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  • Search: subject:"STANDARDS"
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Year of publication
Subject
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IFRS 10,911 Accounting standards 4,841 Bilanzierungsgrundsätze 4,691 Welt 3,433 World 3,406 Deutschland 3,367 Labour standards 3,110 Sozialstandards 3,091 Germany 2,953 Accounting 2,779 Rechnungswesen 2,721 Jahresabschluss 1,971 International Financial Reporting Standards 1,846 Financial statement 1,838 Bilanzrecht 1,547 USA 1,546 Accounting law 1,491 United States 1,441 Standardisierung 1,413 Standardization 1,399 Theorie 1,221 Bilanzierung 1,199 Theory 1,189 Balancing accounts 1,175 EU-Staaten 1,167 EU countries 1,157 Bilanzpolitik 1,108 Accounting policy 1,077 Rechnungslegung 1,072 Fair value accounting 1,036 Fair-Value-Bilanzierung 1,030 Bilanzielle Bewertung 964 Accounting valuation 961 Corporate disclosure 929 Unternehmenspublizität 929 Wirtschaftsprüfung 848 Arbeitsbedingungen 833 Financial audit 832 International Accounting Standards 814 Konzernabschluss 790
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Online availability
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Free 8,100 Undetermined 5,496 CC license 297
Type of publication
All
Article 13,702 Book / Working Paper 12,346 Other 175 Journal 140 Database 4
Type of publication (narrower categories)
All
Article in journal 8,975 Aufsatz in Zeitschrift 8,975 Aufsatz im Buch 1,816 Book section 1,816 Graue Literatur 1,779 Non-commercial literature 1,779 Working Paper 1,450 Hochschulschrift 1,224 Arbeitspapier 1,050 Thesis 975 research-article 533 Collection of articles of several authors 459 Sammelwerk 459 Lehrbuch 429 Textbook 372 Dissertation u.a. Prüfungsschriften 287 Amtsdruckschrift 234 Government document 234 Konferenzschrift 231 Aufsatzsammlung 228 Article 179 Case study 147 Fallstudie 147 Bibliografie enthalten 138 Bibliography included 138 review-article 136 Conference proceedings 134 Reprint 108 Conference paper 100 Konferenzbeitrag 100 Handbook 95 Handbuch 95 Ratgeber 53 Guidebook 47 case-report 46 Gesetz 44 Law 44 conceptual-paper 41 Mehrbändiges Werk 40 Multi-volume publication 40
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Language
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English 15,852 German 6,339 Undetermined 3,943 French 152 Spanish 73 Polish 25 Italian 15 Russian 15 Portuguese 14 Romanian 14 Czech 10 Serbian 9 Lithuanian 6 Dutch 3 Swedish 3 Finnish 2 Croatian 2 Hungarian 2 Norwegian 2 Slovenian 2 Turkish 2 Vietnamese 2 Afrikaans 1 Bulgarian 1 Danish 1 Indonesian 1 Malay (macrolanguage) 1 Slovak 1 Ukrainian 1
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Author
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Küting, Karlheinz 106 Kirsch, Hanno 91 Zülch, Henning 85 Müller, Stefan 81 Lüdenbach, Norbert 77 Zwirner, Christian 67 Wagenhofer, Alfred 55 Nobes, Christopher 54 Pellens, Bernhard 53 Wüstemann, Jens 51 Weißenberger, Barbara E. 50 Sellhorn, Thorsten 49 Ballwieser, Wolfgang 47 Baetge, Jörg 46 Freiberg, Jens 44 Haller, Axel 44 Hoffmann, Wolf-Dieter 42 Sunder, Shyam 41 Barth, Mary E. 40 Gebhardt, Günther 40 Zeff, Stephen A. 38 Zimmermann, Jochen 38 Brown, Drusilla K. 37 Buchholz, Rainer 37 Christensen, Theodore E. 37 Kümpel, Thomas 36 Leuz, Christian 36 Schildbach, Thomas 36 Schmidt, Martin 36 Street, Donna L. 36 Gassen, Joachim 35 Haaker, Andreas 35 Bischof, Jannis 34 Fülbier, Rolf Uwe 34 Glaum, Martin 34 Daske, Holger 33 Maertens, Miet 33 Gray, Sidney J. 32 Tsalavoutas, Ioannis 32 Landsman, Wayne R. 31
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Institution
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International Monetary Fund (IMF) 1,161 International Monetary Fund 951 Economics Research, World Bank Group 178 Internationales Arbeitsamt 124 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 107 International Labour Conference 96 International Accounting Standards Board 61 Internationale Arbeitsorganisation 57 World Bank 50 C.E.P.R. Discussion Papers 43 Springer Fachmedien Wiesbaden 42 Université Paris-Dauphine (Paris IX) 40 International Labour Organization (ILO), United Nations 36 HAL 33 World Bank Group 32 Ergon Associates 29 International Accounting Standards Committee 29 Inter-American Development Bank 28 Europäische Kommission / EU-Programm für Beschäftigung and Soziale Innovation 27 Institut der Wirtschaftsprüfer in Deutschland 27 National Bureau of Economic Research 25 EconWPA 23 European Parliament / Directorate-General for Internal Policies of the Union 21 Verlag Dr. Kovač 20 eSocialSciences 19 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 18 International Association of Agricultural Economists - IAAE 18 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 18 European Association of Agricultural Economists - EAAE 17 Center for the Study of Living Standards (CSLS) 16 International Labour Office 16 Institut für Wirtschaftswissenschaft <Gießen> 15 Institute for the Study of Labor (IZA) 15 Erich Schmidt Verlag 14 International Water Management Institute (IWMI) 14 Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre 14 Agricultural and Applied Economics Association - AAEA 13 Asian Development Bank 13 Université Paris-Dauphine 13 Westfälische Wilhelms-Universität Münster 13
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Published in...
