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  • Search: subject:"COMPARABILITY"
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Year of publication
Subject
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Vergleich 115 Comparison 113 comparability 105 IFRS 88 Financial statement 76 Jahresabschluss 76 Accounting 74 Comparability 73 Rechnungswesen 72 Welt 40 Accounting standards 39 Bilanzierungsgrundsätze 39 World 38 Financial statement comparability 30 China 25 Financial audit 24 Wirtschaftsprüfung 24 financial statement comparability 24 Asymmetric information 21 Asymmetrische Information 21 Corporate disclosure 21 Unternehmenspublizität 21 Accounting policy 20 Bilanzpolitik 20 EU countries 18 EU-Staaten 17 Theorie 17 Theory 17 Information value 16 Informationswert 16 Accounting comparability 15 accounting comparability 14 Berichtswesen 13 Reporting 13 Bilanzanalyse 12 Großbritannien 12 Measurement 12 Standardisierung 12 Standardization 12 United Kingdom 12
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Online availability
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Undetermined 208 Free 143 CC license 12
Type of publication
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Article 331 Book / Working Paper 59 Other 1
Type of publication (narrower categories)
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Article in journal 223 Aufsatz in Zeitschrift 223 Article 20 Working Paper 19 Graue Literatur 14 Non-commercial literature 14 Arbeitspapier 12 research-article 11 Aufsatz im Buch 5 Book section 5 Conference paper 2 Konferenzbeitrag 2 review-article 2 Congress Report 1 viewpoint 1
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Language
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English 290 Undetermined 92 German 3 French 3 Spanish 2 Portuguese 1
Author
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Breesch, Diane 5 Cascino, Stefano 5 Cole, Vicky 5 Gassen, Joachim 5 Majeed, Muhammad Ansar 5 Ojo, Marianne 5 Istrate, Costel 4 Kim, Yong Shik 4 Lobo, Gerald J. 4 Mazur, Kasia 4 Salehi, Mahdi 4 Yan, Chao 4 Ahn, Hyejin 3 Allini, Alessandra 3 Bennett, Jeffrey W. 3 Boiral, Olivier 3 Branson, Joel 3 Cao, Shijiao 3 Chen, Jeff Zeyun 3 Chircop, Justin 3 Crosetto, Paolo 3 De Luca, Francesco 3 Dhole, Sandip 3 Gaudeul, Alexia 3 Grabka, Markus M. 3 Habib, Ahsan 3 Kim, Sangwan 3 Perotti, Pietro 3 Phan, Ho-Tan-Phat 3 Ranasinghe, Dinithi 3 Taylor, Grantley 3 Tiefensee, Anita 3 Ullah, Irfan 3 Wang, Jianqiong 3 Abdallah, Wagdy M. 2 Aboiron, Jérémie 2 Abts, Koen 2 Al-Hadi, Ahmed 2 Albuquerque, Fábio de 2 Andreoni, Valeria 2
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 9 International Labour Organization (ILO), United Nations 3 Crawford School of Public Policy, Australian National University 2 Laboratoire d'Économie Appliquée de Grenoble, Département Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2) 2 Sonderforschungsbereich 649: Ökonomisches Risiko, Wirtschaftswissenschaftliche Fakultät 2 Australian Agricultural and Resource Economics Society - AARES 1 Center for the Study of Living Standards (CSLS) 1 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 1 Centre for Household, Income, Labour and Demographic Economics (CHILD) 1 DIW Berlin (Deutsches Institut für Wirtschaftsforschung) 1 Environment Directorate, Organisation de Coopération et de Développement Économiques (OCDE) 1 Fundación BBVA 1 HAL 1 Institut für Weltwirtschaft (IfW) 1 Institute for International Economic Studies (IIES), Stockholms Universitet 1 Institute for the Study of Labor (IZA) 1 Luxembourg Institute of Socio-Economic Research (CEPS/INSTEAD) 1 Mathematica Policy Research 1 Palgrave Macmillan 1 Statistisk Sentralbyrå, Government of Norway 1 UNIVERSIDAD DE LOS ANDES-CEDE 1 Université Paris-Dauphine 1 Université Paris-Dauphine (Paris IX) 1 Wirtschaftswissenschaftliche Fakultät, Friedrich-Schiller-Universität Jena 1 ZenTra - Center for Transnational Studies 1
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Published in...
