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~subject:"Accounting standards"
~subject:"Bilanzrecht"
~subject:"Corporate disclosure"
~type_genre:"Aufsatz in Zeitschrift"
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Accounting standards
Bilanzrecht
Corporate disclosure
Accounting
6,662
Rechnungswesen
6,659
IFRS
1,501
Bilanzierungsgrundsätze
1,462
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1,117
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1,116
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612
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612
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299
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18
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Aufsatz in Zeitschrift
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1,830
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371
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303
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254
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247
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Holzmann, Oscar J.
14
Küting, Karlheinz
13
Christensen, Theodore E.
12
Harris, Peter
11
Schildbach, Thomas
10
Dobler, Michael
9
Ernstberger, Jürgen
9
Sarea, Adel M.
9
Zimmermann, Jochen
9
Lüdenbach, Norbert
8
Meyer, Conrad
8
Ramanna, Karthik
8
Sellhorn, Thorsten
8
Tarca, Ann
8
Barth, Mary E.
7
Henry, Elaine
7
Kümpel, Thomas
7
Leuz, Christian
7
El-Gazzar, Samir
6
Iatridis, George
6
McEnroe, John E.
6
Moehrle, Stephen R.
6
Munter, Paul
6
Weißenberger, Barbara E.
6
Wüstemann, Jens
6
Ballwieser, Wolfgang
5
Bloomfield, Robert
5
Böcking, Hans-Joachim
5
Hail, Luzi
5
Isidro, Helena
5
Leibfried, Peter
5
Marques, Ana
5
Meckfessel, Michele
5
Reinstein, Alan
5
Reynolds-Moehrle, Jennifer Ann
5
Rossmanith, Jonas
5
Schipper, Katherine
5
Skinner, Douglas J.
5
Wagenhofer, Alfred
5
Zeff, Stephen A.
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Europäische Kommission
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Information for Better Markets Conference <10., 2014, London>
1
Information for Better Markets Conference <2016, London>
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
73
WPg : Kompetenz schafft Vertrauen
46
Der Betrieb
44
Journal of accounting & economics
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40
Journal of accounting and public policy
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The accounting review : a publication of the American Accounting Association
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Accounting horizons : a quarterly publication of the American Accounting Association
35
Research in accounting regulation
33
Review of accounting studies
31
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Accounting in Europe
25
Advances in accounting : a research annual
25
Journal of international accounting auditing & taxation
25
The journal of corporate accounting & finance
25
Abacus : a journal of accounting, finance and business studies
23
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
23
European accounting review
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
22
Journal of accounting research
19
Issues in accounting education
18
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
17
International journal of critical accounting : IJCA
17
Accounting and business research
16
Critical perspectives on accounting : an international journal for social and organizational accountability
16
International journal of accounting, auditing and performance evaluation : IJAAPE
16
Journal of business finance & accounting : JBFA
16
The international journal of accounting : TIJA
16
Journal of business economics : JBE
15
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
14
Journal of financial reporting & accounting : JFRA
14
IRZ : Zeitschrift für internationale Rechnungslegung
13
International journal of accounting and information management
13
International journal of economics and accounting : IJEA
13
Journal of accounting, auditing & finance
13
Journal of international accounting research
13
International business and economics research journal
12
International journal of economics and finance
12
Journal of business & economics research
12
Review of accounting & finance
12
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ECONIS (ZBW)
1,830
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51
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51
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
Saved in:
52
Filling in the GAAPs in individual analysts' street earnings forecasts
Bratten, Brian
;
Larocque, Stephannie
;
Yohn, Teri Lombardi
- In:
Management science : journal of the Institute for …
69
(
2023
)
8
,
pp. 4790-4809
Persistent link: https://www.econbiz.de/10014339457
Saved in:
53
Disclosure versus recognition : the value relevance of pensions
Larcher, Luca
- In:
Journal of pension economics and finance : JPEF
22
(
2023
)
1
,
pp. 132-159
Persistent link: https://www.econbiz.de/10013469677
Saved in:
54
Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung
;
Krishnan, Gopal
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
Saved in:
55
The effect of the rules- versus principles-based accounting standards on opinion shopping
Chung, Heesun
;
Kim, Yewon
- In:
Managerial auditing journal
38
(
2023
)
3
,
pp. 264-287
Persistent link: https://www.econbiz.de/10014228829
Saved in:
56
Day one effect of first implementation of IFRS 9 in Indonesian banking
Mita, Aria Farah
;
Rahmah, Nur Aulia
- In:
International journal of trade and global markets
17
(
2023
)
3/4
,
pp. 348-354
Persistent link: https://www.econbiz.de/10014313099
Saved in:
57
Digitizing international financial reports with iXBRL and the IFRS taxonomy : the case of the European Union, U.S., and SAP SE
Holtzblatt, Mark A.
;
Brands, Kristine M.
- In:
Issues in accounting education
38
(
2023
)
2
,
pp. 125-153
Persistent link: https://www.econbiz.de/10014313974
Saved in:
58
Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi
- In:
Emerging markets, finance and trade : EMFT
59
(
2023
)
8
,
pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
Saved in:
59
The dark side of audit market competition
Pan, Yue
;
Shroff, Nemit
;
Zhang, Pengdong
- In:
Journal of accounting & economics
75
(
2023
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10014282262
Saved in:
60
CEO performance-based grants' vesting provisions and debt contracts : evidence from GAAP, non-GAAP and KPI metrics
Philip, Teena Rachel
;
Sánchez, Daniela
;
Sanchez, Juan …
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 973-1028
Persistent link: https://www.econbiz.de/10014304133
Saved in:
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