//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~isPartOf:"Journal of accounting and public policy"
~isPartOf:"Betriebs-Berater : BB"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Internationale Rechnungslegung"
Narrow search
Delete all filters
| 2 applied filters
Year of publication
From:
To:
Subject
All
IFRS
149
Deutschland
62
Germany
62
Accounting law
31
Accounting standards
31
Bilanzierungsgrundsätze
31
Bilanzrecht
31
Consolidated financial statements
26
Konzernabschluss
26
Balancing accounts
23
Bilanzierung
23
USA
20
United States
20
Accounting valuation
19
Bilanzielle Bewertung
19
Financial statement
17
Jahresabschluss
17
EU countries
15
EU-Staaten
15
EU accounting regulation
9
EU-Bilanzrecht
9
Accounting policy
8
Bilanzpolitik
8
Einführung
8
Implementation
8
Eigenkapital
7
Equity capital
7
Welt
6
World
6
Accounting
5
Commercial law
5
Derivat
5
Derivative
5
Fair value accounting
5
Fair-Value-Bilanzierung
5
Geschäftswert
5
Goodwill
5
Handelsrecht
5
KMU
5
Rechnungswesen
5
more ...
less ...
Online availability
All
Undetermined
19
Type of publication
All
Article
148
Book / Working Paper
1
Type of publication (narrower categories)
All
Article in journal
148
Aufsatz in Zeitschrift
148
Collection of articles of several authors
2
Sammelwerk
2
Aufsatz im Buch
1
Book section
1
Language
All
German
105
English
44
Author
All
Lüdenbach, Norbert
9
Küting, Karlheinz
7
Kirsch, Hanno
6
Hoffmann, Wolf-Dieter
4
Hommel, Michael
4
Köhler, Annette G.
4
Marten, Kai-Uwe
4
Wüstemann, Jens
4
Busse von Colbe, Walther
3
Eierle, Brigitte
3
Freiberg, Jens
3
Hüttche, Tobias
3
Jeanjean, Thomas
3
Müller, Stefan
3
Schmidt, Martin
3
Baach, Ellen
2
Buchheim, Regine
2
Crampton, Adrian
2
Ding, Yuan
2
Duhr, Andreas
2
Gebhardt, Günther
2
Gröner, Susanne
2
Haller, Axel
2
Hope, Ole-Kristian
2
Kajüter, Peter
2
Kierzek, Sonja
2
Köster, Oliver
2
Kühne, Mareike
2
Lanfermann, Georg
2
Löw, Edgar
2
Ndubizu, Gordian A.
2
Nobes, Christopher
2
Peemöller, Volker H.
2
Pellens, Bernhard
2
Pilhofer, Jochen
2
Reuter, Michael
2
Ruhnke, Klaus
2
Sanchez, Maria H.
2
Schlereth, Dieter
2
Seidel, Thorsten
2
more ...
less ...
Institution
All
Arbeitskreis Bilanzrecht der Hochschullehrer Rechtswissenschaft
1
Published in...
All
Journal of accounting and public policy
Betriebs-Berater : BB
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
230
WPg : Kompetenz schafft Vertrauen
152
Der Betrieb
124
The international journal of accounting : TIJA
100
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
SpringerLink / Bücher
91
Accounting in Europe
83
Journal of international accounting auditing & taxation
83
Betriebswirtschaftliche Forschung und Praxis : BFuP
81
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
80
The accounting review : a publication of the American Accounting Association
73
Journal of international accounting research
67
Advances in accounting : a research annual
66
Australian accounting review
66
PiR
59
Accounting horizons : a quarterly publication of the American Accounting Association
51
Abacus : a journal of accounting, finance and business studies
50
Journal of accounting & management information systems : JAMIS
48
Journal of accounting & economics
47
The journal of corporate accounting & finance
45
International journal of accounting, auditing and performance evaluation : IJAAPE
44
Issues in accounting education
43
Research in accounting regulation
42
Lehrbuch
41
European financial and accounting journal : EFAJ
40
Rechnungslegung und Wirtschaftsprüfung : RW
40
Schriftenreihe internationale Rechnungslegung
38
Review of accounting studies
37
Accounting forum : advancing the interdisciplinary and global connection of accounting research
36
European accounting review
34
International business and economics research journal
34
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
32
Critical perspectives on accounting : an international journal for social and organizational accountability
32
IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien
32
Jahrbuch für Controlling und Rechnungswesen
31
International journal of economics and finance
29
Journal of applied accounting research
29
more ...
less ...