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The accounting review : a publication of the American Accounting Association 11 MPRA Paper 9 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 7 Journal of accounting and public policy 7 Journal of Accounting and Management Information Systems (JAMIS) 6 Accounting and business research 5 Accounting and finance 5 Accounting horizons : a quarterly publication of the American Accounting Association 5 Finance research letters 5 Journal of business finance & accounting : JBFA 5 Review of accounting studies 5 Advances in accounting : a research annual 4 Anale. Seria Stiinte Economice. Timisoara 4 International journal of economics and accounting : IJEA 4 Journal of Accounting and Management Information Systems 4 Journal of international accounting research 4 Meditari Accountancy Research 4 Auditing : a journal of practice & theory 3 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 3 ILO Working Papers 3 International Journal of Accounting, Auditing and Performance Evaluation 3 International Journal of Financial Studies : open access journal 3 International Journal of Managerial and Financial Accounting 3 International Productivity Monitor 3 International journal of auditing : IJA 3 Journal of Accounting Literature 3 Journal of accounting & management information systems : JAMIS 3 Ovidius University Annals, Economic Sciences Series 3 The European accounting review 3 Abacus : a journal of accounting, finance and business studies 2 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 2 Accounting forum 2 Accounting in Europe 2 Applied economics 2 Asian review of accounting 2 BEA working papers 2 China journal of accounting research : CJAR 2 Cogent Business & Management 2 Cogent business & management 2 Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets 2
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Source
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ECONIS (ZBW) 243 RePEc 104 EconStor 27 Other ZBW resources 15 BASE 2
Showing 121 - 130 of 391
Cover Image
Missing poor in the U.S.
Lefebvre, Mathieu; Pestieau, Pierre; Ponthière, Grégory - 2019
Persistent link: https://www.econbiz.de/10011993558
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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
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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
can improve the comparability of accounting information between China and other countries that have adopted IFRS. Moreover … comparability of accounting information between China and target countries. …
Persistent link: https://www.econbiz.de/10012117987
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Current-account asymmetries in U.S.-EU statistics
Howell, Kristy; Hanson, Jessica; Obrzut, Robert; Nowak, Olaf - 2019
Persistent link: https://www.econbiz.de/10012665282
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Large scale studies of holistic professional competence in vocational education and training (VET) : the case of Norway
Lahn, Leif Christian; Nore, Hæge - In: International journal for research in vocational … 6 (2019) 2, pp. 132-152
Context: In this paper, we review and discuss the piloting in Norway of a German methodology for competence diagnostics in vocational education and training: the Competence Development and Assessment in TVET (COMET) project. Our overarching theme is determining to what extent such large-scale...
Persistent link: https://www.econbiz.de/10012056974
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The role of the Big Four audit firms and the legal system in non-GAAP comparability
Macchioni, Riccardo; Allini, Alessandra; Prisco, Martina - In: Financial reporting : journal of financial communication (2022) 1, pp. 78-116
Persistent link: https://www.econbiz.de/10013326305
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Does IFRS convergence promote corporate innovation? : preliminary evidence from China
Zhang, Min; Wu, Yaqian; Tong, Lijing; Deng, Yingwen - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 1, pp. 255-274
Persistent link: https://www.econbiz.de/10012820877
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Financial statement comparability and stock liquidity : evidence from China
Majeed, Muhammad Ansar; Yan, Chao - In: Applied economics 54 (2022) 47, pp. 5497-5514
Persistent link: https://www.econbiz.de/10013411229
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Competition, proprietary costs of financial reporting, and financial statement comparability
Imhof, Michael; Seavey, Scott E.; Watanabe, Olena V. - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 1, pp. 114-142
Persistent link: https://www.econbiz.de/10012794265
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Regional tourism satellite accounts : towards international comparability
Frenț, Cristi; Frechtling, Douglas C. - In: Tourism review 77 (2022) 1, pp. 97-112
Persistent link: https://www.econbiz.de/10012939642
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