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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Journal of accounting research"
~subject:"Bilanzrecht"
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Search: subject_exact:"Stichtagsprinzip der Bilanz"
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Bilanzrecht
Accounting standards
38
Bilanzierungsgrundsätze
38
IFRS
17
USA
13
United States
13
Accounting law
12
Accounting
6
Rechnungswesen
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Accounting policy
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Bilanzpolitik
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Welt
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World
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Australien
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Corporate disclosure
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Standardisierung
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Standardization
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Unternehmenspublizität
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Berichtswesen
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Comparison
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Fair value accounting
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Fair-Value-Bilanzierung
3
Financial statement
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Gewinn
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Jahresabschluss
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Profit
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Reporting
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Vergleich
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accounting standards
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1984-2009
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Accounting theory
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Agency theory
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Asymmetric information
2
Asymmetrische Information
2
Auskunftspflicht
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Bilanztheorie
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Capital income
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English
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Barton, Allan D.
1
Benston, George J.
1
Bromwich, Michael
1
Brown, Philip
1
Carey, Peter J.
1
Day, Ron
1
Donelson, Dain C.
1
Gao, Ru
1
Geiger, Marshall A.
1
Guthrie, James
1
Holthausen, Robert W.
1
Leuz, Christian
1
McInnis, John
1
Mergenthaler, Richard D.
1
O'Connell, Brendan T.
1
Penno, Mark
1
Ryan, Christine
1
Sidhu, Baljit K.
1
Tarca, Ann
1
Wagenhofer, Alfred
1
Wang, Hong
1
Wu, Liansheng
1
Wysocki, Peter D.
1
Wüstemann, Jens
1
Wüstemann, Sonja
1
Zhou, Wei
1
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Abacus : a journal of accounting, finance and business studies
Journal of accounting research
WPg : Kompetenz schafft Vertrauen
18
Accounting horizons : a quarterly publication of the American Accounting Association
11
The accounting review : a publication of the American Accounting Association
11
Betriebs-Berater : BB
10
Der Betrieb
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
7
Research in accounting regulation
6
Accounting and business research
4
Accounting in Europe
4
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
China journal of accounting research : CJAR
4
Europäische Hochschulschriften / 5
4
Jahrbuch für Controlling und Rechnungswesen
4
Review of quantitative finance and accounting
4
Accounting theory ; Vol. 4
3
Accounting, Economics, and Law : AEL ; a convivium
3
Die Zukunft des deutschen Bilanzrechts im Zeichen internationaler Rechnungslegung und privater Standardsetzung : [Vorträge und Diskussionsberichte des interdisziplinären Symposions "Die Zukunft des Deutschen Bilanzrechts", Universität Bielefeld am 25. und 26. Juni 1999]
3
Gabler Edition Wissenschaft
3
International journal of critical accounting : IJCA
3
International journal of economics and finance
3
Journal of accounting & economics
3
Journal of business economics : JBE
3
Rechnungslegung der Unternehmung
3
Review of accounting studies
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
3
The early years of the International Accounting Standards Committee
3
The journal of corporate accounting & finance
3
Vahlens Lernbücher
3
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
2
Advances in accounting : a research annual
2
Australian journal of management
2
Behavioral research in accounting
2
Berichte aus der Betriebswirtschaft
2
Commercial lending review
2
Comparative economic research : Central and Eastern Europe
2
Deutsches, europäisches und vergleichendes Wirtschaftsrecht
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ECONIS (ZBW)
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1
Concepts-based accounting standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
2
The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru
;
Sidhu, Baljit K.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
3
,
pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
Saved in:
3
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:
4
Explaining rules-based characteristics in U.S. GAAP : theories and evidence
Donelson, Dain C.
;
McInnis, John
;
Mergenthaler, Richard D.
- In:
Journal of accounting research
54
(
2016
)
3
,
pp. 827-861
Persistent link: https://www.econbiz.de/10011500081
Saved in:
5
The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei
;
Wu, Liansheng
;
Wang, Hong
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
Saved in:
6
Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting
Wüstemann, Jens
;
Wüstemann, Sonja
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10003963246
Saved in:
7
Accounting standards, financial reporting outcomes, and enforcement
Holthausen, Robert W.
- In:
Journal of accounting research
47
(
2009
)
2
,
pp. 447-458
Persistent link: https://www.econbiz.de/10003840023
Saved in:
8
Costs associated with going-concern-modified audit opinions : an analysis of the Australian audit market
Carey, Peter J.
;
Geiger, Marshall A.
;
O'Connell, Brendan T.
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
1
,
pp. 61-81
Persistent link: https://www.econbiz.de/10003701546
Saved in:
9
Achieving high quality, comparable financial reporting : a review of independent enforcement bodies in Australia and the United Kingdom
Brown, Philip
;
Tarca, Ann
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
4
,
pp. 438-473
Persistent link: https://www.econbiz.de/10003611026
Saved in:
10
Politics of financial reporting and the consequences for the public sector
Ryan, Christine
;
Guthrie, James
;
Day, Ron
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
4
,
pp. 474-487
Persistent link: https://www.econbiz.de/10003611044
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