EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject:"Accounting Principles"
Narrow search

Narrow search

Year of publication
Subject
All
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
more ... less ...
Online availability
All
Free 1,065 Undetermined 1,060 CC license 52
Type of publication
All
Article 2,806 Book / Working Paper 2,114 Journal 21 Other 2
Type of publication (narrower categories)
All
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
more ... less ...
Language
All
English 3,603 German 1,255 Undetermined 68 French 20 Polish 4 Spanish 4 Italian 2 Czech 1 Croatian 1 Lithuanian 1
more ... less ...
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
more ... less ...
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
more ... less ...
Published in...
All
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
more ... less ...
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
more ... less ...
Showing 521 - 530 of 4,943
Cover Image
Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms
Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent business & management 6 (2019), pp. 1-22
In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017, we can investigate earnings value relevance. As...
Persistent link: https://www.econbiz.de/10012115339
Saved in:
Cover Image
Determinant of non-GAAP earnings management practices and its impact on firm value
Ibrani, Ewing Yuvisa; Faisal, Faisal; Handayani, Yenny Dwi - In: Cogent business & management 6 (2019), pp. 1-17
This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based on the fraud diamond theory (FDT). FDT is a theory widely used in behavioral research to explain the factors that cause fraud in a company. In addition, this study also explains...
Persistent link: https://www.econbiz.de/10012116701
Saved in:
Cover Image
Valuation-based accounting research : predominance of the clean surplus valuation model
Djaballah, Abderrahmane - In: International journal of economics and financial issues … 9 (2019) 2, pp. 265-272
Persistent link: https://www.econbiz.de/10012149434
Saved in:
Cover Image
Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
Saved in:
Cover Image
Experimental evidence on the impact of replacing the incurred credit loss model of bank loan loss provisions with the international or US accounting standards boards' expected credit loss models
Gomaa, Mohamed; Kanagaretnam, Kiridaran; Mestelman, Stuart - 2019
Persistent link: https://www.econbiz.de/10012098192
Saved in:
Cover Image
The impact of accounting standards convergence on Chinese firms' overseas mergers and acquisitions
Sun, Shuwei; Zhao, Hailong; He, Xianjie; Zhang, Ying - In: China journal of accounting research : CJAR 12 (2019) 3, pp. 231-250
This paper investigates how accounting standards (AS) convergence influences Chinese firms' overseas mergers and acquisitions (M&As) and shows that this convergence significantly promotes Chinese firms' overseas M&As. Specifically, we find that both the probability of success and the value of...
Persistent link: https://www.econbiz.de/10012117987
Saved in:
Cover Image
The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
Persistent link: https://www.econbiz.de/10012061671
Saved in:
Cover Image
Essays on the usefulness of non-GAAP earnings
Thielemann, Felix - 2019
Die freiwillige Publizität sogenannter Alternativer Performance Kennzahlen (APKs) wird fortlaufend kontrovers diskutiert. Gegenstand der Diskussion ist der mögliche Missbrauch von APKs aufgrund der Tatsache, dass diese relativ zu den nach gängigen Rechnungslegungsvorschriften (GAAP) fest...
Persistent link: https://www.econbiz.de/10012193516
Saved in:
Cover Image
Financial Reporting Standards : legal nature and rules for their interpretation in Colombia
Agreda Moreno, Enrique Jorge - In: Cuadernos de administración : quarterly publication of … 35 (2019) 65, pp. 92-104
Persistent link: https://www.econbiz.de/10012253912
Saved in:
Cover Image
The application of accounting standards in government accounting accrual basis : health laboratory center for Makassar
Asirah, Andi; Sari, Andi Ratna - In: Business and Economic Research : BER 9 (2019) 4, pp. 231-240
Persistent link: https://www.econbiz.de/10012221150
Saved in:
  • First
  • Prev
  • 48
  • 49
  • 50
  • 51
  • 52
  • 53
  • 54
  • 55
  • 56
  • 57
  • 58
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...