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  • Search: subject:"Standard‐setting"
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Year of publication
Subject
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Standardisierung 135 Standardization 135 IFRS 96 Accounting standards 82 Bilanzierungsgrundsätze 80 standard setting 74 Accounting 46 Rechnungswesen 44 Standard setting 35 Theorie 35 Theory 35 Accounting law 33 Bilanzrecht 33 standard-setting 30 Financial audit 28 Wirtschaftsprüfung 28 Welt 27 World 26 Patent 23 Regulation 23 Standard-setting 21 IASB 20 Regulierung 19 Legitimacy 15 Licence 15 Lizenz 15 Corporate disclosure 14 Innovation 14 Unternehmenspublizität 14 Immaterialgüterrechte 13 Intellectual property rights 13 Lobbying 13 Patent law 13 Patentrecht 13 accounting standards 13 standard setting organizations 13 regulation 12 Interessenpolitik 11 accounting standard setting 11 FASB 10
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Online availability
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Undetermined 165 Free 104 CC license 1
Type of publication
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Article 224 Book / Working Paper 80 Other 3
Type of publication (narrower categories)
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Article in journal 168 Aufsatz in Zeitschrift 168 Working Paper 29 Graue Literatur 20 Non-commercial literature 20 Arbeitspapier 17 research-article 9 Article 6 Conference paper 5 Konferenzbeitrag 5 Aufsatz im Buch 3 Book section 3 Congress Report 3 viewpoint 3 Hochschulschrift 2 Interview 1 Konferenzschrift 1 Thesis 1 review-article 1
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Language
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English 231 Undetermined 70 German 4 French 1 Spanish 1
Author
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Chantiri-Chaudemanche, Rouba 8 Llobet, Gerard 8 Slowak, André P. 7 Zeff, Stephen A. 5 Baudot, Lisa 4 Christ, Julian P. 4 Dobler, Michael 4 Harding, Noel 4 Hay, David 4 Irvine, Helen J. 4 Layne-Farrar, Anne 4 Leiponen, Aija 4 Leuz, Christian 4 Padilla, Atilano Jorge 4 Black, Dirk E. 3 Bouden, Inès 3 Brachtendorf, Lorenz 3 Christensen, Hans B. 3 Convery, Amanda M. 3 Cortese, Corinne 3 Fu, Yi 3 Gebhardt, Günther 3 Goel, Rajeev K. 3 Gäumann, Martin 3 Gäßler, Fabian 3 Harhoff, Dietmar 3 Himick, Darlene 3 Irvine, H. J. 3 Jiang, Jiaming 3 Kaidonis, Mary 3 Khan, Mohammad Jahanzeb 3 Michaelis, Jochen 3 Neven, Damien J. 3 Richardson, Alan 3 Schmidt, Klaus M. 3 Schwanebeck, Benjamin 3 Sultana, Nigar 3 Zhang, Xingyuan 3 Abernathy, John L. 2 Albareda, Laura 2
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Institution
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Université Paris-Dauphine (Paris IX) 8 International Monetary Fund (IMF) 6 C.E.P.R. Discussion Papers 4 International Monetary Fund 4 International Labour Organization (ILO), United Nations 3 Elinkeinoelämän Tutkimuslaitos (ETLA) 2 HAL 2 Institut für Volkswirtschaftslehre und Recht, Fakultät Wirtschafts- und Sozialwissenschaften 2 Institut für Volkswirtschaftslehre, Fakultät Wirtschafts- und Sozialwissenschaften 2 Université Paris-Dauphine 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Center for Financial Studies 1 Centro de Estudios Monetarios y Financieros (CEMFI) 1 Department of Economics, Oxford University 1 EconWPA 1 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 1 Eurasia Business and Economics Society 1 Eurasia Business and Economics Society / Conference <29., 2019, Lissabon> 1 European Centre for Advanced Research in Economics and Statistics (ECARES), Solvay Brussels School of Economics and Management 1 Forschungszentrum Innovation und Dienstleistung, Fakultät Wirtschafts- und Sozialwissenschaften 1 Harvard Business School, Harvard University 1 Institut für Volkswirtschaftslehre und Statistik, Institut für Volkswirtschaftslehre 1 Institute of Business and Economic Research (IBER), Walter A. Haas School of Business 1 NET Institute 1 Tilburg University, Center for Economic Research 1
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Published in...
