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Year of publication
Subject
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Jahresabschluss 5,905 Financial statement 4,981 Deutschland 1,854 Germany 1,634 IFRS 1,600 Rechnungswesen 1,153 Accounting 1,112 Bilanzanalyse 786 Bilanzierungsgrundsätze 722 Accounting standards 710 Financial statement analysis 691 Reporting 682 Berichtswesen 681 Corporate disclosure 547 Unternehmenspublizität 547 Bilanzpolitik 529 Wirtschaftsprüfung 515 Bilanzrecht 511 USA 505 Financial audit 495 Accounting policy 485 United States 483 Accounting law 467 Rechnungslegung 450 Bilanz 405 Bilanzierung 402 Balancing accounts 383 International Financial Reporting Standards 332 Informationswert 308 Information value 301 Theorie 289 Theory 289 Jahresabschlussprüfung 261 Corporate Governance 258 Corporate governance 254 Welt 249 World 249 SME 225 KMU 224 Buchführung 215
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Online availability
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Free 921 Undetermined 917 CC license 77
Type of publication
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Book / Working Paper 3,113 Article 2,736 Journal 114 Database 2 Other 1
Type of publication (narrower categories)
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Article in journal 2,201 Aufsatz in Zeitschrift 2,201 Hochschulschrift 554 Aufsatz im Buch 482 Book section 482 Lehrbuch 466 Thesis 417 Textbook 406 Graue Literatur 248 Non-commercial literature 248 Bibliografie enthalten 137 Bibliography included 137 Dissertation u.a. Prüfungsschriften 135 Collection of articles of several authors 123 Sammelwerk 123 Arbeitspapier 110 Working Paper 110 Aufsatzsammlung 90 Handbook 62 Handbuch 62 Case study 51 Fallstudie 51 Ratgeber 47 Aufgabensammlung 46 Guidebook 45 Konferenzschrift 41 Glossar enthalten 39 Glossary included 39 Statistik 34 Conference proceedings 32 Festschrift 30 Gesetz 27 Law 27 Amtsdruckschrift 25 Einführung 25 Government document 25 Bibliografie 22 Conference paper 22 Konferenzbeitrag 22 Kommentar 21
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Language
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German 2,910 English 2,881 Undetermined 149 Polish 20 French 10 Spanish 7 Italian 4 Dutch 3 Danish 2 Korean 2 Russian 2 Slovenian 2 Serbian 2 Czech 1 Indonesian 1 Icelandic 1 Swedish 1
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Author
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Baetge, Jörg 47 Küting, Karlheinz 45 Kirsch, Hanno 41 Buchholz, Rainer 38 Schildbach, Thomas 38 Müller, Stefan 33 Coenenberg, Adolf Gerhard 30 Wagenhofer, Alfred 30 Zülch, Henning 27 Haller, Axel 25 Zwirner, Christian 23 Döring, Ulrich 20 Hoffmann, Wolf-Dieter 20 Kirsch, Hans-Jürgen 20 Lüdenbach, Norbert 20 Ballwieser, Wolfgang 19 Heesen, Bernd 19 Pellens, Bernhard 19 Brösel, Gerrit 18 Buchner, Robert 18 Kußmaul, Heinz 18 Meyer, Claus 18 Weber, Claus-Peter 18 Bähr, Gottfried 17 Böcking, Hans-Joachim 17 Fischer-Winkelmann, Wolf F. 17 Freidank, Carl-Christian 17 Hoitash, Rani 17 Tanski, Joachim S. 17 Philipps, Holger 16 Schultze, Wolfgang 16 Theile, Carsten 16 Thiele, Stefan 16 Gassen, Joachim 15 Hoitash, Udi 15 Breidenbach, Karin 14 Denk, Christoph 14 Henselmann, Klaus 14 Leibfried, Peter 14 Mindermann, Torsten 14
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Institution
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European Investment Bank 20 Springer Fachmedien Wiesbaden 16 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 14 Deutschland <Bundesrepublik> / Statistisches Bundesamt 13 Erich Schmidt Verlag 13 NWB Verlag 13 European Commission / Directorate-General for the Budget 11 World Bank 10 Haufe-Lexware GmbH & Co. KG 9 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 8 De Gruyter Oldenbourg 7 Verlag Franz Vahlen 7 Banca d'Italia 6 European Central Bank 6 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 6 Institut der Wirtschaftsprüfer in Deutschland 6 International Monetary Fund (IMF) 6 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 6 Deutschland 5 European Commission / DG XIX - Budgets 5 Institute of Chartered Accountants in England and Wales 5 Verlag Dr. Kovač 5 Deutsche Bundesbank 4 Deutschland / Bundesministerium der Justiz 4 Deutschland / Bundeswehr / Universität Hamburg 4 Deutschland / Statistisches Bundesamt 4 Deutschland <Bundesrepublik> 4 International Monetary Fund 4 Treuarbeit-Aktiengesellschaft <Frankfurt am Main> 4 Ulmer Forum für Wirtschaftswissenschaften 4 W. Kohlhammer GmbH 4 American Institute of Certified Public Accountants 3 Banco de España / Central de Balances 3 Body of European Regulators for Electronic Communications 3 Centre for Business Performance <London> 3 EIB Group 3 European Communities. 3 IDW-Verlag 3 International Accounting Standards Board 3 KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf> 3
