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  • Search: subject:"GAAP"
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Year of publication
Subject
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Bilanzierungsgrundsätze 4,656 Accounting standards 4,655 IFRS 2,861 Rechnungswesen 1,184 Accounting 1,179 USA 900 United States 873 Deutschland 865 Germany 825 Bilanzrecht 787 Accounting law 775 Jahresabschluss 766 Financial statement 739 Welt 563 World 563 Bilanzpolitik 529 Accounting policy 527 Generally Accepted Accounting Principles 419 Corporate disclosure 381 Unternehmenspublizität 380 Rechnungslegung 319 Standardisierung 302 Standardization 302 Bilanzierung 298 Balancing accounts 291 Theorie 268 Theory 267 International Accounting Standards 258 Bilanzielle Bewertung 257 Accounting valuation 255 International Financial Reporting Standards 254 Comparison 233 Vergleich 233 Wirtschaftsprüfung 232 Financial audit 229 Konzernabschluss 215 EU countries 212 EU-Staaten 212 Reporting 210 Berichtswesen 209
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Online availability
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Undetermined 1,193 Free 1,159 CC license 61
Type of publication
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Article 2,996 Book / Working Paper 2,131 Journal 21 Other 8
Type of publication (narrower categories)
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Article in journal 2,448 Aufsatz in Zeitschrift 2,448 Aufsatz im Buch 359 Book section 359 Hochschulschrift 319 Thesis 268 Graue Literatur 258 Non-commercial literature 258 Lehrbuch 175 Working Paper 172 Arbeitspapier 164 Textbook 155 Dissertation u.a. Prüfungsschriften 67 Collection of articles of several authors 59 Sammelwerk 59 Bibliografie enthalten 57 Bibliography included 57 Reprint 52 Case study 40 Fallstudie 40 Aufsatzsammlung 31 Conference paper 27 Konferenzbeitrag 27 Amtsdruckschrift 26 Government document 26 Handbook 24 Handbuch 24 Article 22 Ratgeber 20 Glossar enthalten 17 Glossary included 17 Guidebook 17 Konferenzschrift 17 research-article 14 Collection of articles written by one author 10 Conference proceedings 10 Sammlung 10 Mehrbändiges Werk 9 Multi-volume publication 9 Aufgabensammlung 8
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Language
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English 3,723 German 1,293 Undetermined 114 French 30 Czech 6 Spanish 3 Italian 2 Polish 2 Croatian 1
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Author
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Christensen, Theodore E. 35 Sellhorn, Thorsten 25 Schildbach, Thomas 24 Wüstemann, Jens 23 Pellens, Bernhard 21 Küting, Karlheinz 20 Sunder, Shyam 19 Ballwieser, Wolfgang 18 Haller, Axel 18 Harris, Peter 18 Tarca, Ann 18 Henry, Elaine 17 Fülbier, Rolf Uwe 16 Zeff, Stephen A. 16 Isidro, Helena 15 Nobes, Christopher 15 Barth, Mary E. 14 Black, Dirk E. 14 Kirsch, Hanno 14 Ramanna, Karthik 14 Street, Donna L. 14 Wagenhofer, Alfred 14 Buchholz, Rainer 12 Coenenberg, Adolf Gerhard 12 Daske, Holger 12 Ernstberger, Jürgen 12 Gassen, Joachim 12 Gee, Kurt H. 12 Gordon, Elizabeth A. 12 Holzmann, Oscar J. 12 Schipper, Katherine 12 Stadler, Christian 12 Weber, Claus-Peter 12 Enomoto, Masahiro 11 Glaum, Martin 11 Gray, Sidney J. 11 Meyer, Conrad 11 Schultze, Wolfgang 11 Wood, Frank 11 Baetge, Jörg 10
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Institution
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European Investment Bank 12 International Accounting Standards Board 11 International Accounting Standards Committee 11 HAL 9 Ernst & Young <London> / International Financial Reporting Group 8 National Bureau of Economic Research 7 USA / Congress / House of Representatives / Committee on Financial Services / Subcommittee on Capital Markets, Insurance, and Government-Sponsered Enterprises 7 Deloitte LLP 6 Ernst & Young <London> 6 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 6 Institut der Wirtschaftsprüfer in Deutschland 6 Springer Fachmedien Wiesbaden 6 World Bank 6 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 5 European Commission / Directorate-General for the Budget 5 American Enterprise Institute 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 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 3 Stollfuß Medien GmbH & Co. KG 3 USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations 3 USA / Congress / House of Representatives / Committee on Energy and Commerce / Subcommittee on Commerce, Trade and Consumer Protection 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 KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf> 2 Lancaster University 2 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 2 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 USA / Congress / Senate / Committee on Governmental Affairs 2 USA / Government Accountability Office 2 University of Reading / Department of Economics 2
