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  • Search: subject:"Rules-based"
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Year of publication
Subject
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Accounting law 17 Bilanzrecht 17 Accounting standards 16 IFRS 16 Bilanzierungsgrundsätze 15 Standardisierung 13 Standardization 13 Financial audit 10 Wirtschaftsprüfung 10 Welt 7 World 7 rules-based standards 7 Accounting policy 6 Bilanzpolitik 6 principles-based standards 6 Rules-based standards 5 rules-based 5 Accounting 4 China 4 International economic relations 4 Internationale Wirtschaftsbeziehungen 4 Principles-based 4 Principles-based standards 4 Rechnungswesen 4 Rules-based 4 USA 4 United States 4 WTO law 4 WTO-Recht 4 rules-based approach 4 BCPs 3 Berichtswesen 3 Capital budgeting 3 Decision-making 3 Emerging Markets 3 Information overload 3 PRC 3 Principles- vs. rules-based decision aid 3 Regulatory Policies 3 Reporting 3
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Online availability
All
Undetermined 26 Free 14 CC license 2
Type of publication
All
Article 45 Book / Working Paper 6
Type of publication (narrower categories)
All
Article in journal 35 Aufsatz in Zeitschrift 35 Article 2 review-article 1
Language
All
English 38 Undetermined 13
Author
All
Hartmann, Maren 3 Ping, Luo 3 Taylor, John B. 3 Weißenberger, Barbara E. 3 Anderson, Kym 2 Cabán, David 2 Donelson, Dain C. 2 Mergenthaler, Richard D. 2 Peytcheva, Marietta 2 Wright, Arnold 2 Ahsan, A. F. M. Mainul 1 Ali, Muhammad Jahangir 1 Anabila, Andrew Ayimbila 1 Anu?a Buiga 1 Arjoon, Surendra 1 Ashraf, Dawood 1 Bierstaker, James L. 1 Bjornsen, Matt 1 Boone, Jeffery P. 1 Bose, Feler 1 Bose, Sudipta 1 Boyle, Erik S. 1 Braun, Gary P. 1 Brink, Alisa 1 Buchanan, John 1 Carey, Peter 1 Choi, Jinwoo 1 Cohen, Jeffrey R. 1 Deaconu, Adela 1 Deakin, Simon F. 1 Elliot, Mark 1 Fornaro, James 1 Fornaro, James M. 1 Fried, Jonathan T. 1 Gentzoglanis, Anastassios 1 Gooden, Eric 1 Haynes, Christine M. 1 Henderson, Darren 1 Huang, Hua-wei 1 Hunter, Kara E. 1
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Institution
All
East Asian Bureau of Economic Research (EABER) 3 Crawford School of Public Policy, Australian National University 1 Department of Accounting, Economics and Finance, Bristol Business School 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
Published in...
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Journal of policy modeling : JPMOD ; a social science forum of world issues 3 Accounting horizons : a quarterly publication of the American Accounting Association 2 Advances in accounting : a research annual 2 Journal of Business Economics 2 Journal of Business Ethics 2 Research in accounting regulation 2 Abacus : a journal of accounting, finance and business studies 1 Accounting and business research 1 Advances in accounting behavioral research 1 Asia Pacific business review 1 Asia and the global economy : AGE 1 Asian review of accounting 1 Behavioral research in accounting 1 Departmental Working Papers / Crawford School of Public Policy, Australian National University 1 Emerging markets review 1 Eurasian geography and economics 1 Finance Working Papers 1 Governance Working Papers 1 International Journal of Accounting and Finance 1 International Journal of Economics and Accounting 1 International Journal of Financial Markets and Derivatives 1 International business and economics research journal 1 International journal of accounting and information management 1 International journal of auditing : IJA 1 Journal of Policy Modeling 1 Journal of accounting and public policy 1 Journal of accounting research 1 Journal of business economics : JBE 1 Journal of economic surveys 1 Journal of entrepreneurship and public policy 1 Journal of international accounting auditing & taxation 1 Journal of international accounting, auditing and taxation 1 MPRA Paper 1 Macroeconomics Working Papers 1 Meditari Accountancy Research 1 Oxford review of economic policy 1 Review of accounting studies 1 The Estey journal of international law and trade policy 1 The accounting review : a publication of the American Accounting Association 1 The journal of accounting and management : JAM 1
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Source
All
ECONIS (ZBW) 35 RePEc 13 EconStor 2 Other ZBW resources 1
Showing 1 - 10 of 51
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Decision-making in the capital budgeting context : effects of type of decision aid and increases in information load
Hartmann, Maren; Weißenberger, Barbara E. - In: Journal of business economics : JBE 94 (2024) 2, pp. 379-411
Persistent link: https://www.econbiz.de/10014494708
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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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Decision-making in the capital budgeting context: effects of type of decision aid and increases in information load
Hartmann, Maren; Weißenberger, Barbara E. - In: Journal of Business Economics 94 (2023) 2, pp. 379-411
This paper sheds light on the question of whether a rules-based or general principles-based decision aid is preferable … second manipulation referred to the type of decision aid—either a detailed, rules-based capital budgeting guideline with … rules-based capital budgeting guideline reported significantly higher decision confidence. …
Persistent link: https://www.econbiz.de/10015202770
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The US-China rivalry and Europe's choice
Choi, Jinwoo - In: Asia and the global economy : AGE 3 (2023) 1, pp. 1-6
It is in Europe's interest to preserve the rules-based international order, fending off challenges to it by revisionist … powers, notably China and Russia. Europe has opted to jump on the US bandwagon to preserve the rules-based order and acts as …
Persistent link: https://www.econbiz.de/10014413923
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Cover Image
Decision-making in the capital budgeting context: effects of type of decision aid and increases in information load
Hartmann, Maren; Weißenberger, Barbara E. - In: Journal of Business Economics 94 (2023) 2, pp. 379-411
This paper sheds light on the question of whether a rules-based or general principles-based decision aid is preferable … second manipulation referred to the type of decision aid—either a detailed, rules-based capital budgeting guideline with … rules-based capital budgeting guideline reported significantly higher decision confidence. …
Persistent link: https://www.econbiz.de/10015404662
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Cover Image
Does compliance with screening standards affect the performance of firms?
Ashraf, Dawood; Rizwan, Muhammad Suhail; Raza, Muhammad … - In: Emerging markets review 65 (2025), pp. 1-24
Persistent link: https://www.econbiz.de/10015329788
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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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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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