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The accounting review : a publication of the American Accounting Association 10 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 9 Accounting horizons : a quarterly publication of the American Accounting Association 8 Economics Papers from University Paris Dauphine 7 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 6 Accounting in Europe 6 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 6 Accounting and business research 5 Accounting and finance 5 Research in accounting regulation 5 CEPR Discussion Papers 4 IMF Staff Country Reports 4 International journal of industrial organization 4 Sustainability Accounting, Management and Policy Journal 4 Critical perspectives on accounting : an international journal for social and organizational accountability 3 Discussion papers / CEPR 3 ILO Working Papers 3 International Journal of Critical Accounting 3 Journal of accounting and public policy 3 Review of accounting studies 3 Abacus : a journal of accounting, finance and business studies 2 Accounting History Review 2 Accounting perspectives : a journal of The Canadian Academic Accounting Association 2 Accounting, Auditing & Accountability Journal 2 Accounting, Economics, and Law : AEL ; a convivium 2 Accounting, auditing & accountability journal 2 Auditing : a journal of practice & theory 2 CFS working paper series 2 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 2 Discussion Papers / Elinkeinoelämän Tutkimuslaitos (ETLA) 2 Discussion paper series from the Institute of Economics and Law, University of Stuttgart 2 ETLA Discussion Papers 2 Economics of innovation and new technology 2 Financial accountability and management 2 International Journal of Industrial Organization 2 International journal of auditing : IJA 2 Journal of Accounting and Economics 2 Journal of Accounting and Management Information Systems (JAMIS) 2 Journal of Business Ethics 2 Journal of accounting & economics 2
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Source
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ECONIS (ZBW) 194 RePEc 69 EconStor 18 Other ZBW resources 14 BASE 12
Showing 111 - 120 of 307
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How does the FASB make decisions? : a descriptive study of agenda-setting and the role of individual board members
Jiang, John Xuefeng; Wang, Isabel Yanyan; Wangerin, … - In: Accounting, organizations and society : an … 71 (2018), pp. 30-46
Persistent link: https://www.econbiz.de/10011955511
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The deteriorating usefulness of financial report information and how to reverse it
Lev, Baruch - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 465-493
Persistent link: https://www.econbiz.de/10011892968
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The legal backing for accounting standard-setting in Japan : a historical review
Sanada, Masatsugu - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 338-359
Persistent link: https://www.econbiz.de/10011937499
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A theory of socially-inefficient patent holdout
Llobet, Gerard; Padilla, Atilano Jorge - 2021
Persistent link: https://www.econbiz.de/10012704104
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The FASB's approach toward reviewing, conducting, and sponsoring academic research and to engaging academics
Zeff, Stephen A. - In: Accounting horizons : a quarterly publication of the … 35 (2021) 3, pp. 245-254
Persistent link: https://www.econbiz.de/10012667269
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The unusual debate on non-GAAP reporting in the current standard practice : the lens of corporate governance
Arena, Claudia; Catuogno, Simona; Moscariello, Nicola - In: Journal of management & governance 25 (2021) 3, pp. 655-684
Persistent link: https://www.econbiz.de/10012618552
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Communication is a two-way street : analyzing practices undertaken to systematically transfer audit research knowledge to policymakers
Salterio, Steven E.; Hoang, Kris; Luo, Yi - In: Accounting, organizations and society : an … 94 (2021), pp. 1-21
Persistent link: https://www.econbiz.de/10013264599
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A Welfare Economic Interpretation of FRAND
Hougaard, Jens Leth; Ko, Chiu Yu; Zhang, Xuyao - 2017
Setting an industry-wide standard is crucial for information and communication technologies for interoperability, compatibility and efficiency. To minimize holdup problems, patent holders are often required to ex-ante commit to licensing their technologies under Fair, Reasonable and...
Persistent link: https://www.econbiz.de/10012101053
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Interplay between patents and standards in the information and communication technology (ICT) sector and its relevance to the implementation of the WTO Agreements
Wu, Xiaoping - 2017
practices. While standard setting organizations (SSOs), industry bodies, as well as judicial and administrative authorities have …
Persistent link: https://www.econbiz.de/10011636634
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Standard Setting Organizations and Standard Essential Patents : Voting and Markets
Spulber, Daniel F. - 2017
The analysis provides conditions under which Standard Setting Organizations (SSOs) choose efficient technology …
Persistent link: https://www.econbiz.de/10012967541
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