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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
All
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
All
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...
All
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 161 - 170 of 307
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Setting standards for a competitive economy : in the era of 5G, internet of things and the blockchain technology
Tyagi, Kalpana - In: IIMS journal of management science 10 (2019) 1/2, pp. 82-97
Persistent link: https://www.econbiz.de/10012488694
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The optimal scope of the royalty base in patent licensing
Llobet, Gerard; Padilla, Atilano Jorge - 2014
Persistent link: https://www.econbiz.de/10011408276
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GAAP convergence or convergence Gap: unfolding ten years of accounting change
Baudot, Lisa - In: Accounting, Auditing & Accountability Journal 27 (2014) 6, pp. 956-994
extrapolated to broader thinking on accounting and global regulation. Originality/value – This research informs the global standard-setting …
Persistent link: https://www.econbiz.de/10014642075
Saved in:
Cover Image
GAAP convergence or convergence Gap: unfolding ten years of accounting change
Baudot, Lisa - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 956-994
extrapolated to broader thinking on accounting and global regulation. Originality/value -This research informs the global standard-setting …
Persistent link: https://www.econbiz.de/10010891220
Saved in:
Cover Image
GAAP convergence or convergence Gap : unfolding ten years of accounting change
Baudot, Lisa - In: Accounting, auditing & accountability journal 27 (2014) 6, pp. 956-994
Persistent link: https://www.econbiz.de/10010409836
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Cover Image
Fair, reasonable, and non-discriminatory terms and technology adoption : standard setting vs. incompatible technologies
Stryszowska, M. A. - In: Economics of innovation and new technology 23 (2014) 7/8, pp. 717-738
Persistent link: https://www.econbiz.de/10010437652
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The Role of Management as a User of Accounting Information: Implications for Standard Setting
Eierle, Brigitte; Schultze, Wolfgang - In: Journal of Accounting and Management Information … 12 (2013) 2, pp. 155-189
The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...
Persistent link: https://www.econbiz.de/10015195828
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The Role of Management as a User of Accounting Information: Implications for Standard Setting
EIERLE, Brigitte; SCHULTZE, Wolfgang - In: Journal of Accounting and Management Information Systems 12 (2013) 2, pp. 155-189
The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...
Persistent link: https://www.econbiz.de/10010684941
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Cover Image
The role of management as a user of accounting information : implications for standard setting
Eierle, Brigitte; Schultze, Wolfgang - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 155-189
The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...
Persistent link: https://www.econbiz.de/10010338876
Saved in:
Cover Image
The expected rate of credit losses on banks' loan portfolios
Harris, Trevor S.; Khan, Urooj; Nissim, Doron - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 245-271
Persistent link: https://www.econbiz.de/10011933703
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