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Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 71 The accounting review : a publication of the American Accounting Association 65 Accounting in Europe 58 Review of accounting studies 53 WPg : Kompetenz schafft Vertrauen 51 Der Betrieb 44 Journal of accounting and public policy 44 Accounting horizons : a quarterly publication of the American Accounting Association 43 IRZ : Zeitschrift für internationale Rechnungslegung 43 Journal of accounting & economics 42 Advances in accounting : a research annual 41 Betriebs-Berater : BB 39 Research in accounting regulation 35 Journal of international accounting auditing & taxation 34 The journal of corporate accounting & finance 33 Abacus : a journal of accounting, finance and business studies 30 Issues in accounting education 30 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 29 The international journal of accounting : TIJA 29 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 Journal of business finance & accounting : JBFA 21 The IASB: the standards and their widespread adoption 21 Europäische Hochschulschriften / 5 20 Accounting and business research 19 Accounting, Economics, and Law : AEL ; a convivium 19 Accounting perspectives : a journal of The Canadian Academic Accounting Association 18 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 European accounting review 17 International journal of accounting, auditing and performance evaluation : IJAAPE 17 Review of quantitative finance and accounting 17 Accounting and finance 16 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
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Source
All
ECONIS (ZBW) 4,796 USB Cologne (EcoSocSci) 180 RePEc 118 EconStor 30 Other ZBW resources 18 BASE 14
Showing 1 - 10 of 5,156
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Right on target : is public disclosure of non-GAAP earnings associated with M&A efficiency?
Chen, Ciao-Wei; Heflin, Frank; Ryu, Patrick W.; Wang, … - In: Contemporary accounting research : the journal of the … 42 (2025) 3, pp. 2122-2155
Persistent link: https://www.econbiz.de/10015463764
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The reporting of alternative performance measures in Germany and the introduction of the ESMA guidelines
Görmar, Jens; Thomsen, Martin; Watrin, Christoph - In: Schmalenbach journal of business research : SBUR 77 (2025) 4, pp. 885-914
corresponding GAAP earnings, so the sum of exclusions is, on average, profit-increasing rather than profit-decreasing. Furthermore …
Persistent link: https://www.econbiz.de/10015615433
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Segment profit/loss and the limitations of a "management approach"
Durney, Michael T.; Gee, Kurt H.; Wiebe, Zac - In: Management science : journal of the Institute for … 71 (2025) 9, pp. 7474-7496
Persistent link: https://www.econbiz.de/10015532521
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Accounting basis and verification : survey evidence from U.S. private firms
Call, Andrew C.; Hendricks, Bradley E.; Labro, Eva; … - 2026
Persistent link: https://www.econbiz.de/10015626688
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Tension in financial reporting : reacting to a peer bankruptcy announcement
Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - In: Journal of accounting, auditing & finance : JAAF 41 (2026) 1, pp. 317-347
Persistent link: https://www.econbiz.de/10015597293
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National institutions, transparency and accounting for goodwill : impairment recognition under IFRS in Europe
Fujiyama, Keishi; Gray, Sidney J. - 2026
Persistent link: https://www.econbiz.de/10015639227
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The impact of voluntary IFRS adoption on financial reporting quality and firm value : evidence from listed firms in Vietnam
Nguyen, Ngoc Giau; Nguyen Ngoc Tien - In: International Journal of Financial Studies : open … 14 (2026) 5, pp. 1-16
As emerging economies expedite their integration into global capital markets, comprehending the implications of voluntary International Financial Reporting Standards (IFRS) adoption has become increasingly critical for regulators, investors, and corporations. This study examines the influence of...
Persistent link: https://www.econbiz.de/10015652316
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A bargaining theory of the leverage-profitability relationship
Panteghini, Paolo - 2026
data. Under historical-cost measurement (GAAP), book assets do not respond to the bargaining environment, so the mechanism …
Persistent link: https://www.econbiz.de/10015638858
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The joint effects of litigation risk and regulation on non-GAAP reporting
Cazier, Richard A.; Christensen, Theodore E.; Merkley, … - In: Journal of business finance & accounting : JBFA 51 (2024) 3/4, pp. 783-818
Persistent link: https://www.econbiz.de/10014541708
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Does auditor style influence non-GAAP earnings disclosure?
Heflin, Frank; Tan, Jacqueline; Ton, Karen; Wang, Jasmine - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1639-1671
Persistent link: https://www.econbiz.de/10015156970
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