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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 61 - 70 of 307
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IFRS adoption in Australia : a strong structuration perspective
Chapple, Sandra - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 265-295
Persistent link: https://www.econbiz.de/10011937410
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Critical reflections on sustainability reporting standard setting
Ali, Irshad; Fukofuka, Peni T.; Narayan, Anil K. - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 776-791
analysis and critique. Findings The authors highlight how a disrupted standard-setting field will be a distraction from efforts … likely to be an outcome of struggles between occupants in the sustainability standard-setting field. Accordingly, the shape … theoretically highlight how a new standard setter may disrupt the sustainability standard-setting field and act as a distraction …
Persistent link: https://www.econbiz.de/10015005973
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Decision facilitating information and induced volatility : a study of tradeoffs in accounting disclosure
Kanodia, Chandra S.; Venugopalan, Raghu - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 317-336
Persistent link: https://www.econbiz.de/10014234229
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A conceptual model for FRAND royalty setting
Hougaard, Jens Leth; Ko, Chiu Yu; Zhang, Xuyao - In: Mathematical social sciences 123 (2023), pp. 167-176
Persistent link: https://www.econbiz.de/10014429467
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Early evidence of the effect of ASU 2017-12 on derivative disclosure compliance
Troyer, Joseph; Johnston, Joseph; Trimble, Madeline - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 213-231
Persistent link: https://www.econbiz.de/10014336515
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Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (revised) audit evidence
Fu, Yi; Harding, Noel; Hay, David; Khan, Mohammad Jahanzeb - In: Accounting and finance 63 (2023) 4, pp. 4805-4812
Persistent link: https://www.econbiz.de/10014477203
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Rethinking accounting, accountability, and accounting regulation : concerns about the proposed Canadian Sustainability Standards Board
Cooper, David J.; Everett, Jeff; Himick, Darlene; … - In: Accounting perspectives : a journal of The Canadian … 22 (2023) 2, pp. 215-234
Persistent link: https://www.econbiz.de/10014323448
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A Canadian response to the pursuit of global sustainability reporting standards
Elkins, Hamilton; Entwistle, Gary - In: Accounting perspectives : a journal of The Canadian … 22 (2023) 1, pp. 7-54
Persistent link: https://www.econbiz.de/10014250810
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Accounting comparability and relative performance evaluation by capital markets
Wu, Sang; Xue, Wenjie - In: Journal of accounting & economics 75 (2023) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10014282268
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IPR policies and membership in standard setting organizations: A social network analysis
Jiang, Jiaming; Goel, Rajeev K.; Zhang, Xingyuan - 2020
Whereas technical standards and Standard Setting Organizations (SSOs) are omnipresent and essential to mass production … propensities to belong to SSOs. We concentrate our study on standard setting organizations features and their intellectual property …
Persistent link: https://www.econbiz.de/10012201816
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