Source
All
ECONIS (ZBW)
149
Showing
1
-
50
of
149
Sort
Relevance
Date (newest first)
Date (oldest first)
1
Stakeholder conflict and standard-setting foundation oversight
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Journal of accounting and public policy
42
(
2023
)
6
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014461631
Saved in:
2
Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks
López-Espinosa, Germán
;
Penalva, Fernando
- In:
Journal of accounting and public policy
42
(
2023
)
4
,
pp. 1-8
Persistent link: https://www.econbiz.de/10014485496
Saved in:
3
IFRS adoption in the United States : an analysis of the role of the SEC's chairs
Becker, Kirstin
;
Daske, Holger
;
Pelger, Christoph
; …
- In:
Journal of accounting and public policy
42
(
2023
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014323129
Saved in:
4
Managerial discretion and the comparability of fair value estimates
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
Journal of accounting and public policy
41
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013207616
Saved in:
5
Exploring investor views on accounting for R&D costs under IAS 38
Mazzi, Francesco
;
Slack, Richard
;
Tsalavoutas, Ioannis
; …
- In:
Journal of accounting and public policy
41
(
2022
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013207642
Saved in:
6
Disincentives to exchange customized local GAAP for IFRS
Akamah, Herita
;
Mason, Stephani
;
Shafron, Emily
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-23
Persistent link: https://www.econbiz.de/10013471526
Saved in:
7
Financial statement users' institutional logic
Durocher, Sylvain
;
Fortin, Anne
- In:
Journal of accounting and public policy
40
(
2021
)
2
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012502546
Saved in:
8
Non-performing loans and the cost of deleveraging : the Italian experience
Bolognesi, Enrica
;
Compagno, Cristiana
;
Miani, Stefano
; …
- In:
Journal of accounting and public policy
39
(
2020
)
6
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012420898
Saved in:
9
Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments
Khumawala, Saleha B.
;
Ranasinghe, Tharindra
;
Yan, Claire J.
- In:
Journal of accounting and public policy
39
(
2020
)
5
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012420924
Saved in:
10
Does greater user representation lead to more user focused standards? : an empirical investigation of IASB's approach to standard setting
Bhimani, Alnoor
;
Bond, David
;
Sivabalan, Prabhu
- In:
Journal of accounting and public policy
38
(
2019
)
2
,
pp. 65-88
Persistent link: https://www.econbiz.de/10012154317
Saved in:
11
The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens : Evidence from the European Union
Brown, Rodney J.
;
Jorgensen, Bjorn N.
;
Pope, Peter F.
- In:
Journal of accounting and public policy
38
(
2019
)
2
,
pp. 106-129
Persistent link: https://www.econbiz.de/10012154322
Saved in:
12
Accounting for government grants : standard-setting and accounting choice
Stadler, Christian
;
Nobes, Christopher
- In:
Journal of accounting and public policy
37
(
2018
)
2
,
pp. 113-129
Persistent link: https://www.econbiz.de/10011872535
Saved in:
13
Product market effects of IFRS adoption
Downes, Jimmy F.
;
Flagmeier, Vanessa
;
Godsell, David
- In:
Journal of accounting and public policy
37
(
2018
)
5
,
pp. 376-401
Persistent link: https://www.econbiz.de/10011957623
Saved in:
14
IPOs and IFRS in European exchange-regulated markets : a research note
Pierk, Jochen
- In:
Journal of accounting and public policy
37
(
2018
)
5
,
pp. 477-485
Persistent link: https://www.econbiz.de/10011957645
Saved in:
15
Who classifies interest payments as financing activities? : an analysis of classification shifting in the statement of cash flows at the adoption of IFRS
Baik, Bok
;
Cho, Hyunkwon
;
Choi, Wooseok
;
Lee, Kwangjin
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 331-351
Persistent link: https://www.econbiz.de/10011549311
Saved in:
16
The effect of IAS/IFRS adoption on earnings management (smoothing) : a closer look at competing explanations
Capkun, Vedran
;
Collins, Daniel W.
;
Jeanjean, Thomas
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 352-394
Persistent link: https://www.econbiz.de/10011549315
Saved in:
17
"In the literature" but wrong : Switzerland and the adoption of IFRS
Zeff, Stephen A.
- In:
Journal of accounting and public policy
35
(
2016
)
1
,
pp. 1-2
Persistent link: https://www.econbiz.de/10011481683
Saved in:
18
Internal lobbying at the IASB
Morlez, Julia
- In:
Journal of accounting and public policy
35
(
2016
)
3
,
pp. 224-255
Persistent link: https://www.econbiz.de/10011502794
Saved in:
19
The substantial convergence of Chinese accounting standards with IFRS and the managerial pay-for-accounting performance sensitivity of publicly listed Chinese firms
Ke, Bin
;
Li, Yubo
;
Yuan, Hongqi
- In:
Journal of accounting and public policy
35
(
2016
)
6
,
pp. 567-591
Persistent link: https://www.econbiz.de/10011668794
Saved in:
20
How would the differences between IFRS and US GAAP affect US analyst performance?
