:
5
Accruals quality and the cost of debt : evidence from Vietnam
Ha Thi Thu Le
;
Xuan Vinh Vo
;
Thi Thuc Vo
- In:
International review of financial analysis
76
(
2021
),
pp. 1-10
Persistent link: https://www.econbiz.de/10012804670
Saved in:
6
Accounting information in debt contracting
Deno, Snježana
-
2018
Persistent link: https://www.econbiz.de/10011826119
Saved in:
7
The effect of debt maturity structure on earnings management strategies
Draief, Sondes
;
Chouaya, Adel
- In:
Managerial finance
48
(
2022
)
7
,
pp. 985-1006
Persistent link: https://www.econbiz.de/10013353173
Saved in:
8
Inside the
accrual
anomaly
Zach, Tzachi
-
2003
Persistent link: https://www.econbiz.de/10003777247
Saved in:
9
The effect of book-tax conformity on the use of accruals : evidence from Korea
Ryu, Haeyoung
;
Chae, Soo-joon
- In:
The journal of applied business research
30
(
2014
)
3
,
pp. 753-762
Persistent link: https://www.econbiz.de/10010370849
Saved in:
10
Modeling discretionary
accrual
reversal and the balance sheet as an earnings management constraint
Baber, William R.
;
Kang, Sok-hyon
;
Li, Ying
- In:
The accounting review : a publication of the American …
86
(
2011
)
4
,
pp. 1189-1212
Persistent link: https://www.econbiz.de/10009297059
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