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  • Search: subject:"Accounting principles"
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Year of publication
Subject
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Bilanzierungsgrundsätze 4,545 Accounting standards 4,540 IFRS 2,725 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 511 Bilanzpolitik 509 Generally Accepted Accounting Principles 449 Corporate disclosure 362 Unternehmenspublizität 362 Rechnungslegung 317 Bilanzierung 294 Balancing accounts 290 Standardisierung 286 Standardization 286 Theorie 265 Theory 265 International Financial Reporting Standards 263 International Accounting Standards 260 Accounting valuation 246 Bilanzielle Bewertung 246 Vergleich 228 Wirtschaftsprüfung 228 Comparison 226 Financial audit 226 Konzernabschluss 213 EU countries 206 EU-Staaten 206 Berichtswesen 202 Reporting 202
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Online availability
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Free 1,064 Undetermined 1,059 CC license 51
Type of publication
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Article 2,805 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 356 Book section 356 Hochschulschrift 317 Thesis 269 Graue Literatur 254 Non-commercial literature 254 Lehrbuch 172 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 3,602 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 Nobes, Christopher 15 Barth, Mary E. 14 Black, Dirk E. 14 Kirsch, Hanno 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 Journal of accounting and public policy 45 Der Betrieb 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) 4,652 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 181 - 190 of 4,942
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How do auditors' use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?
Boyle, Erik S. - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-13
Persistent link: https://www.econbiz.de/10015065736
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The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability : evidence from Korea
Lee, Woo Jae; Choi, Seung Uk - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015065741
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IFRS first adoption : the one-size-fits-all approach
Benetti, Cristiane; Thiéry, Stéphanie - In: International journal of managerial and financial … 16 (2024) 3, pp. 282-311
Persistent link: https://www.econbiz.de/10015065980
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The reconsideration of IFRS adoption and audit fees : evidence from UK private firms
Hsu, Yu-Lin; Chen, Ni-Yun - In: The international journal of accounting 59 (2024) 1, pp. 1-39
Persistent link: https://www.econbiz.de/10014532241
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Macroeconomic uncertainty and non-GAAP disclosure
Liu, Junjun - In: Finance research letters 60 (2024), pp. 1-11
Persistent link: https://www.econbiz.de/10014490394
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The UK accounting standards board, 1990-2000 : restoring honesty and trust in accounting
Tweedie, David; Cook, Allan; Whittington, Geoffrey - 2024
Persistent link: https://www.econbiz.de/10014493280
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The disclosure quality consequences of copying standard-setter guidance
Scott, Rachel; Skinner, A. Nicole; Valentine, Kristen - In: Review of accounting studies 29 (2024) 1, pp. 770-808
Persistent link: https://www.econbiz.de/10015127480
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The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness
Wang, Jing; Welker, Michael - In: Review of accounting studies 29 (2024) 4, pp. 3946-3976
Persistent link: https://www.econbiz.de/10015133879
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Financial reporting for Islamic financial institutions : accounting standards, interpretation and application
Mahar, Abdul Rauf; Bhatti, Ayesha; Ashraf, Muhammad Junaid - 2024
Persistent link: https://www.econbiz.de/10014515320
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Non-GAAP financial reporting : an ethical analysis
Mintz, Steven M.; Miller, William F.; Shawver, Tara J. - In: Research handbook on financial accounting, (pp. 62-86). 2024
Persistent link: https://www.econbiz.de/10014475196
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