Bar-Niv, Ran
;
Myring, Mark
- In:
Journal of accounting and public policy
34
(
2015
)
1
,
pp. 28-51
Persistent link: https://www.econbiz.de/10010501904
Saved in:
21
Macroeconomic evidence on the impact of manadatory IFRS adoption in equity and debt markets
Beneish, Messod D.
;
Miller, Brian P.
;
Yohn, Teri Lombardi
- In:
Journal of accounting and public policy
34
(
2015
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10010501907
Saved in:
22
An exploratory study of earnings management detectability, analyst coverage and the impact of IFRS adoption : evidence from China
Cang, Yongtao
;
Chu, Yiyun
;
Lin, Thomas W.
- In:
Journal of accounting and public policy
33
(
2014
)
4
,
pp. 356-371
Persistent link: https://www.econbiz.de/10010406653
Saved in:
23
Pre-adoption market reaction to IFRS 9 : a cross-country event study
Onali, Enrico
;
Ginesti, Gianluca
- In:
Journal of accounting and public policy
33
(
2014
)
6
,
pp. 628-637
Persistent link: https://www.econbiz.de/10010468613
Saved in:
24
The effect of mandatory IFRS adoption on real and accrual-based earnings management activities
Doukakis, Leonidas
- In:
Journal of accounting and public policy
33
(
2014
)
6
,
pp. 551-572
Persistent link: https://www.econbiz.de/10010468619
Saved in:
25
The impact of accounting rule and economic differences on the firm's choice of cash and share-puts
Terando, William D.
;
Shaw, Wayne H.
;
Smith, David B.
; …
- In:
Journal of accounting and public policy
32
(
2013
)
5
,
pp. 377-391
Persistent link: https://www.econbiz.de/10009792089
Saved in:
26
IAS 39 reclassification choice and analyst earnings forecast properties
Lim, Chee Yeow
;
Lim, Chu Yeong
;
Lobo, Gerald J.
- In:
Journal of accounting and public policy
32
(
2013
)
5
,
pp. 342-356
Persistent link: https://www.econbiz.de/10009792096
Saved in:
27
A geographic analysis of constituents' formal participation in the process of international accounting standard setting : do we have a level playing field?
Jorissen, Ann
;
Lybaert, Nadine
;
Orens, Raf
;
Tas, Leo van der
- In:
Journal of accounting and public policy
32
(
2013
)
4
,
pp. 237-270
Persistent link: https://www.econbiz.de/10009762710
Saved in:
28
The impact of IFRS adoption on foreign direct investment
Gordon, Lawrence A.
;
Loeb, Martin P.
;
Zhu, Wenjie
- In:
Journal of accounting and public policy
31
(
2012
)
4
,
pp. 374-398
Persistent link: https://www.econbiz.de/10009624417
Saved in:
29
Does accounting quality change following a switch from US GAAP to IFRS? : evidence from Germany
Lin, Steve
;
Riccardi, William
;
Wang, Changjiang
- In:
Journal of accounting and public policy
31
(
2012
)
6
,
pp. 641-657
Persistent link: https://www.econbiz.de/10009696265
Saved in:
30
IFRS and the regulatory environment : the case of US investor allocation choice
Shima, Kim M.
;
Gordon, Elizabeth A.
- In:
Journal of accounting and public policy
30
(
2011
)
5
,
pp. 481-500
Persistent link: https://www.econbiz.de/10009376568
Saved in:
31
Do earnings reported under IFRS tell us more about future earnings and cash flows?
Atwood, T. J.
;
Drake, Michael S.
;
Myers, James N.
; …
- In:
Journal of accounting and public policy
30
(
2011
)
2
,
pp. 103-121
Persistent link: https://www.econbiz.de/10008990407
Saved in:
32
The effect of SFAS 142 on the ability of goodwill to predict future cash flows
Lee, Cheol
- In:
Journal of accounting and public policy
30
(
2011
)
3
,
pp. 236-255
Persistent link: https://www.econbiz.de/10009130492
Saved in:
33
Exploring Sarbanes-Oxley's effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective
Ugrin, Joseph C.
;
Odom, Marcus D.
- In:
Journal of accounting and public policy
29
(
2010
)
5
,
pp. 439-458
Persistent link: https://www.econbiz.de/10008737161
Saved in:
34
Two conflicting definitions of relevance in the FASB Conceptual Framework
Cho, Myojung
;
Kim, Oliver
;
Lim, Steve C.
- In:
Journal of accounting and public policy
29
(
2010
)
6
,
pp. 604-611
Persistent link: https://www.econbiz.de/10008778612
Saved in:
35
Observations on measuring the differences between domestic accounting standards and IAS
Nobes, Christopher
- In:
Journal of accounting and public policy
28
(
2009
)
2
,
pp. 148-153
Persistent link: https://www.econbiz.de/10003874552
Saved in:
36
Special issue on international financial reporting standards
2008
Persistent link: https://www.econbiz.de/10003812144
Saved in:
37
Rechnungszins und Inflationsrate für betriebliche Vorsorgeleistungen im internationalen Jahresabschluss zum 31.12.2008
Gohdes, Alfred-E.
