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  • Search: subject:"Accounting"
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Year of publication
Subject
All
USA 17,154 United States 16,961 Theorie 16,415 Theory 16,351 Rechnungswesen 14,526 Accounting 14,269 Greenhouse gas emissions 14,204 Treibhausgas-Emissionen 14,200 Deutschland 12,445 Germany 11,454 IFRS 8,805 Wirtschaftsprüfung 8,091 Financial audit 8,037 Controlling 7,501 Management control 7,154 Gewinn 6,910 Profit 6,907 Welt 6,758 World 6,738 Bilanzpolitik 5,527 Accounting policy 5,295 Generationengerechtigkeit 4,684 Intergenerational equity 4,659 Kostenrechnung 4,526 Climate change 4,409 Klimawandel 4,384 Klimaschutz 4,161 Climate protection 4,137 Emissions trading 3,896 Emissionshandel 3,896 Luftverschmutzung 3,660 Air pollution 3,658 Bilanzierungsgrundsätze 3,236 Accounting standards 3,213 Betriebliche Kennzahl 3,135 Financial ratio 3,123 Jahresabschluss 3,087 Cost accounting 3,017 Human resources 2,946 Humanressourcen 2,944
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Online availability
All
Free 22,212 Undetermined 16,234
Type of publication
All
Article 53,957 Book / Working Paper 46,635 Journal 1,226 Other 410
Type of publication (narrower categories)
All
Article in journal 39,043 Aufsatz in Zeitschrift 39,043 Graue Literatur 11,420 Non-commercial literature 11,420 Aufsatz im Buch 9,769 Book section 9,769 Working Paper 8,377 Arbeitspapier 7,995 Hochschulschrift 5,504 Thesis 4,642 Collection of articles of several authors 2,701 Sammelwerk 2,701 Lehrbuch 2,432 Textbook 2,227 Bibliografie enthalten 1,588 Bibliography included 1,588 Aufsatzsammlung 1,082 Case study 1,061 Fallstudie 1,061 Dissertation u.a. Prüfungsschriften 871 Konferenzschrift 856 Amtsdruckschrift 810 Government document 810 Conference proceedings 554 Kommentar 379 Conference paper 351 Konferenzbeitrag 351 Handbook 345 Handbuch 345 Commentary 310 Mehrbändiges Werk 308 Multi-volume publication 308 Ratgeber 296 Glossar enthalten 294 Glossary included 294 Guidebook 272 Collection of articles written by one author 263 Sammlung 263 Article 250 Statistik 248
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Language
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English 65,594 German 26,116 Undetermined 8,061 French 751 Spanish 443 Russian 329 Italian 242 Polish 226 Hungarian 128 Dutch 112 Swedish 75 Portuguese 66 Czech 57 Danish 56 Slovenian 50 Romanian 40 Slovak 38 Lithuanian 37 Finnish 29 Norwegian 26 Ukrainian 26 Bulgarian 24 Croatian 21 Turkish 20 Indonesian 12 Serbian 12 Albanian 9 Afrikaans 5 Chinese 5 Korean 4 Malay (macrolanguage) 4 Latvian 3 Arabic 2 Estonian 2 Japanese 2 Georgian 2 Bosnian 1 Ancient Greek (to 1453) 1 Hebrew 1 Kazakh 1
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Author
All
Weber, Jürgen 247 Küting, Karlheinz 197 Raffelhüschen, Bernd 173 Becker, Wolfgang 155 Müller, Stefan 128 Horváth, Péter 121 Zwirner, Christian 118 Zülch, Henning 117 Böhringer, Christoph 106 Wagenhofer, Alfred 104 Baetge, Jörg 102 Gleich, Ronald 102 Kirsch, Hanno 102 Freidank, Carl-Christian 96 Männel, Wolfgang 96 Lüdenbach, Norbert 93 Tol, Richard S. J. 93 Nobes, Christopher 87 Asheim, Geir B. 83 Coenenberg, Adolf Gerhard 82 Leuz, Christian 82 Küpper, Hans-Ulrich 81 Weißenberger, Barbara E. 80 Ballwieser, Wolfgang 79 Schäffer, Utz 79 Velte, Patrick 79 Horngren, Charles T. 74 Lobo, Gerald J. 73 Schildbach, Thomas 73 Lüder, Klaus 72 Pellens, Bernhard 72 Zhang, ZhongXiang 72 Ploeg, Frederick van der 69 Günther, Thomas 68 Hoffjan, Andreas 68 Hoffmann, Wolf-Dieter 67 Schaltegger, Stefan 67 Quick, Reiner 66 Kotlikoff, Laurence J. 65 Haller, Axel 64
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Institution
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International Monetary Fund (IMF) 819 International Monetary Fund 595 National Bureau of Economic Research 332 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 277 Springer Fachmedien Wiesbaden 235 World Bank 155 Université Paris-Dauphine (Paris IX) 145 OECD 124 Verlag Dr. Kovač 73 Institut der Wirtschaftsprüfer in Deutschland 66 EconWPA 58 HAL 57 International Energy Agency 56 Europäische Kommission 53 World Bank Group 53 Haufe-Lexware GmbH & Co. KG 52 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 47 International Accounting Standards Board 46 Erich-Schmidt-Verlag <Berlin> 41 Verlag Franz Vahlen 41 Department of Economics and Business, Universitat Pompeu Fabra 36 Inter-American Development Bank 35 International Food Policy Research Institute (IFPRI) 34 Basel Committee on Banking Supervision 33 Deutschland / Umweltbundesamt 33 NWB Verlag 33 Federal Reserve Bank of Chicago 31 Deutschland / Statistisches Bundesamt 30 Books on Demand GmbH <Norderstedt> 29 C.E.P.R. Discussion Papers 28 Österreichisches Institut für Wirtschaftsforschung 28 Chartered Institute of Management Accountants 27 Federal Reserve Bank of New York 27 Université Paris-Dauphine 27 Weltbank 27 Edward Elgar Publishing 26 Nordic Council of Ministers 26 USA / General Accounting Office 26 Asian Development Bank 25 European Environment Agency 25
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Published in...
