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Year of publication
Subject
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Bilanzierungsgrundsätze 4,542 Accounting standards 4,540 IFRS 2,732 Rechnungswesen 1,148 Accounting 1,135 USA 885 United States 861 Deutschland 855 Germany 812 Bilanzrecht 758 Accounting law 746 Jahresabschluss 746 Financial statement 720 Welt 541 World 541 Accounting policy 507 Bilanzpolitik 506 Generally Accepted Accounting Principles 414 Corporate disclosure 361 Unternehmenspublizität 361 Rechnungslegung 310 Bilanzierung 292 Balancing accounts 290 Standardisierung 286 Standardization 286 Theorie 261 Theory 261 International Accounting Standards 252 Accounting valuation 246 Bilanzielle Bewertung 246 International Financial Reporting Standards 241 Wirtschaftsprüfung 227 Comparison 226 Vergleich 226 Financial audit 225 Konzernabschluss 213 EU countries 206 EU-Staaten 206 Reporting 203 Berichtswesen 202
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Online availability
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Undetermined 1,029 Free 1,023 CC license 51
Type of publication
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Article 2,740 Book / Working Paper 2,070 Journal 21 Other 5
Type of publication (narrower categories)
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Article in journal 2,319 Aufsatz in Zeitschrift 2,319 Aufsatz im Buch 356 Book section 356 Hochschulschrift 317 Thesis 264 Graue Literatur 250 Non-commercial literature 250 Lehrbuch 172 Working Paper 159 Arbeitspapier 158 Textbook 154 Dissertation u.a. Prüfungsschriften 67 Bibliografie enthalten 57 Bibliography included 57 Collection of articles of several authors 57 Sammelwerk 57 Reprint 52 Case study 40 Fallstudie 40 Aufsatzsammlung 30 Amtsdruckschrift 26 Conference paper 26 Government document 26 Konferenzbeitrag 26 Handbook 24 Handbuch 24 Ratgeber 20 Glossar enthalten 17 Glossary included 17 Guidebook 17 Konferenzschrift 17 Collection of articles written by one author 10 Conference proceedings 10 Sammlung 10 Mehrbändiges Werk 9 Multi-volume publication 9 Aufgabensammlung 7 CD-ROM, DVD 6 Bibliografie 5
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Language
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English 3,540 German 1,243 Undetermined 43 French 20 Italian 2 Polish 2 Croatian 1 Spanish 1
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Author
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Christensen, Theodore E. 34 Sellhorn, Thorsten 25 Schildbach, Thomas 24 Wüstemann, Jens 23 Pellens, Bernhard 21 Küting, Karlheinz 20 Sunder, Shyam 19 Ballwieser, Wolfgang 18 Haller, Axel 18 Tarca, Ann 18 Henry, Elaine 17 Harris, Peter 16 Zeff, Stephen A. 16 Fülbier, Rolf Uwe 15 Isidro, Helena 15 Nobes, Christopher 15 Barth, Mary E. 14 Black, Dirk E. 14 Kirsch, Hanno 14 Street, Donna L. 14 Wagenhofer, Alfred 14 Ramanna, Karthik 13 Buchholz, Rainer 12 Coenenberg, Adolf Gerhard 12 Daske, Holger 12 Gassen, Joachim 12 Gordon, Elizabeth A. 12 Holzmann, Oscar J. 12 Weber, Claus-Peter 12 Enomoto, Masahiro 11 Gee, Kurt H. 11 Glaum, Martin 11 Schultze, Wolfgang 11 Wood, Frank 11 Baetge, Jörg 10 Born, Karl 10 Gray, Sidney J. 10 Landsman, Wayne R. 10 Leuz, Christian 10 Lüdenbach, Norbert 10
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Institution
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European Investment Bank 11 International Accounting Standards Board 11 International Accounting Standards Committee 11 Ernst & Young <London> / International Financial Reporting Group 8 USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises 7 Deloitte LLP 6 Ernst & Young <London> 6 Institut der Wirtschaftsprüfer in Deutschland 6 Springer Fachmedien Wiesbaden 6 World Bank 6 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 5 European Commission / Directorate-General for the Budget 5 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 5 National Bureau of Economic Research 5 American Enterprise Institute 4 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 4 Verlag Dr. Kovač 4 Erich Schmidt Verlag 3 European Parliament / Directorate-General for Internal Policies of the Union 3 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 3 Stollfuß Medien GmbH & Co. KG 3 USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations 3 USA / Subcommittee on Commerce, Trade and Consumer Protection 3 American Institute of Certified Public Accountants 2 Association de comptabilité nationale <Frankreich> 2 CFA Institute <Charlottesville, Va.> 2 De Gruyter Oldenbourg 2 European Commission / DG II - Economic and Financial Affairs 2 European Communities. 2 Europäische Kommission 2 Financial Accounting Foundation 2 Financial Accounting Foundation / Financial Accounting Standards Board 2 KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf> 2 Lancaster University 2 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 2 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 USA / Congress / Senate / Committee on Governmental Affairs 2 USA / Government Accountability Office 2 University of Reading / Department of Economics 2 Universität Mannheim 2