;
Baach, Ellen
- In:
Betriebs-Berater : BB
63
(
2008
)
50
,
pp. 2730-2734
Persistent link: https://www.econbiz.de/10003785931
Saved in:
38
IFRS und Zinsschranke nach dem BMF-Schreiben vom 4.7.2008 : Ausweg oder Irrweg?
Stibi, Bernd
;
Thiele, Stefan
- In:
Betriebs-Berater : BB
63
(
2008
)
46
,
pp. 2507-2511
Persistent link: https://www.econbiz.de/10003773647
Saved in:
39
IFRS 3 (rev. 2008) : Einheitstheorie in der M&A-Bilanzierung
Pellens, Bernhard
;
Amshoff, Holger
;
Sellhorn, Thorsten
- In:
Betriebs-Berater : BB
63
(
2008
)
12
,
pp. 602-606
Persistent link: https://www.econbiz.de/10003657808
Saved in:
40
Abgang von Handelsforderungen nach IAS 39 : Voraussetzungen und Grenzen
Mayer-Wegelin, Eberhard
;
Gahlen, Dieter
- In:
Betriebs-Berater : BB
63
(
2008
)
17
,
pp. 882-886
Persistent link: https://www.econbiz.de/10003687911
Saved in:
41
IASB-Diskussionspapier zur Vereinfachung der Berichterstattung über Finanzinstrumente
Alvarez, Manuel
- In:
Betriebs-Berater : BB
63
(
2008
)
34
,
pp. 1834-1838
Persistent link: https://www.econbiz.de/10003742118
Saved in:
42
Auswirkungen des geänderten IFRS-Endorsement-Prozesses auf die Unternehmen
Lanfermann, Georg
;
Röhricht, Victoria
- In:
Betriebs-Berater : BB
63
(
2008
)
16
,
pp. 826-830
Persistent link: https://www.econbiz.de/10003681332
Saved in:
43
IAS 32 (rev. 2008) : Ergebnis- statt Prinzipienorientierung
Schmidt, Martin
- In:
Betriebs-Berater : BB
63
(
2008
)
9
,
pp. 434-439
Persistent link: https://www.econbiz.de/10003650217
Saved in:
44
ED-IFRS for SMEs : Entwurf eines internationalen Rechnungslegungsstandards für kleine und mittelgroße Unternehmen
Haller, Axel
;
Beiersdorf, Kati
;
Eierle, Brigitte
- In:
Betriebs-Berater : BB
62
(
2007
)
10
,
pp. 540-551
Persistent link: https://www.econbiz.de/10003425356
Saved in:
45
Segmentberichterstattung nach IFRS 8 : Übernahme des Management Approach
Kajüter, Peter
;
Barth, Daniela
- In:
Betriebs-Berater : BB
62
(
2007
)
8
,
pp. 428-434
Persistent link: https://www.econbiz.de/10003429571
Saved in:
46
Betriebswirtschaftliche und rechnungslegungsbezogene Anmerkungen zum Regierungsentwurf des REIT-Gesetzes
Kühnberger, Manfred
- In:
Betriebs-Berater : BB
62
(
2007
)
9
,
pp. 489-495
Persistent link: https://www.econbiz.de/10003431217
Saved in:
47
Verdeckte Einlagen im Einzelabschluss nach IFRS
Lüdenbach, Norbert
;
Freiberg, Jens
- In:
Betriebs-Berater : BB
62
(
2007
)
28/29
,
pp. 1545-1550
Persistent link: https://www.econbiz.de/10003493612
Saved in:
48
Investor relations, reputational bonding, and corporate governance : the case of Royal Ahold
Jong, Abe de
;
DeJong, Douglas V.
;
Mertens, Gerard
; …
- In:
Journal of accounting and public policy
26
(
2007
)
3
,
pp. 328-375
Persistent link: https://www.econbiz.de/10003485934
Saved in:
49
Niederstwerttest und Bewertungseinheiten beim Anlagevermögen im Entwurf des BilMoG
Köster, Oliver
- In:
Betriebs-Berater : BB
62
(
2007
)
51//52
,
pp. 2791-2795
Persistent link: https://www.econbiz.de/10003598524
Saved in:
50
Versorgungsverpflichtungen im Entwurf des BilMoG
Höfer, Reinhold
- In:
Betriebs-Berater : BB
62
(
2007
)
51//52
,
pp. 2795-2797
Persistent link: https://www.econbiz.de/10003598525
Saved in:
1
2
3
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->