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 96 SpringerLink / Bücher 64 WPg : Kompetenz schafft Vertrauen 61 IRZ : Zeitschrift für internationale Rechnungslegung 51 The accounting review : a publication of the American Accounting Association 49 Der Betrieb 45 Europäische Hochschulschriften / 5 45 Accounting horizons : a quarterly publication of the American Accounting Association 44 Lehrbuch 43 Journal of accounting and public policy 42 Betriebswirtschaftliche Forschung und Praxis : BFuP 33 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 33 Auditing : a journal of practice & theory 31 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 31 Journal of accounting research 31 Betriebs-Berater : BB 30 Journal of accounting & economics 26 NWB Studium Betriebswirtschaft 25 The journal of corporate accounting & finance 24 Gabler Edition Wissenschaft 23 Advances in accounting : a research annual 22 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 22 Beiträge zum Rechnungs-, Finanz- und Revisionswesen 21 Journal of business finance & accounting : JBFA 21 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 21 Journal of international accounting auditing & taxation 19 Jahrbuch für Controlling und Rechnungswesen 18 Managerial auditing journal 18 RWZ aktuell : Recht & Rechnungswesen 18 Review of accounting studies 18 Cogent business & management 17 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 17 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 16 European accounting review 16 Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster 16 Accounting and finance 15 Parliamentary paper / the Parliament of the Commonwealth of Australia 15 Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 15 Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern 14 International journal of economics and financial issues : IJEFI 14
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Source
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ECONIS (ZBW) 5,397 USB Cologne (EcoSocSci) 524 RePEc 32 EconStor 8 BASE 5
Showing 1 - 50 of 5,966
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Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange
Nguyen Thi Phuong Hong; Phan Thi Tra My - In: Cogent business & management 11 (2024) 1, pp. 1-24
The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global diversification and uncertainty environment....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536207
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The effect of intangible asset classification on professional financial statement users' assessments
Anderson, Spencer B.; Mendoza, Kim I.; Mongold, Cassie - In: Journal of accounting research 63 (2025) 3, pp. 1107-1143
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Financial reporting quality and corporate hedging policy : preliminary evidence
Chen, Sipeng; Huang, Yuan - In: China Accounting and Finance Review 27 (2025) 2, pp. 210-236
Purpose - This study evaluates whether firms carry out hedging activities on interest rates and foreign exchange to mitigate the effect of financial constraints caused by the informational disadvantage. Design/methodology/approach - In this study, the financial reporting quality is measured with...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397411
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Extending the boundaries of financial reporting in the extractive industries : insights from bibliometric analysis
Centorrino, Giovanna; Naciti, Valeria; Rupo, Daniela - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 563-579
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Timeliness in financial reporting in emerging markets : investigating the effect of joint audits
Almarzouq, Mohammad Nasser; Alazemi, Souod; Alrefai, … - In: Asian journal of accounting research 10 (2025) 2, pp. 186-199
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Geopolitical Risks in Financial Reporting and Transfer Pricing
Melega, Anatol - 2025
