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IFRS 11,159 International 5,927 Accounting standards 4,743 Bilanzierungsgrundsätze 4,625 Welt 3,525 World 3,461 Deutschland 3,420 Germany 3,074 Rechnungswesen 2,578 Accounting 2,561 Jahresabschluss 1,935 Financial statement 1,800 USA 1,597 International Financial Reporting Standards 1,573 Bilanzrecht 1,538 United States 1,509 Accounting law 1,482 Theorie 1,449 Theory 1,407 Bilanzierung 1,194 Balancing accounts 1,173 Bilanzpolitik 1,088 Accounting policy 1,057 Fair value accounting 1,026 Fair-Value-Bilanzierung 1,021 Rechnungslegung 1,021 EU-Staaten 1,007 EU countries 993 Bilanzielle Bewertung 943 Accounting valuation 937 Unternehmenspublizität 884 Corporate disclosure 883 Multinationales Unternehmen 828 Vergleich 805 Konzernabschluss 792 Comparison 767 Transnational corporation 755 International Accounting Standards 721 Consolidated financial statements 712 Globalisierung 664

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Online availability

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Free 4,815 Undetermined 3,498

Type of publication

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Article 11,523 Book / Working Paper 9,654 Journal 136 Other 25

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Article in journal 8,245 Aufsatz in Zeitschrift 8,245 Aufsatz im Buch 2,078 Book section 2,078 Graue Literatur 1,649 Non-commercial literature 1,649 Hochschulschrift 1,301 Working Paper 1,270 Arbeitspapier 1,064 Thesis 1,023 Lehrbuch 477 Collection of articles of several authors 473 Sammelwerk 473 Textbook 419 Dissertation u.a. Prüfungsschriften 246 Aufsatzsammlung 211 research-article 192 Konferenzschrift 183 Case study 169 Fallstudie 169 Bibliografie enthalten 168 Bibliography included 168 Reprint 134 Amtsdruckschrift 114 Conference proceedings 114 Government document 114 Article 109 Mehrbändiges Werk 105 Multi-volume publication 105 Handbook 101 Handbuch 101 Conference paper 73 Konferenzbeitrag 73 Collection of articles written by one author 54 Sammlung 54 Ratgeber 52 Glossar enthalten 49 Glossary included 49 Guidebook 48 review-article 44

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Language

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English 13,305 German 6,257 Undetermined 1,479 French 187 Spanish 62 Russian 37 Swedish 32 Polish 26 Italian 11 Czech 9 Danish 8 Dutch 7 Finnish 6 Norwegian 6 Croatian 4 Portuguese 4 Hungarian 3 Serbian 3 Armenian 1 Romanian 1 Slovenian 1 Ukrainian 1

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Author

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Küting, Karlheinz 108 Kirsch, Hanno 91 Zülch, Henning 82 Lüdenbach, Norbert 76 Müller, Stefan 74 Zwirner, Christian 70 Nobes, Christopher 53 Pellens, Bernhard 52 Sellhorn, Thorsten 50 Wagenhofer, Alfred 50 Wüstemann, Jens 47 Ballwieser, Wolfgang 46 Baetge, Jörg 43 Haller, Axel 42 Freiberg, Jens 41 Hoffmann, Wolf-Dieter 41 Barth, Mary E. 39 Gebhardt, Günther 38 Buchholz, Rainer 37 Christensen, Theodore E. 37 Sunder, Shyam 37 Zeff, Stephen A. 37 Schildbach, Thomas 36 Schmidt, Martin 36 Gassen, Joachim 35 Kümpel, Thomas 35 Weißenberger, Barbara E. 35 Fülbier, Rolf Uwe 34 Zimmermann, Jochen 34 Glaum, Martin 33 Gray, Sidney J. 33 Tsalavoutas, Ioannis 32 Daske, Holger 31 Haaker, Andreas 31 Hommel, Michael 31 Landsman, Wayne R. 31 Street, Donna L. 31 Bischof, Jannis 30 Livingston, Steven G. 30 Leuz, Christian 29

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Institution

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International Monetary Fund (IMF) 309 International Monetary Fund 256 Institute of European Studies, UC Berkeley 57 International Accounting Standards Board 53 HAL 52 Mathematica Policy Research 51 American Enterprise Institute 44 National Bureau of Economic Research 42 Springer Fachmedien Wiesbaden 38 Université Paris-Dauphine (Paris IX) 37 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 33 International Accounting Standards Committee 28 Verlag Dr. Kovač 20 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 18 C.E.P.R. Discussion Papers 16 OECD 16 Princeton University Press 16 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 15 Institut der Wirtschaftsprüfer in Deutschland 14 Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre 14 Erich-Schmidt-Verlag 13 Westfälische Wilhelms-Universität Münster 13 Federal Reserve Bank of New York 12 Federal Reserve Board (Board of Governors of the Federal Reserve System) 12 International Labour Organization (ILO), United Nations 12 World Bank 12 Basel Committee on Banking Supervision 11 EconWPA 11 Federal Reserve Bank of Chicago 11 NWB Verlag 11 eSocialSciences 11 International Accounting Standards Committee Foundation 10 Verlag Franz Vahlen 10 Helmut-Schmidt-Universität 9 KLS Accounting & Valuation GmbH 9 PriceWaterhouseCoopers <London> 9 UVK Verlagsgesellschaft mbH 9 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 8 Edward Elgar Publishing 8 Ernst & Young <London> / International Financial Reporting Group 8

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Published in...

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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 408 IMF Staff Country Reports 248 IRZ : Zeitschrift für internationale Rechnungslegung 246 WPg : Kompetenz schafft Vertrauen 185 Der Betrieb 156 SpringerLink / Bücher 138 Betriebs-Berater : BB 129 The accounting review : a publication of the American Accounting Association 116 The international journal of accounting : TIJA 108 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 94 Betriebswirtschaftliche Forschung und Praxis : BFuP 92 Journal of international accounting auditing & taxation 89 Accounting in Europe 88 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 87 Journal of accounting and public policy 82 Advances in accounting : a research annual 80 Journal of accounting & economics 78 Journal of international accounting research 71 Australian accounting review 70 Review of accounting studies 68 Accounting horizons : a quarterly publication of the American Accounting Association 67 Abacus : a journal of accounting, finance and business studies 66 Research in accounting regulation 61 The journal of corporate accounting & finance 61 PiR 59 Institute of European Studies, Working Paper Series 57 IMF Working Papers 56 Issues in accounting education 55 Europäische Hochschulschriften / 5 53 Managerial Auditing Journal 53 Schriftenreihe internationale Rechnungslegung 53 International journal of accounting, auditing and performance evaluation : IJAAPE 52 Journal of accounting & management information systems : JAMIS 51 Mathematica Policy Research Reports 51 Gabler Edition Wissenschaft 49 International social security review 49 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 48 European financial and accounting journal : EFAJ 47 Post-Print / HAL 47 Lehrbuch 46

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Source

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ECONIS (ZBW) 18,144 RePEc 1,535 USB Cologne (EcoSocSci) 893 EconStor 346 Other ZBW resources 305 BASE 66 USB Cologne (business full texts) 28 OLC EcoSci 17 ArchiDok 4

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