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United States
IFRS
10,708
Deutschland
5,447
Germany
4,331
Bilanz
4,082
Bilanzierung
2,770
Balance sheet
2,569
Leasing
2,377
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2,021
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1,970
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1,917
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1,697
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1,491
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1,387
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1,379
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1,325
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1,324
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1,144
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999
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992
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968
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966
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936
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930
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928
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870
EU countries
867
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865
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834
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769
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721
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570
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13
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12
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11
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10
Küting, Karlheinz
10
Street, Donna L.
10
Gassen, Joachim
8
Glaum, Martin
8
Barth, Mary E.
7
Born, Karl
7
Fülbier, Rolf Uwe
7
Henry, Elaine
7
Holzmann, Oscar J.
7
Schultze, Wolfgang
7
Sunder, Shyam
7
Zeff, Stephen A.
7
Doupnik, Timothy S.
6
Gordon, Elizabeth A.
6
Lüdenbach, Norbert
6
Nobes, Christopher
6
Ordelheide, Dieter
6
Pilhofer, Jochen
6
Schildbach, Thomas
6
Sellhorn, Thorsten
6
Becker, Kirstin
5
Chen, Lucy Huajing
5
Christensen, Theodore E.
5
Daske, Holger
5
Lang, Mark H.
5
Munter, Paul
5
Wulf, Inge
5
Wüstemann, Jens
5
Auer, Kurt V.
4
Baetge, Jörg
4
Benmelech, Efraim
4
Bonse, Andreas
4
Buesa, Alejandro
4
Buffett, Warren
4
Cunningham, Lawrence A.
4
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National Bureau of Economic Research
3
World Bank
3
American Accounting Association / Information Systems Section
2
Charles A. Dice Center for Research in Financial Economics <Columbus, Ohio>
2
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
2
University of Reading / Department of Economics
2
AEI-Brookings Joint Center for Regulatory Studies
1
American Institute of Certified Public Accountants
1
Arthur Young Foundation
1
Association for Financial Professionals
1
Bilanztage 10 Jahre BiRiLiG: Bilanzrecht vor Neuen Reformzwängen <1995, Göttingen>
1
Centre for Economic Policy Research
1
Coopers & Lybrand Deloitte <London>
1
FinanzBuch Verlag
1
Goethe-Universität Frankfurt am Main
1
Institute of Economic Affairs <London>
1
International Accounting Standards Board
1
International Accounting Standards Committee
1
International Center for Monetary and Banking Studies <Genf>
1
KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf>
1
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
1
KPMG-Treuverkehr-Aktiengesellschaft <Frankfurt, Main>
1
Pénzügykutatási Intézet <Budapest> / Nemzetközi Pénzügyek Osztály
1
Real Estate Education Company <Chicago, Ill.>
1
Resources for the Future, Inc.
1
Trades Union Congress / Parliamentary Committee
1
USA / Congress / House of Representatives / Committee on Ways and Means
1
USA / Congress / Senate / Committee on Banking, Housing and Urban Affairs
1
USA / General Accounting Office
1
USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
1
USA / Subcommittee on Select Revenue Measures
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United States / Congress / Senate / Committee on Small Business
1
United States / Congress / Senate / Select Committee on Small Business
1
University of Kansas / School of Business
1
Verband der Hochschullehrer für Betriebswirtschaft / Kommission Rechnungswesen
1
Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
37
WPg : Kompetenz schafft Vertrauen
30
Journal of accounting & economics
24
Der Betrieb
21
Accounting horizons : a quarterly publication of the American Accounting Association
18
Journal of accounting and public policy
16
The journal of corporate accounting & finance
16
Betriebs-Berater : BB
14
The accounting review : a publication of the American Accounting Association
14
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
Advances in accounting : a research annual
11
Gabler Edition Wissenschaft
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Issues in accounting education
10
Australian accounting review
9
Journal of business & economics research
9
National tax journal
9
Abacus : a journal of accounting, finance and business studies
8
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
8
Europäische Hochschulschriften / 5
8
Journal of international accounting research
8
The IASB: the standards and their widespread adoption
8
International business and economics research journal
7
Journal of accounting, auditing & finance
7
Journal of business economics : JBE
7
Journal of international accounting auditing & taxation
7
The international journal of accounting : TIJA
7
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
6
Journal of accounting research
6
Journal of business case studies
6
Journal of business finance & accounting : JBFA
6
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
6
The journal of structured finance
6
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
6
US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht ; [am 15. und 16. April 1994 fand in München eine Tagung der Kommission Rechnungswesen im Verband der Hochschullehrer für Betriebswirtschaft zur US-amerikanischen Rechnungslegung statt]
6
Working paper / National Bureau of Economic Research, Inc.
6
Accounting in Europe
5
Commercial lending review
5
Journal of international financial management and accounting
5
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
5
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Source
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ECONIS (ZBW)
1,227
RePEc
2
BASE
1
Showing
1
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10
of
1,230
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date (oldest first)
1
Equity value implications of lease accounting
Boatsman, James R.
;
Dong, Xiaobo
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
1
,
pp. 1-16
Persistent link: https://www.econbiz.de/10009011772
Saved in:
2
Proposed lease accounting changes : implications for the restaurant and retail industries
Singh, Amrik
- In:
Journal of hospitality & tourism research : JHTR ; the …
36
(
2012
)
3
,
pp. 335-365
Persistent link: https://www.econbiz.de/10009578326
Saved in:
3
Die
Bilanzierung
von Leasinggeschäften nach deutschem Handelsrecht und US-GAAP : Darstellung und Zweckmäßigkeitsanalyse
Leippe, Britta
-
2002
Persistent link: https://www.econbiz.de/10001643592
Saved in:
4
Fiscale aspecten van
leasing
2001
Persistent link: https://www.econbiz.de/10001631723
Saved in:
5
Bilanzneutrale Finanzierungsinstrumente in der internationalen und nationalen Rechnungslegung : die Abbildung von
Leasing
, Asset-Backet-Securities-Transaktionen und Special purpose...
Brakensiek, Sonja
-
2001
Persistent link: https://www.econbiz.de/10001608326
Saved in:
6
Das Rahmenkonzept-Projekt des IASB und des FASB : eine normendeskriptive Analyse des aktuellen Stands
Gassen, Joachim
;
Fischkin, Michael
;
Hill, Verena
- In:
WPg : Kompetenz schafft Vertrauen
61
(
2008
)
18
,
pp. 874-882
Persistent link: https://www.econbiz.de/10003754449
Saved in:
7
Unintended economic implications of financial reporting standards
Allee, Kristian D.
;
Maines, Laureen A.
;
Wood, David A.
- In:
Business horizons
51
(
2008
)
5
,
pp. 371-377
Persistent link: https://www.econbiz.de/10003766710
Saved in:
8
Minority interest and the effect on financial leverage under FAS-160
Urbancic, Frank R.
- In:
Commercial lending review
23
(
2008
)
5
,
pp. 12-16
Persistent link: https://www.econbiz.de/10003769931
Saved in:
9
Inventory accounting after LIFO
Ayres, Frances L.
;
Bauman, Christine C.
;
Bauman, Mark P.
; …
- In:
Commercial lending review
23
(
2008
)
5
,
pp. 17-24
Persistent link: https://www.econbiz.de/10003769951
Saved in:
10
Discretionary behavior with respect to the adoption of SFAS 142 and the behavior of security prices
Zang, Yoonseok
-
2003
Persistent link: https://www.econbiz.de/10003777250
Saved in:
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