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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 281 - 290 of 307
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A convenient scapegoat : fair value accounting by commercial banks during the financial crisis
Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 59-90
Persistent link: https://www.econbiz.de/10009506471
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The evolution of the IASC into the IASB, and the challenges it faces
Zeff, Stephen A. - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 807-837
Persistent link: https://www.econbiz.de/10009565282
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Community, Comparisons and Subjective Well-being in a Divided Society
Kingdon, Geeta; Knight, John - EconWPA - 2004
Using a South African data set, the paper poses six questions about the determinants of subjective well-being. Much of the paper is concerned with the role of relative concepts. We find that comparator income – measured as average income of others in the local residential cluster - enters the...
Persistent link: https://www.econbiz.de/10005118826
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Labour law reform in the EU candidate countries : achievements and challenges
Bronstein, Arturo - International Labour Organization (ILO), United Nations - 2003
Discusses the position of labour law in the EU candidate countries vis-a-vis EC Law and ILO Standards. Undertakes a comparison between approaches to labour regulations in candidate countries and in EU member states.
Persistent link: https://www.econbiz.de/10010966233
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Jersey; Crown Dependency of the United Kingdom: Assessment of the Supervision and Regulation of the Financial Sector Volume I—Review of Financial Sector Regulation and Supervision
International Monetary Fund (IMF); International … - 2003
This review of financial sector regulation and supervision in Jersey in the context of the offshore financial center assessment program contains technical advice and recommendations. The report provides a general overview of the financial system, a summary of the assessment findings and the...
Persistent link: https://www.econbiz.de/10005591052
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The future of international labour standards
Supiot, Alain - International Labour Organization (ILO), United Nations - 2003
Persistent link: https://www.econbiz.de/10010611750
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Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle
Wagenhofer, Alfred - In: Journal of Accounting and Economics 52 (2011) 2, pp. 228-234
The paper by Bertomeu and Magee (this issue) endogenizes accounting regulation by a majority-seeking regulator and examines how the economic cycle affects mandatory reporting quality. This discussion puts the paper in the broader context of a theory of accounting regulation. Then, it focuses on...
Persistent link: https://www.econbiz.de/10010572410
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Socio-institutional perspective of reality in financial accounting: creative compliance and accounting standard setting in Japan
Okamoto, Noriaki - In: International Journal of Critical Accounting 3 (2011) 1, pp. 63-79
It often has been emphasised that the reflection of economic reality of company transactions is fundamental to financial accounting. Although this fundamental principle is widely accepted, there is not a general description of how reality can be constructed in financial accounting. This paper...
Persistent link: https://www.econbiz.de/10009352764
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MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN
VAKILIFARD, Hamidreza; NIKOOMARAM, Hashem; ROSTAMI, Vahab; … - In: Internal Auditing and Risk Management 2 (2010) 18, pp. 55-55
companies stock dealing by Tehran Stock Exchange organization, besides they accept standard setting professional abilities. Also … respondents believe that Iran’s Audit organization in standard setting process has had behaved unfairly and didn’t pay attention … value of current standard setting condition. Originality value - The paper reports an original application of accounting …
Persistent link: https://www.econbiz.de/10008924720
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Towards an understanding of the role of standard setters in standard setting
Allen, Abigail McIntosh; Ramanna, Karthik - Harvard Business School, Harvard University - 2010
We investigate the effect of standard setters in standard setting: We examine how certain professional and political …
Persistent link: https://www.econbiz.de/10008568241
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