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  • Search: subject:"Accounting Principles"
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Year of publication
Subject
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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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Online availability
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Free 1,065 Undetermined 1,060 CC license 52
Type of publication
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Article 2,806 Book / Working Paper 2,114 Journal 21 Other 2
Type of publication (narrower categories)
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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 9 Multi-volume publication 9 Aufgabensammlung 7 CD-ROM, DVD 6 research-article 6
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Language
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English 3,603 German 1,255 Undetermined 68 French 20 Polish 4 Spanish 4 Italian 2 Czech 1 Croatian 1 Lithuanian 1
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Author
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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
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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
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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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Showing 351 - 360 of 4,943
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The effect of IFRS adoption on accrual-based and real earnings management : emerging markets' perspective
Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel; … - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 485-508
Persistent link: https://www.econbiz.de/10014311704
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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
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The effects of SFAS 123R on earnings management
Lee, Seungwon - In: The journal of corporate accounting & finance 34 (2023) 1, pp. 179-190
Persistent link: https://www.econbiz.de/10014279425
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The discount rate used in the current expected credit loss standard creates accounting losses where there are no economic losses
Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 2, pp. 225-232
Persistent link: https://www.econbiz.de/10014294238
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Does consolidation of variable interest entities improve the pricing of financial reporting in bank holding companies? : evidence from FAS 166/167
Hsu, Audrey Wen-hsin; Pourjalali, Hamid; Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 510-541
Persistent link: https://www.econbiz.de/10014294250
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CEO pay components and aggressive non-GAAP earnings disclosure
Black, Dirk E.; Black, Ervin, L.; Christensen, Theodore E. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 648-675
Persistent link: https://www.econbiz.de/10014294255
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The economic consequences of IFRS 16 adoption : the role of gearing restriction in debt covenants
Lau, Chee Kwong - In: Journal of applied accounting research 24 (2023) 3, pp. 464-482
Persistent link: https://www.econbiz.de/10014295023
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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
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Perspectives on the financial reporting of intangibles
Appleton, Anthony; Barckow, Andreas; Botosan, Christine A. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
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Adoption of International Financial Reporting Standards and its effect on quality of financial reporting : a bibliometric study
Kumari, Reena; Naresh G. - In: International journal of managerial and financial … 15 (2023) 3, pp. 255-281
Persistent link: https://www.econbiz.de/10014315610
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