Internationalisation of Companies - From Geopolitics to Geo-accounting -- Opportunities to Attract Foreign Direct Investments by Leveraging Financial Accounting Information -- Financial Reporting Framework in Emerging Economies – BRICS -- Accounting and Tax Policies Applied to Transfer Pricing...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328650
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Analysis of Accruals Earnings Management Using the Jones Model. The Case of Romania Listed Companies
Burlacu, Georgiana; Robu, Ioan-Bogdan - In: Journal of Accounting and Management Information … 23 (2024) 1, pp. 50-75
Research Question- To what extent earnings management operations are used by Romanian entities listed on a regulated market and what is the impact of these operations on the quality of reported financial information? Motivation- The financial statements reported by each entity are intended to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195975
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Generative AI in financial reporting
Blankespoor, Elizabeth; DeHaan, Ed; Li, Qianqian - 2024
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Does the adoption of extensible business reporting language impact the quality of financial reporting? : the mediating role of the e-disclosure system
Al frijat, Yaser Saleh - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 25 (2024) 2, pp. 535-547
The study aimed to demonstrate the mediating role of the e-disclosure system (E-DS) in the relationship between the extensible business reporting language (XBRL) and the quality of financial reporting (FRQ), for the Jordanian companies listed at the Amman Stock Exchange (ASE). This study uses...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188287
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Annual accounts of the ECB 2023
European Central Bank - 2024
The management report is an integral part of the ECB's Annual Accounts and is designed to provide readers with contextual information related to the financial statements. Given that the ECB's activities and operations are undertaken in support of its policy objectives, the ECB's financial...
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Annual accounts of the ECB 2023
European Central Bank - 2024
The management report is an integral part of the ECB's Annual Accounts and is designed to provide readers with contextual information related to the financial statements. Given that the ECB's activities and operations are undertaken in support of its policy objectives, the ECB's financial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015277257
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Do ties still bind? : analyst behaviour after financial restatements
Wu, Yi Ava; Kuang, Yu Flora; Lee, Gladys; Zhai, Kerui - In: Accounting and finance 64 (2024) 2, pp. 1361-1396
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Labelling in financial reporting : an examination of "other comprehensive income" and non-professional investors' judgements
Yao, Daifei; Qu, Xin; Kummer, Tyge-F. - In: Accounting and finance 64 (2024) 3, pp. 2403-2424
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Financial statement comparability and expected default risk
Wang, Yushi; Feng, Yuan; Zhu, Zhangyao; Liu, Jia; Li, Yubin - 2024
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Notes readability and discretionary accruals
Aldahray, Ayman - In: Revista de Contabilidad 27 (2024) 2, pp. 229-238
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Audit partner style and financial statement comparability : new evidence from the US market
Frost, Tracie; He, Zhijian; Luo, Xin; Stice, Derrald - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2763-2790
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Financial reporting for cryptocurrency
Luo, Mei; Yu, Shuangchen - In: Review of accounting studies 29 (2024) 2, pp. 1707-1740
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European Investment Bank financial report 2023
European Investment Bank - 2024
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Examining the impact of international financial reporting standards adoption on financial reporting quality of multinational companies
Johri, Amar - 2024
This research delves into the influence of adopting international financial reporting standards (IFRSs) on the financial reporting quality (FRQ) of Indian multinational corporations (MNCs). It also investigates the moderating impact of the internal control system (ICS) on the relationship...
