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  • Search: subject:"STANDARDS"
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Year of publication
Subject
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IFRS 10,910 Accounting standards 4,841 Bilanzierungsgrundsätze 4,691 Welt 3,432 World 3,405 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
All
Free 8,098 Undetermined 5,495 CC license 296
Type of publication
All
Article 13,700 Book / Working Paper 12,345 Other 175 Journal 140 Database 4
Type of publication (narrower categories)
All
Article in journal 8,973 Aufsatz in Zeitschrift 8,973 Aufsatz im Buch 1,816 Book section 1,816 Graue Literatur 1,778 Non-commercial literature 1,778 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 15,849 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
All
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) 18,804 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 681 - 690 of 26,364
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Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland
Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International journal of management and economics 58 (2022) 3, pp. 299-315
The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...
Persistent link: https://www.econbiz.de/10013552430
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Tracking the rise of robots : the IFR database
Jurkat, Anne; Klump, Rainer; Schneider, Florian - In: Jahrbücher für Nationalökonomie und Statistik 242 (2022) 5/6, pp. 669-689
Persistent link: https://www.econbiz.de/10013553507
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A Review on the Probability of Default for IFRS 9
Bank, Matthias; Eder, Bernhard - 2022
By means of a systematic literature review, we provide a comprehensive overview of 52 contributions on the estimation of the probability of default according to the "Expected Credit Loss Model" (ECLM) in IFRS~9 and the corresponding stage allocation. We distinguish the models discussed to...
Persistent link: https://www.econbiz.de/10014361487
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Environmental, social, governance sustainability disclosure using international financial reporting sustainability standards S1 in Southeast Asian companies : a preliminary assessm...
Pratama, Arie; Jaenudin, Edi; Anas, Syaiful - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 6, pp. 456-472
Persistent link: https://www.econbiz.de/10014233836
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Does IFRS 7 disclosure weaken earnings management? : evidence from Indonesian conventional commercial banks
Valdiansyah, Riyan Harbi; Murwaningsari, Etty; … - In: ACRN journal of finance and risk perspectives 11 (2022), pp. 158-174
This study examines the influence of derivative instruments, income diversification, and liquidity ratios on earnings management with IFRS 7 disclosure as a moderating variable. The sample used consists of 129 conventional commercial banks that are listed and 116 banks that are not listed on the...
Persistent link: https://www.econbiz.de/10014235069
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The Effectiveness of SAS and IFRS Based Financial Reports : Evidence from the HealthCare Sector
S, Sani; Kurawa, Junaidu; IM, Barde - 2022
Since the adoption of IFRS the world over, many studies have been conducted by researchers on the effectiveness of IFRS compared to local GAAPS. This study adds to the existing literature by investigating the effectiveness of SAS and IFRS based financial reports. The study specifically reviews...
Persistent link: https://www.econbiz.de/10014237328
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The willingness to voluntarily apply international financial reporting standards in Vietnam : empirical evidence from listed parent companies
Thu Hien Nguyen - In: Cogent business & management 9 (2022) 1, pp. 1-19
international financial reporting standards (IFRS) are receiving support from many countries and territories around the world, as … applying IFRS is a way for them to gain acceptance in the international business world. To converge global accounting standards …
Persistent link: https://www.econbiz.de/10014438938
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Weak emission standards and Australia's low takeup of electric vehicles
Martin, Peter - In: Economic papers 41 (2022) 4, pp. 390-395
Persistent link: https://www.econbiz.de/10014365034
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Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence
Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Owoade, … - In: Central European review of economics and management : CEREM 6 (2022) 2, pp. 71-115
solvency risk and reforms embedded in the adoption of International Financial Reporting Standards (IFRSs). Design … further revealed. This shows that adoption of International Financial Reporting Standards reduces reporting quality of …
Persistent link: https://www.econbiz.de/10013325543
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Fixing diluted earnings per share : recognising the dilutive effects of employee stock options
Van Zyl, Warrick; Uliana, Enrico O. - In: Accounting and finance 62 (2022) 2, pp. 2993-3019
Persistent link: https://www.econbiz.de/10013325754
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