All
IMF Staff Country Reports 928 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 411 IRZ : Zeitschrift für internationale Rechnungslegung 266 IMF Working Papers 203 WPg : Kompetenz schafft Vertrauen 185 Der Betrieb 155 SpringerLink / Bücher 152 Managerial Auditing Journal 131 Betriebs-Berater : BB 125 The accounting review : a publication of the American Accounting Association 124 The international journal of accounting : TIJA 107 Report / International Labour Conference 105 MPRA Paper 98 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 94 Betriebswirtschaftliche Forschung und Praxis : BFuP 93 Accounting in Europe 91 Journal of international accounting auditing & taxation 91 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 88 Journal of accounting and public policy 88 Policy Research Working Paper Series 81 Advances in accounting : a research annual 80 Journal of accounting & economics 77 Review of accounting studies 77 Journal of international accounting research 75 Accounting horizons : a quarterly publication of the American Accounting Association 74 Australian accounting review 74 Abacus : a journal of accounting, finance and business studies 73 International labour review 69 Research in accounting regulation 65 Issues in accounting education 64 The journal of corporate accounting & finance 64 PiR 59 Journal of business ethics : JOBE 55 Europäische Hochschulschriften / 5 53 Schriftenreihe internationale Rechnungslegung 53 International journal of accounting, auditing and performance evaluation : IJAAPE 51 Journal of accounting & management information systems : JAMIS 51 International Journal of Accounting, Auditing and Performance Evaluation 50 Accounting, Auditing & Accountability Journal 49 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 49
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Source
All
ECONIS (ZBW) 18,807 RePEc 4,289 USB Cologne (EcoSocSci) 1,298 Other ZBW resources 887 EconStor 635 BASE 364 USB Cologne (business full texts) 86 ArchiDok 1
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Showing 991 - 1,000 of 26,367
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Examining Often-Heard Allegations : Is U.S. GAAP More Rules-based than IFRS?
Kallousa, Najlaa - 2020
apparent consensus within the U.S. policy-making circles that the existing U.S. accounting standards are the main reason for … best efforts convergence approach with the IASB (widely known as a provider of principles-based accounting standards) in …
Persistent link: https://www.econbiz.de/10012842170
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Does fixed assets revaluation create avenues for financial numbers game? : evidence from a developing country
Rahman, Md. Tahidur; Hossain, Syed Zabid - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 293-304
Persistent link: https://www.econbiz.de/10012670833
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The effect of economic conditions on accounting conservatism under IFRS in Europe
Cerqueira, Antonio; Pereira, Cláudia - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 2, pp. 137-169
We analyse in detail conservative accounting practices in seventeen European countries, taking into account institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on conditional conservatism. Specifically, we study the level...
Persistent link: https://www.econbiz.de/10012242340
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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2020
Persistent link: https://www.econbiz.de/10012198395
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A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss
Schutte, Willem Daniel; Verster, Tanja; Doody, Derek; … - In: Cogent economics & finance 8 (2020) 1, pp. 1-27
The objective of this paper is to develop a methodology to calculate expected credit loss (ECL) using a transparent-modularised approach utilising three components: probability of default (PD), loss given default (LGD) and exposure at default (EAD). The proposed methodology is described by first...
Persistent link: https://www.econbiz.de/10012219286
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Impact assessment study on the most important differences between accounting standards used by banks in the banking union : final report
Valdani Vicari & Associati; Grimaldi Studio Legale; … - 2020
Persistent link: https://www.econbiz.de/10012219755
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The adequacy of IFRS 15 for revenue recognition in the construction industry
Wyk, Milan van; Coetsee, Daniël - In: Journal of economic and financial sciences : JEF 13 (2020) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10012321102
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Accounting standards and insurer solvency assessment
Windsor, Peter; Yong, Jeffery; Bell, Michelle Chong-Tai - 2020
The paper explores the use of accounting standards for insurer solvency assessment in the context of the implementation … specifications where the principles-based standard allows a range of approaches. Accounting standards can provide a ready …
Persistent link: https://www.econbiz.de/10012300617
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IFRS adoption, corporate governance and timeliness of financial reports among Nigerian listed firms
Ologun, Olubunmi Veronica; Isenmila, Patience Amechi; … - In: Accounting and taxation review : A&TR 4 (2020) 2, pp. 33-56
Persistent link: https://www.econbiz.de/10012265307
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Earnings predictability and adoption of international financial reporting standards in the Nigerian deposit money banks
Mazadu, Saifullahi Abdullahi; Kassim ShikaYusha - In: Accounting and taxation review : A&TR 4 (2020) 2, pp. 57-74
Persistent link: https://www.econbiz.de/10012265551
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