All
Energy economics 686 IMF Staff Country Reports 581 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 483 Working paper / National Bureau of Economic Research, Inc. 428 The accounting review : a publication of the American Accounting Association 427 WPg : Kompetenz schafft Vertrauen 423 Ecological economics : the transdisciplinary journal of the International Society for Ecological Economics 421 Europäische Hochschulschriften / 5 408 Critical perspectives on accounting : an international journal for social and organizational accountability 406 Journal of accounting & economics 404 Climate policy 364 Der Betrieb 364 NBER working paper series 329 Auditing : a journal of practice & theory 327 IRZ : Zeitschrift für internationale Rechnungslegung 318 Journal of accounting and public policy 315 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 305 CESifo working papers 300 International Journal of Energy Economics and Policy : IJEEP 293 Journal of business ethics : JOBE 274 MPRA Paper 272 Review of accounting studies 268 Nota di lavoro / Fondazione Eni Enrico Mattei 266 Discussion paper series / IZA 253 Accounting horizons : a quarterly publication of the American Accounting Association 246 Betriebswirtschaftliche Forschung und Praxis : BFuP 235 Journal of business economics : JBE 235 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 231 Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists 231 European accounting review 229 Accounting, auditing & accountability journal 227 Betriebs-Berater : BB 226 Review of quantitative finance and accounting 225 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 224 Issues in accounting education 222 IMF Working Papers 218 NBER Working Paper 217 Energy policy 215 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 213 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 205
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Source
All
ECONIS (ZBW) 86,960 RePEc 7,274 USB Cologne (EcoSocSci) 6,040 BASE 1,143 EconStor 666 USB Cologne (business full texts) 108 Other ZBW resources 21 ArchiDok 13 OLC EcoSci 3
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Showing 1 - 10 of 102,228
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Determinants of de jure adoption of international financial reporting standards : a review
Bengtsson, Maria Ming - In: Pacific accounting review 34 (2022) 1, pp. 156-173
Persistent link: https://www.econbiz.de/10012798323
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The use of accounting policy options under IFRS in Europe : do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary economics 15 (2021) 3, pp. 289-308
Since the formation of the International Accounting Standards Board (IASB), the use of International Financial … the use of accounting policy choice for selected options in Europe with a particular focus on countries, industry and … under investigation do not always have a significant influence on the accounting option choice. However, the country …
Persistent link: https://www.econbiz.de/10012629574
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How the 2008-2009 financial crisis shaped fair value accounting literature : a bibliometric approach
Sampaio, Carlos; Farinha, Luís M. Carmo; Sebastião, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-18
fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …
Persistent link: https://www.econbiz.de/10012817185
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Accounting challenges for sustainability and innovations
Remlein, Marzena (ed.) - 2021
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Persistent link: https://www.econbiz.de/10012649900
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An Analysis of Accounting Treatment for Agri-Commodity Derivatives Under IFRS
D, Preetham; Mahadevappa, B. - 2021
IFRS 7 and 9 have requirement, for recognition, measurement and disclosure of derivatives. Derivatives include futures and options for hedging foreign currency risks, interest rate risk, price risk etc. Derivatives include financial and commodity derivatives, commodity derivatives are of recent...
Persistent link: https://www.econbiz.de/10013218163
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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
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The Effect of Uncertainty about Future Accounting Standards on Financial Reporting Quality
Van Landuyt, Ben W.; White, Brian J. - 2021
Financial statement preparers often make accounting judgments with considerable uncertainty about what future … accounting standards will require. We conduct a study in the experimental economics tradition to investigate how such uncertainty … affects preparers’ current period accounting estimates. Compared to preparers who know with certainty that future standards …
Persistent link: https://www.econbiz.de/10013237178
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Concepts-Based Accounting Standards
Penno, Mark - 2021
reporting, I provide an analytic representation of a concept that explains why concepts-based accounting standards cannot assure … comparability and why their induced consistency may not always be desirable. While the term, concepts-based accounting standards … language-based concepts play in constructing accounting standards. I appeal to the academic literature in machine learning …
Persistent link: https://www.econbiz.de/10013248061
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Investigating the relationship between bank performance and accounting standards : evidence from M&As in European banking
Akgün, Ali İhsan - In: Journal of capital markets studies 6 (2022) 1, pp. 106-124
accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior … one of the very few studies to investigate the relationship between bank performance, M&A activity and accounting …-specific characteristics that affect accounting standards influence M&A transactions in European banks. …
Persistent link: https://www.econbiz.de/10012887370
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Management accounting and control in higher education institutions : a systematic literature review
Vale, José; Amaral, Joana; Abrantes, Luís; Leal, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-22
management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on …
Persistent link: https://www.econbiz.de/10012816572
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