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Search: subject:"Accounting Principles"
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Bilanzierungsgrundsätze
4,546
Accounting standards
4,541
IFRS
2,726
Rechnungswesen
1,167
Accounting
1,156
USA
889
United States
861
Deutschland
857
Germany
815
Bilanzrecht
759
Jahresabschluss
747
Accounting law
746
Financial statement
721
Welt
542
World
542
Accounting policy
512
Bilanzpolitik
510
Generally Accepted Accounting Principles
449
Corporate disclosure
363
Unternehmenspublizität
363
Rechnungslegung
317
Bilanzierung
294
Balancing accounts
290
Standardisierung
287
Standardization
287
Theorie
266
Theory
266
International Financial Reporting Standards
264
International Accounting Standards
260
Accounting valuation
246
Bilanzielle Bewertung
246
Wirtschaftsprüfung
228
Vergleich
227
Financial audit
226
Comparison
225
Konzernabschluss
213
EU countries
207
EU-Staaten
207
Berichtswesen
202
Reporting
202
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Free
1,065
Undetermined
1,060
CC license
52
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Article
2,806
Book / Working Paper
2,114
Journal
21
Other
2
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Article in journal
2,346
Aufsatz in Zeitschrift
2,346
Aufsatz im Buch
357
Book section
357
Hochschulschrift
317
Thesis
269
Graue Literatur
254
Non-commercial literature
254
Lehrbuch
173
Working Paper
162
Arbeitspapier
160
Textbook
154
Dissertation u.a. Prüfungsschriften
67
Bibliografie enthalten
57
Bibliography included
57
Collection of articles of several authors
57
Sammelwerk
57
Reprint
52
Case study
40
Fallstudie
40
Aufsatzsammlung
30
Amtsdruckschrift
26
Conference paper
26
Government document
26
Konferenzbeitrag
26
Handbook
24
Handbuch
24
Ratgeber
20
Glossar enthalten
17
Glossary included
17
Guidebook
17
Konferenzschrift
17
Collection of articles written by one author
10
Conference proceedings
10
Sammlung
10
Mehrbändiges Werk
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English
3,603
German
1,255
Undetermined
68
French
20
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4
Spanish
4
Italian
2
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1
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1
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Author
All
Christensen, Theodore E.
34
Sellhorn, Thorsten
25
Schildbach, Thomas
24
Wüstemann, Jens
24
Pellens, Bernhard
21
Küting, Karlheinz
20
Sunder, Shyam
19
Ballwieser, Wolfgang
18
Haller, Axel
18
Tarca, Ann
18
Henry, Elaine
17
Street, Donna L.
16
Zeff, Stephen A.
16
Fülbier, Rolf Uwe
15
Harris, Peter
15
Isidro, Helena
15
Barth, Mary E.
14
Black, Dirk E.
14
Kirsch, Hanno
14
Nobes, Christopher
14
Wagenhofer, Alfred
14
Weißenberger, Barbara E.
13
Buchholz, Rainer
12
Coenenberg, Adolf Gerhard
12
Daske, Holger
12
Gassen, Joachim
12
Gordon, Elizabeth A.
12
Holzmann, Oscar J.
12
Leuz, Christian
12
Ramanna, Karthik
12
Weber, Claus-Peter
12
Enomoto, Masahiro
11
Gee, Kurt H.
11
Glaum, Martin
11
Schultze, Wolfgang
11
Wood, Frank
11
Baetge, Jörg
10
Born, Karl
10
Dobler, Michael
10
Gray, Sidney J.
10
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Institution
All
European Investment Bank
11
International Accounting Standards Board
11
International Accounting Standards Committee
11
Ernst & Young <London>
8
Ernst & Young <London> / International Financial Reporting Group
8
USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
7
Deloitte LLP
6
Institut der Wirtschaftsprüfer in Deutschland
6
Institut für Wirtschaftswissenschaft <Gießen>
6
Springer Fachmedien Wiesbaden
6
World Bank
6
Deloitte & Touche Wirtschaftsprüfungsgesellschaft
5
European Commission / Directorate-General for the Budget
5
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
5
National Bureau of Economic Research
5
Inter-American Development Bank
4
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung
4
Verlag Dr. Kovač
4
Erich Schmidt Verlag
3
European Parliament / Directorate-General for Internal Policies of the Union
3
International Monetary Fund (IMF)
3
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
3
Stollfuß Medien GmbH & Co. KG
3
USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations
3
USA / Subcommittee on Commerce, Trade and Consumer Protection
3
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
3
American Institute of Certified Public Accountants
2
Association de comptabilité nationale <Frankreich>
2
CFA Institute <Charlottesville, Va.>
2
De Gruyter Oldenbourg
2
European Commission / DG II - Economic and Financial Affairs
2
European Communities.
