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  • Search: subject:"Comparability"
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Year of publication
Subject
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Vergleich 128 Comparison 126 comparability 106 IFRS 93 Financial statement 88 Jahresabschluss 88 Accounting 80 Comparability 79 Rechnungswesen 78 Accounting standards 43 Bilanzierungsgrundsätze 43 Welt 41 World 39 Financial statement comparability 36 financial statement comparability 29 China 27 Accounting policy 25 Bilanzpolitik 25 Financial audit 25 Wirtschaftsprüfung 25 Corporate disclosure 24 Unternehmenspublizität 24 Asymmetric information 23 Asymmetrische Information 23 EU countries 20 Accounting comparability 19 EU-Staaten 19 Information value 18 Informationswert 18 Theorie 18 Theory 18 Bilanzanalyse 15 accounting comparability 15 Berichtswesen 14 Corporate Governance 14 Corporate governance 14 Financial statement analysis 14 Führungskräfte 14 Großbritannien 14 Managers 14
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Online availability
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Undetermined 232 Free 153 CC license 14
Type of publication
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Article 365 Book / Working Paper 61 Other 1
Type of publication (narrower categories)
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Article in journal 252 Aufsatz in Zeitschrift 252 Article 23 Working Paper 21 Graue Literatur 15 Non-commercial literature 15 Arbeitspapier 13 research-article 13 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 326 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 Kim, Yong Shik 5 Majeed, Muhammad Ansar 5 Ojo, Marianne 5 Istrate, Costel 4 Lobo, Gerald J. 4 Mazur, Kasia 4 Perotti, Pietro 4 Salehi, Mahdi 4 Yan, Chao 4 Zhang, Zhichao 4 Ahn, Hyejin 3 Allini, Alessandra 3 Bennett, Jeffrey W. 3 Biswas, Pallab Kumar 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 Jiu, Lili 3 Kim, Sangwan 3 Phan, Ho-Tan-Phat 3 Ranasinghe, Dinithi 3 Taylor, Grantley 3 Tiefensee, Anita 3 Tucker, Jennifer Wu 3 Ullah, Irfan 3 Wang, Jianqiong 3 Abdallah, Wagdy M. 2 Aboiron, Jérémie 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 Finance research letters 8 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 Review of accounting studies 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 Advances in accounting : a research annual 5 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 5 Journal of Accounting Literature 5 Journal of business finance & accounting : JBFA 5 The European accounting review 5 Anale. Seria Stiinte Economice. Timisoara 4 International journal of economics and accounting : IJEA 4 International review of financial analysis 4 Journal of Accounting and Management Information Systems 4 Journal of international accounting research 4 Meditari Accountancy Research 4 The journal of corporate accounting & finance 4 Accounting forum 3 Accounting in Europe 3 Asian review of accounting 3 Auditing : a journal of practice & theory 3 Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets 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 & management information systems : JAMIS 3 Journal of accounting, auditing & finance : JAAF 3 Ovidius University Annals, Economic Sciences Series 3 Research in international business and finance 3 Social Indicators Research 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
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Source
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ECONIS (ZBW) 273 RePEc 104 EconStor 31 Other ZBW resources 17 BASE 2
Showing 1 - 10 of 427
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Financial statement comparability and analysts' optimism for accruals
Lee, Bryan Byung-Hee; Lee, Jay Junghun - In: The British accounting review 56 (2024) 3, pp. 1-22
Persistent link: https://www.econbiz.de/10015062421
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Organization capital and financial statement comparability
Biswas, Pallab Kumar; Ranasinghe, Dinithi - In: The journal of corporate accounting & finance 36 (2025) 1, pp. 24-38
Persistent link: https://www.econbiz.de/10015371244
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Implications of the EU regulation on public oversight systems for statutory auditors
Gisbert, Ana; Navallas, Begoña; Gómez-Carrasco, Pablo; … - In: Revista de Contabilidad 28 (2025) 1, pp. 133-150
Persistent link: https://www.econbiz.de/10015396488
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Policies and tools for comparing and recognising VET qualifications in Europe : an overview
Symeonidis, Vasileios; Blomqvist, Carita - 2025
This paper provides an overview of the policies and tools employed by EU Member States to ensure the comparability and …
Persistent link: https://www.econbiz.de/10015419809
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Executive age, executive gender and financial statement comparability
Farshadfar, Shadi; Samarbakhsh, Laleh; Jahan, Ismat - In: Advances in accounting : a research annual 68 (2025), pp. 1-17
Persistent link: https://www.econbiz.de/10015435902
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Policies and tools for comparing and recognising VET qualifications in Europe: An overview
Symeonidis, Vasileios; Blomqvist, Carita - 2025
This paper provides an overview of the policies and tools employed by EU Member States to ensure the comparability and …
Persistent link: https://www.econbiz.de/10015608069
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Effect of Cognitive Pretests on Measurement Invariance and Reliability in Quality of Life Measures: An Evaluation in Refugee Studies
Menold, Natalja - In: Social Indicators Research 179 (2025) 1, pp. 527-548
The issue evaluated was how cross-cultural cognitive pretests affect the reliability and comparability of data when …-speaking population. The comparability of data was evaluated by means of two popular measurement invariance analysis methods (exact and … comparability of factor structure (configural invariance), the loadings or weights an item has on the factor (metric invariance …
Persistent link: https://www.econbiz.de/10015492561
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Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? : evidence from ASC 842 and IFRS 16
Altamuro, Jennifer; Chen, Lucy Huajing; Li, Yiwen - In: Review of accounting studies 30 (2025) 3, pp. 2673-2723
Persistent link: https://www.econbiz.de/10015554101
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The polar contradiction between "power" and "justice"
Wiese, Harald - In: Homo oeconomicus : HOE ; journal of behavioral and … 42 (2025) 1, pp. 37-42
Persistent link: https://www.econbiz.de/10015595801
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Accounting choice in measurement and comparability : an examination of the effect of the fair value option
Fontes, Joana Cardoso; Panaretou, Argyro; Shakespeare, … - In: Review of accounting studies 30 (2025) 2, pp. 1592-1637
Persistent link: https://www.econbiz.de/10015533921
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