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~subject:"Standardisierung"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Grundsätze ordnungsmäßiger Bilanzierung"
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Standardisierung
Accounting standards
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ECONIS (ZBW)
75
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1
Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin
;
Dobler, Michael
- In:
The international journal of accounting
59
(
2024
)
1
,
pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
Saved in:
2
Public sector accounting harmonization in the European Union through the lens of the garbage can model
Cohen, Sandra
;
Manes Rossi, Francesca
;
Brusca, Isabel
- In:
Financial accountability and management
39
(
2023
)
3
,
pp. 471-492
Persistent link: https://www.econbiz.de/10014338244
Saved in:
3
Does every accounting issue need a solution?
Hombach, Katharina
;
Sellhorn, Thorsten
- In:
Accounting and business research
52
(
2022
)
5
,
pp. 540-561
Persistent link: https://www.econbiz.de/10013362779
Saved in:
4
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
Saved in:
5
Stakeholder conflict and standard-setting foundation oversight
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Journal of accounting and public policy
42
(
2023
)
6
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014461631
Saved in:
6
A roadmap for triggering the convergence of global ESG disclosure standards : lessons from the IFRS foundation and stakeholder engagement
Zaid, Mohammad A. A.
;
Issa, Ayman
- In:
Corporate governance : international journal of …
23
(
2023
)
7
,
pp. 1648-1669
Persistent link: https://www.econbiz.de/10014430942
Saved in:
7
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:
8
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
9
Stakeholder engagement and effective standard setting
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
2
,
pp. 47-69
Persistent link: https://www.econbiz.de/10013346622
Saved in:
10
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
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