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 71 The accounting review : a publication of the American Accounting Association 64 Accounting in Europe 57 Review of accounting studies 49 WPg : Kompetenz schafft Vertrauen 48 Journal of accounting and public policy 45 Der Betrieb 44 Accounting horizons : a quarterly publication of the American Accounting Association 42 Journal of accounting & economics 41 Betriebs-Berater : BB 39 Advances in accounting : a research annual 38 Research in accounting regulation 35 Journal of international accounting auditing & taxation 32 Abacus : a journal of accounting, finance and business studies 30 Issues in accounting education 30 The journal of corporate accounting & finance 30 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 28 The international journal of accounting : TIJA 27 International journal of critical accounting : IJCA 24 SpringerLink / Bücher 24 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 23 Betriebswirtschaftliche Forschung und Praxis : BFuP 23 Journal of accounting research 22 The IASB: the standards and their widespread adoption 21 Europäische Hochschulschriften / 5 20 Journal of business finance & accounting : JBFA 20 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 18 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 18 Critical perspectives on accounting : an international journal for social and organizational accountability 18 Review of accounting & finance 18 Accounting and business research 17 Accounting perspectives : a journal of The Canadian Academic Accounting Association 17 European accounting review 17 IRZ : Zeitschrift für internationale Rechnungslegung 17 International journal of accounting, auditing and performance evaluation : IJAAPE 17 Review of quantitative finance and accounting 17 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 16 Accounting forum : advancing the interdisciplinary and global connection of accounting research 16 Accounting, Economics, and Law : AEL ; a convivium 16 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 16
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Source
All
ECONIS (ZBW) 4,622 USB Cologne (EcoSocSci) 174 RePEc 28 BASE 5 EconStor 5 Other ZBW resources 2
Showing 1 - 10 of 4,836
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The role of institutional isomorphism in explaining the voluntary IFRS adoption
Giner Inchausti, Begoña; Merello, Paloma; Nakamura, Miho; … - In: Revista de Contabilidad 28 (2025) 1, pp. 18-31
Persistent link: https://www.econbiz.de/10015396473
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The role and characteristics of national accounting standard setters in the European Union : a comparative analysis
Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179
Persistent link: https://www.econbiz.de/10015396493
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Mandatory IFRS adoption and the usefulness of accounting information in predicting future earnings and cash flows
Li, Siyi; Sougiannis, Theodore; Wang, Sophia I. - In: The international journal of accounting 60 (2025) 1, pp. 1-51
Persistent link: https://www.econbiz.de/10015399616
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The effect of IFRS adoption on bank internationalisation
Tawiah, Vincent; Oyewo, Babajide Michael - 2025
Persistent link: https://www.econbiz.de/10015338018
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Decision usefulness of SME financial statements in Sri Lanka
Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - In: Accounting and finance 65 (2025) 1, pp. 1059-1088
Persistent link: https://www.econbiz.de/10015393704
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"No comment" : language frictions and the IASB's due process
Flores, Eduardo; Monsen, Brian R.; Shafron, Emily; … - 2025
Persistent link: https://www.econbiz.de/10015376045
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Extending the boundaries of financial reporting in the extractive industries : insights from bibliometric analysis
Centorrino, Giovanna; Naciti, Valeria; Rupo, Daniela - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 563-579
Persistent link: https://www.econbiz.de/10015332941
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Improving credit risk assessment in uncertain times : insights from IFRS 9
Jakubik, Petr; Teleu, Saida - In: Risks : open access journal 13 (2025) 2, pp. 1-20
This study highlights the superior performance of Bayesian Model Averaging (BMA) in credit risk modeling under IFRS 9, particularly during economic uncertainty, such as the COVID-19 pandemic. Using granular bank-level data from Malta, spanning 2017-2023, the analysis integrates macroeconomic...
Persistent link: https://www.econbiz.de/10015334623
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Moderating role of voluntary IFRS adoption on earnings management and credit score of private companies
Bertoni, Michele; Candio, Paolo; Pediroda, Valentino - In: Finance research letters 70 (2024), pp. 1-8
Persistent link: https://www.econbiz.de/10015194170
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Field-configuring events and the failure to standardise accounting for carbon emissions
Giordano-Spring, Sophie; Larrinaga, Carlos; … - In: Accounting, auditing & accountability journal 37 (2024) 9, pp. 216-247
Persistent link: https://www.econbiz.de/10015207260
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