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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 291 - 300 of 307
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The evolution of fair value accounting in the USA: a critical examination of its progress since 1900
Nouri, Hossein; Pannone, Daniel - In: International Journal of Critical Accounting 2 (2010) 2, pp. 191-209
Despite the relevance of fair value accounting to the financial statements, it was not adopted by standard setting … factors, such as accounting standard setting bodies, government, business and investor-related issues contributed to the lack … of adoption of fair value accounting between the 1930s and 1990s. The paper further discusses changes in the standard …
Persistent link: https://www.econbiz.de/10008755466
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FASB's initiatives to improve on the quality of standards: the role of constituents at the commentary stage
Anabila, Andrew Ayimbila - In: International Journal of Economics and Accounting 1 (2010) 1/2, pp. 3-21
-based approach to standard setting, issue standards jointly with the IASB, and shorten the commentary period. These require …
Persistent link: https://www.econbiz.de/10010669438
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The pooling of interests to end the pooling method in IFRS
Soonawalla, Kazbi; Ireland, Jennifer - In: International Journal of Accounting, Auditing and … 6 (2010) 2/3, pp. 129-157
The pooling method of accounting for business combinations was banned in the USA in 2001 and by the International Accounting Standards Board (IASB) in 2004. Although the US ban was controversial, the IASB ban received much less opposition. We review comment letters to the IASB and discuss...
Persistent link: https://www.econbiz.de/10010670421
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What does really matter? Determinants of the Decision to Participate in IT-Standardization Project Groups
Riefler, Bernd - Institut für Volkswirtschaftslehre und Recht, … - 2009
Why do members of IT-standardization organizations participate in project groups? So far participation decisions have found little interest in research, even though IT-standardization and the membership decision are well discussed. The focus of this paper will be on product data standardization...
Persistent link: https://www.econbiz.de/10005533083
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Principles and rules: the open question argument and normative imperatives
Arthur, Alex - In: International Journal of Critical Accounting 1 (2009) 4, pp. 313-326
The 'rules vs. principles' debate reappearing in the accounting literature has parallels in many disciplines and thematic links to many more. The purpose of this paper is to consider some of these links and to suggest an explanatory taxonomy based on the 'open question argument' drawn from...
Persistent link: https://www.econbiz.de/10008755494
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The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards
Ang, Nicole; Gallery, Natalie; Sidhu, Baljit K. - 2000
The release of AASB 1028 Accounting for Employee Entitlements followed a period of intense lobbying and debate, resulting in a standard that contained significantly less stringent requirements than those proposed in the preceding exposure draft. This paper examines the incentives for public...
Persistent link: https://www.econbiz.de/10009437552
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The evolution of global standards of accounting
Gebhardt, Günther - 1999
backgrounds of accounting standard setting in four selected countries as well as on the international level. This is followed by a … standard setting. The evolving new IASC structure is critically evaluated. …
Persistent link: https://www.econbiz.de/10010317397
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The evolution of global standards of accounting
Gebhardt, Günther - Center for Financial Studies - 1999
backgrounds of accounting standard setting in four selected countries as well as on the international level. This is followed by a … standard setting. The evolving new IASC structure is critically evaluated. …
Persistent link: https://www.econbiz.de/10010986378
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Cover Image
The evolution of global standards of accounting
Gebhardt, Günther - 1999
backgrounds of accounting standard setting in four selected countries as well as on the international level. This is followed by a … standard setting. The evolving new IASC structure is critically evaluated. …
Persistent link: https://www.econbiz.de/10009767699
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Cover Image
The Composition of Working Groups in Industry-Specific Standardization Organization
Riefler, Bernd - Institut für Volkswirtschaftslehre und Recht, … - 2008
, but as Lerner and Tirole (2006) remark, research that covers the function of standard-setting organizations is almost not … have remarkable impact on the respective industries. Broad literature about standard setting in various fields is available …
Persistent link: https://www.econbiz.de/10005533084
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