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Political connections and readability of financial statements : evidence from China
He, Kang; Chen, Wanyi; Zhang, Liguang; Zhou, Yankun - In: Revista de Contabilidad 27 (2024) 1, pp. 30-48
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Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports : the case of UAE
Salih, Lilian Gheyathaldin - In: Asian journal of accounting research 9 (2024) 2, pp. 169-180
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Do investors care about auditor assignments? : evidence from last-minute changes to signing auditors
Wang, Yangyang; Xie, Yiqun; Yan, Huanmin; Zhang, Rui - In: China journal of accounting research : CJAR 17 (2024) 1, pp. 1-25
Against the background of China's strengthening of finance and accounting supervision, this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chinese investors can capture this information in a timely manner. We find that...
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Examining the value relevance of financial statements in European countries : the importance of legal origins on cross listing decisions
Kythreotis, Alexios; Christofi, Kyriakos; Soltani, Milad - In: Cogent business & management 11 (2024) 1, pp. 1-11
In today’s globalized competitive landscape several dimensions such as labour, markets and capital are integrated. As a result, companies attempt to gain inbound foreign capital. To achieve that they investigate away countries to host their operations and to trade their shares. While the...
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A systematic literature review of the challenges of adopting and implementing IFRS for SMEs in South Africa
Segotso, Tlotlo; Mvunabandi, Jean Damascene; Phesa, … - In: International journal of economics and financial issues … 14 (2024) 5, pp. 131-147
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Audit quality and financial statement manipulation : the moderating effect of tone at the top
Marais, Alastair - In: International journal of economics and financial issues … 14 (2024) 5, pp. 220-232
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Do international tax treaties govern financial report quality?
Chen, Dong; Yi, Li; Lu, Jiani; Li, Chenming - In: Research in international business and finance 69 (2024), pp. 1-24
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The effect of financial constraints on accounting restatements : Spanish evidence
Martínez-Sola, Cristina; Sanabria-García, Sonia; … - In: European research on management and business economics 30 (2024) 2, pp. 1-10
This paper studies the effect of financial constraints and financial distress on accounting restatements; specifically, we empirically analyse whether several firm-specific characteristics-namely, the level of leverage, the cost of debt, and the interest coverage ratio-influence the likelihood...
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The determinants of eXtensible Business Reporting Language (XBRL) adoption : a cross-country study
Sassi, Wafa; Ben Othman, Hakim; Hussainey, Khaled - In: International journal of disclosure and governance 21 (2024) 2, pp. 175-192
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Availability of financial statements of companies listed on the Belgrade stock exchange
Mitrović, Aleksandra; Knežević, Snežana; … - In: Bizinfo (Blace) : časopis iz oblasti ekonomije … 15 (2024) 1, pp. 57-63
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Corporate environmental, social, and governance activities and financial reporting quality : an international investigation
Özer, Gökhan; Aktaş, Nagihan; Çam, İlhan - In: Borsa Istanbul Review 24 (2024) 3, pp. 549-560
This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations from 65 countries between 2003 and 2021. In the research model, firm characteristics and macroeconomic and...
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Financial statements and operations of the Central Bank of Sri Lanka
Srī Laṅkā Maha Băṅkuva - Colombo : Central Bank of Sri Lanka - 2023-
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Bank market power and financial reporting quality
Mi, Biao; Zhang, Luqiao; Han, Liang; Shen, Yun - In: Journal of corporate finance 84 (2024), pp. 1-28
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Climate-related risks and accounting
European Systemic Risk Board - 2024
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Linking quality of accounting information system and financial reporting to non-financial performance : the role women managers
Monteiro, Albertina Paula; Vale, Joana; Leite, Eduardo; … - In: International journal of accounting information systems 54 (2024), pp. 1-11
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Financial reporting timeliness and its determinants in UK charities
Mayapada, Arung Gihna; Biswas, Pallab Kumar; Roberts, Helen - In: Advances in accounting : a research annual 65 (2024), pp. 1-14
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Accounting according to the Czech legislation or IFRS? : Czechia case study
Krajňák, Michal - In: Journal of business economics and management 25 (2024) 3, pp. 553-571
The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with...
