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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 221 - 230 of 307
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From compromise to concept? : a review of "other comprehensive income"
Detzen, Dominic - In: Accounting and business research : a research quarterly … 46 (2016) 7, pp. 760-783
Persistent link: https://www.econbiz.de/10011601139
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Standard of innovation in auditing
Curtis, Emer; Humphrey, Christopher; Turley, W. Stuart - In: Auditing : a journal of practice & theory 35 (2016) 3, pp. 75-98
Persistent link: https://www.econbiz.de/10011553060
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Examination rules and student effort
Michaelis, Jochen; Schwanebeck, Benjamin - In: Economics letters 145 (2016), pp. 65-68
Persistent link: https://www.econbiz.de/10011618206
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What Is the way forward for IASB's research programme under the evidence-supported approach? : some analyses and comments based on the 2015 agenda consultation
Birt, Jacqueline; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 269-283
Persistent link: https://www.econbiz.de/10012154548
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Standards, Innovation Incentives, and the Formation of Patent Pools
Schmidt, Klaus M. - 2010
Technological standards give rise to a complements problem that affects pricing and innovation incentives of technology producers. In this paper I discuss how patent pools can be used to solve these problems and what incentives patent holders have to form a patent pool. I offer some suggestions...
Persistent link: https://www.econbiz.de/10010333897
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The EU draft Horizontal Co-operation Agreement Guidelines: quid novi?
Andrea, Giannaccari - In: Mercato Concorrenza Regole (2010) 2, pp. 361-376
Il contributo analizza il progetto di riforma relativo delle Linee direttrici sull'applicazione della normativa antitrust agli accordi di cooperazione orizzontale. In particolare, dopo aver ricostruito le ragioni che hanno spinto la Commissione europea ad aggiornare il quadro analitico...
Persistent link: https://www.econbiz.de/10011157884
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Standards, Innovation Incentives, and the Formation of Patent Pools
Schmidt, Klaus M. - Volkswirtschaftliche Fakultät, … - 2010
Technological standards give rise to a complements problem that affects pricing and innovation incentives of technology producers. In this paper I discuss how patent pools can be used to solve these problems and what incentives patent holders have to form a patent pool. I offer some suggestions...
Persistent link: https://www.econbiz.de/10008727880
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Attributes and Dynamic Development Phases of Informal ICT Consortia
Pohlmann, Tim - Volkswirtschaftliche Fakultät, … - 2010
standard setting landscape. This paper tries to provide a broad and comprehensive picture of informal standards consortia and … position and explain their existence in the standard setting context. Furthermore the observation of consortia survival … standardization is in contrast an often protracted process of development and negotiation. Involvement in informal standard setting is …
Persistent link: https://www.econbiz.de/10008765087
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THE ACCOUNTING REGULATION PROCESS IN THE FIELD OF FINANCIAL INSTRUMENTS
Dumitru, Matis; Giorgiana, Bonaci Carmen; Ioana, Coroiu … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 534-540
Our paper develops an analysis on the accounting regulation process by considering the field of financial instruments as one of the most controversial areas of financial reporting. After a brief introduction, comprising aspects related to the accounting regulation process, we first stop upon the...
Persistent link: https://www.econbiz.de/10008787392
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Reaching the MDGs; An Action Plan for Trade
McDonald, Bradley J.; Gregory, Rob; Elborgh-Woytek, Katrin - International Monetary Fund (IMF) - 2010
The actions proposed here focus on trade integration, substantially increasing exports of the poorest countries and helping them to meet the Millennium Development Goals. As the foundation for these ambitions, we emphasize the role of a secure, open global trading environment—strengthened...
Persistent link: https://www.econbiz.de/10011245866
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