2
Europäische Kommission
2
Financial Accounting Foundation
2
Financial Accounting Foundation / Financial Accounting Standards Board
2
Frankfurt School of Finance & Management
2
International Monetary Fund
2
KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf>
2
Lancaster University
2
Münsteraner Gesprächskreis Rechnungslegung und Prüfung
2
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
The accounting review : a publication of the American Accounting Association
64
Accounting in Europe
57
Review of accounting studies
49
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Journal of accounting and public policy
44
Accounting horizons : a quarterly publication of the American Accounting Association
42
Journal of accounting & economics
41
Betriebs-Berater : BB
39
Advances in accounting : a research annual
38
Research in accounting regulation
35
Journal of international accounting auditing & taxation
32
Issues in accounting education
31
Abacus : a journal of accounting, finance and business studies
30
The journal of corporate accounting & finance
30
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
The international journal of accounting : TIJA
27
International journal of critical accounting : IJCA
24
SpringerLink / Bücher
24
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
Journal of accounting research
22
The IASB: the standards and their widespread adoption
21
Europäische Hochschulschriften / 5
20
Journal of business finance & accounting : JBFA
20
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
18
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
18
Critical perspectives on accounting : an international journal for social and organizational accountability
18
Review of accounting & finance
18
Accounting and business research
17
Accounting perspectives : a journal of The Canadian Academic Accounting Association
17
Accounting, Economics, and Law : AEL ; a convivium
17
European accounting review
17
IRZ : Zeitschrift für internationale Rechnungslegung
17
International journal of accounting, auditing and performance evaluation : IJAAPE
17
Review of quantitative finance and accounting
17
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
16
Accounting forum : advancing the interdisciplinary and global connection of accounting research
16
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
16
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Source
All
ECONIS (ZBW)
4,653
USB Cologne (EcoSocSci)
188
RePEc
64
USB Cologne (business full texts)
13
BASE
10
Other ZBW resources
10
EconStor
5
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331
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340
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331
Decrypting crypto : implications of potential financial accounting treatments of cryptocurrency
Hubbard, Benjamin
- In:
Accounting research journal
36
(
2023
)
4/5
,
pp. 369-383
Persistent link: https://www.econbiz.de/10014490690
Saved in:
332
Securities and exchange commission regulation and non-GAAP income statements
Gomez, Enrique A.
;
Heflin, Frank L.
;
Wang, Jasmine
- In:
The accounting review : a publication of the American …
98
(
2023
)
2
,
pp. 149-175
Persistent link: https://www.econbiz.de/10014289497
Saved in:
333
Role of stock price informativeness in shaping non-GAAP earnings disclosures
Zhang, Ting
;
Tian, Gaoliang
;
Feng, Hua
- In:
Asia-Pacific journal of accounting & economics : …
30
(
2023
)
1
,
pp. 266-283
Persistent link: https://www.econbiz.de/10013482470
Saved in:
334
Practitioner's guide to GAAP 2023 : interpretation and application of generally accepted
accounting
principles
Flood, Joanne M.
-
2023
Persistent link: https://www.econbiz.de/10013483736
Saved in:
335
FASB FIN 48 disclosures : evidence on user perceptions
Smith, Thomas
;
Valencia, Adrian
;
Volkan, Ara G.
; …
- In:
Accounting & taxation : AT
15
(
2023
)
1
,
pp. 27-41
Persistent link: https://www.econbiz.de/10014492420
Saved in:
336
The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro
;
Población García, Javier
; …
- In:
Journal of financial services research
64
(
2023
)
3
,
pp. 303-324
Persistent link: https://www.econbiz.de/10014444199
Saved in:
337
Toward a general equilibrium theory of financial reporting
Bertomeu, Jeremy
;
Cheynel, Edwige
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
3
,
pp. 1521-1544
Persistent link: https://www.econbiz.de/10014456779
Saved in:
338
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:
339
Motivation of discretionary goodwill impairments
Yang, Shengyi
;
Zhu, Shaoying
- In:
Research in international business and finance
66
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014462209
Saved in:
340
The effects of auditors' knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain
Juma'h, Ahmad Hussein
;
Li, Yuan
- In:
International journal of accounting information systems
51
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014536415
Saved in:
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