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Identification of fraudulent financial statements through a multi-label classification approach
Tragouda, Maria; Doumpos, Michael; Zopounidis, Constantin - In: Intelligent systems in accounting, finance & management 31 (2024) 2, pp. 1-19
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Manipulation and obfuscation of financial reports
Niebuhr, Nikolaj Kirkeby - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 276-296
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Audit committee oversight and bank financial reporting quality
Chronopoulos, Dimitris K.; Rempoutsika, Lemonia M.; … - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 657-687
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Does Fintech merger and acquisition change a firm's financial statement?
2024
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Stock reaction to the implementation of Extensible Business Reporting Language
Junus, Onong; Irwanto, Andry - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 675-685
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Identification of going-concern risks in csr and integrated reports of polish companies from the construction and property development sector
Szczepankiewicz, Elżbieta Izabela - In: Risks : open access journal 9 (2021) 5, pp. 1-31
The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to...
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Detecting and analyzing fraudulent patterns of financial statement for open innovation using discretization and association rule mining
Sawangarreerak, Siriporn; Thanathamathee, Putthiporn - In: Journal of open innovation : technology, market, and … 7 (2021) 2, pp. 1-20
Identifying fraudulent financial statements is important in open innovation to help users analyze financial statements and make investment decisions. It also helps users be aware of the occurrence of fraud in financial statements by considering the associated pattern. This study aimed to find...
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Do CEO characteristics impact a company's earnings quality?
Čerkasova, Viktorija; Markina, Valeria - In: Montenegrin journal of economics 17 (2021) 2, pp. 207-225
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Do public account financial statements matter? : evidence from Japanese municipalities
Bessho, Shun-ichiro; Hirota, Haruaki - 2021
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Profitability analysis of audit firms : evidence from the Republic of Serbia
Mijić, Kristina; Rađo, Dijana - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 7 (2021) 1, pp. 267-276
This paper aims to provide an analysis of the profitability of audit firms in the Republic of Serbia during the period 2016-2018. The analysis is based on the data collected from the financial statements from all audit firms registered in the Republic of Serbia. The profitability analysis...
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Examining the effect of financial accounting services on the financial performance of SME: The function of information technology as a moderator
Gyamera, Emmanuel; Atuilik, Williams Abayaawien; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-26
The study investigates the effects of financial accounting services on SMEs' financial performance. The agency theory was used in the research. The study used a quantitative strategy and a survey method to acquire the essential data for the project. The study used a sample of 320 SMEs to carry...
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Multinational Accounting : Issues in Financial Reporting and Translation of Foreign Entity Statements
Marimpan, Reniati - 2023
Understand and explain the benefits and consequences of international financial reporting standards (IFRS) convergence from the expected timeline for convergence. Accountants must be able to record and report transactions involving the exchange of US dollars in foreign currency
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Application of Franchise Accounting Principles in Assessing Risk and Potential Disclosures in Financial Reports
Tombi Layuk, Veronika - 2023
This study investigates how franchise accounting principles can be used to assess risks and potential disclosures in financial reports. In franchise accounting, the franchisor (franchisor) and the franchisee (franchiseee) have a contract. In this contract, the franchisor provides support,...
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Financial Reporting Entity
Triani, Novina Vita - 2023
This research investigates financial reporting entities, which is an important topic in the field of accounting and financial reporting. The purpose of this study is to discover and analyze the main features of financial reporting entities as well as their value in financial reporting. At the...
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