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  • Search: subject:"Principles-based"
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Year of publication
Subject
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IFRS 27 Accounting standards 23 Bilanzierungsgrundsätze 22 Standardisierung 20 Standardization 20 Accounting law 16 Bilanzrecht 16 Financial audit 15 Wirtschaftsprüfung 15 principles-based standards 10 principles-based 9 Accounting 8 Accounting policy 8 Bilanzpolitik 8 Principles-based 8 Principles-based standards 8 Rechnungswesen 8 Regulation 8 Regulierung 8 principles-based regulation 7 regulatory arbitrage 6 rules-based standards 6 Bank regulation 5 Bankenregulierung 5 Berichtswesen 5 Financial market regulation 5 Finanzmarktregulierung 5 Reporting 5 Welt 5 World 5 credit funds 5 non-bank financial intermediation 5 prudential supervision 5 shadow banking 5 Bankenaufsicht 4 Banking supervision 4 Rules-based 4 Rules-based standards 4 Theorie 4 Theory 4
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Online availability
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Undetermined 27 Free 25
Type of publication
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Article 52 Book / Working Paper 14 Other 1
Type of publication (narrower categories)
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Article in journal 42 Aufsatz in Zeitschrift 42 Working Paper 6 Arbeitspapier 3 Graue Literatur 3 Non-commercial literature 3 Article 2 review-article 1
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Language
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English 54 Undetermined 13
Author
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Thiemann, Matthias 5 Tröger, Tobias 4 Bijkerk, Suzanne H. 3 Karamychev, Vladimir A. 3 Ojo, Marianne 3 Swank, Otto H. 3 Beerbaum, Dirk 2 Cabán, David 2 Deaconu, Adela 2 Dima, Bogdan 2 Dima, Ştefana Maria 2 Krishnan, Gopal 2 Năchescu, Miruna 2 Peytcheva, Marietta 2 Piechocki, Maciej 2 Saccon, Chiara 2 Weber, Christoph 2 Wright, Arnold 2 Adegbite, Emmanuel 1 Adela, Deaconu 1 Ahsan, A. F. M. Mainul 1 Ali, Muhammad Jahangir 1 Amaeshi, Kenneth 1 Anabila, Andrew Ayimbila 1 Anu?a Buiga 1 Arjoon, Surendra 1 Bonnier, Carole 1 Boone, Jeffery P. 1 Bose, Sudipta 1 Boyle, Erik S. 1 Braun, Gary P. 1 Brink, Alisa 1 Bryson, J. M. 1 Buchanan, John 1 Buiga, Anuţa 1 Carey, Peter 1 Chen, Anthony 1 Cho, Myojung 1 Chung, Heesun 1 Cohen, Jeffrey R. 1
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 Department of Accounting, Economics and Finance, Bristol Business School 2 Geary Institute, University College Dublin 2 Tinbergen Instituut 1
Published in...
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Advances in accounting : a research annual 3 MPRA Paper 3 Research in accounting regulation 3 Accounting horizons : a quarterly publication of the American Accounting Association 2 Journal of Business Ethics 2 Review of accounting studies 2 The accounting review : a publication of the American Accounting Association 2 Working Papers / Department of Accounting, Economics and Finance, Bristol Business School 2 Working Papers / Geary Institute, University College Dublin 2 Abacus : a journal of accounting, finance and business studies 1 Accounting and business research 1 Accounting, Economics, and Law : AEL ; a convivium 1 Accounting, auditing & accountability journal 1 Advances in accounting behavioral research 1 Advances in taxation 1 Annals of Faculty of Economics 1 Asia Pacific business review 1 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 1 Asian review of accounting 1 Behavioral research in accounting 1 Discussion paper / Tinbergen Institute 1 European Financial and Accounting Journal 1 European financial and accounting journal : EFAJ 1 International Journal of Accounting and Finance 1 International Journal of Economics and Accounting 1 International Journal of Financial Markets and Derivatives 1 International journal of accounting and finance 1 International journal of accounting and information management 1 International journal of accounting, auditing and performance evaluation : IJAAPE 1 International journal of auditing : IJA 1 International journal of critical accounting : IJCA 1 Issues in accounting education 1 Journal of Accounting and Management Information Systems (JAMIS) 1 Journal of accounting & management information systems : JAMIS 1 Journal of accounting and public policy 1 Journal of banking regulation 1 Journal of business ethics : JBE 1 Journal of business ethics : JOBE 1 Journal of financial regulation 1 Journal of international accounting auditing & taxation 1
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Source
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ECONIS (ZBW) 45 RePEc 15 EconStor 5 BASE 1 Other ZBW resources 1
Showing 1 - 10 of 67
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Has Japan's corporate governance reform reached a turning point? : some cautionary notes
Buchanan, John; Deakin, Simon F. - In: Asia Pacific business review 30 (2024) 3, pp. 433-450
Persistent link: https://www.econbiz.de/10014574460
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Data access technologies and the "new governance" techniques of financial regulation
McNulty, David; Miglionico, Andrea; Milne, Alistair - In: Journal of financial regulation 9 (2023) 2, pp. 225-248
Persistent link: https://www.econbiz.de/10014427391
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The information content of earnings : the effects of a change in accounting approach
Cabán, David - 2025
Persistent link: https://www.econbiz.de/10015371389
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ulti-stakeholder engagement for the sustainable development goals : introduction to the special issue
Nonet, G. Abord-Hugon; Gößling, Tobias; Tulder, Rob van; … - In: Journal of business ethics : JBE 180 (2022) 4, pp. 945-957
The world is not on track to achieve Agenda 2030—the approach chosen in 2015 by all UN member states to engage multiple stakeholders for the common goal of sustainable development. The creation of the 17 Sustainable Development Goals (SDGs) arguably offered a new take on sustainable...
Persistent link: https://www.econbiz.de/10014467572
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Principles versus rules based standards : differential impact on accounting quality and relevance
Cabán, David - In: The journal of corporate accounting & finance 35 (2024) 4, pp. 174-191
Persistent link: https://www.econbiz.de/10015152925
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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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Principles based accounting standards, audit fees and going concern : evidence using advanced machine learning
Subedi, Meena - In: International journal of accounting and information … 32 (2024) 2, pp. 308-344
Persistent link: https://www.econbiz.de/10014549046
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The economic consequences of heightened materiality uncertainty : an auditing perspective
Huang, Ying; Li, Ningzhong; Zhang, Jieying; Zhou, Xiaolu - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 225-249
Persistent link: https://www.econbiz.de/10014632053
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Does Islamic religiosity influence professional accountants' judgments? : evidence from global convergence of IFRS
Ahsan, A. F. M. Mainul; Bose, Sudipta; Ali, Muhammad … - In: Advances in accounting : a research annual 64 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015060917
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Detecting tail risks to preclude regulatory arbitrage : the case for a normatively charged approach to regulating shadow banking
Thiemann, Matthias; Tröger, Tobias - In: Accounting, Economics, and Law : AEL ; a convivium 11 (2021) 2, pp. 233-266
Persistent link: https://www.econbiz.de/10012621605
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