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Search: subject_exact:"Internationale Rechnungslegungsstandards"
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IFRS
10,090
Deutschland
2,231
Germany
2,178
Accounting standards
1,754
Bilanzierungsgrundsätze
1,750
Rechnungswesen
1,574
Accounting
1,560
Jahresabschluss
1,459
Financial statement
1,422
Welt
1,147
World
1,147
Bilanzrecht
1,142
Accounting law
1,119
Bilanzierung
1,050
Balancing accounts
1,049
International Financial Reporting Standards
958
Fair value accounting
937
Fair-Value-Bilanzierung
937
USA
782
United States
776
Accounting valuation
762
Bilanzielle Bewertung
762
Bilanzpolitik
760
Accounting policy
751
EU countries
700
EU-Staaten
700
Konzernabschluss
653
Consolidated financial statements
642
Corporate disclosure
582
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582
Rechnungslegung
564
Goodwill
425
Geschäftswert
418
KMU
404
SME
404
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391
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387
Bank
359
Standardisierung
344
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344
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1,762
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6,411
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3,635
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44
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5,284
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5,284
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1,119
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756
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597
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395
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395
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316
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280
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239
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239
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180
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180
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94
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94
Reprint
79
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76
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70
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70
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66
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66
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49
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49
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48
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48
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46
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37
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33
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33
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32
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25
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25
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21
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21
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15
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6,248
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3,813
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25
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19
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4
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3
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3
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2
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2
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1
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1
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1
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1
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Küting, Karlheinz
97
Zülch, Henning
76
Kirsch, Hanno
74
Zwirner, Christian
63
Müller, Stefan
62
Lüdenbach, Norbert
59
Nobes, Christopher
46
Freiberg, Jens
41
Hoffmann, Wolf-Dieter
37
Kümpel, Thomas
34
Pellens, Bernhard
34
Sellhorn, Thorsten
34
Baetge, Jörg
33
Wagenhofer, Alfred
33
Schmidt, Martin
32
Barth, Mary E.
30
Wüstemann, Jens
30
Bischof, Jannis
29
Daske, Holger
29
Haller, Axel
29
Landsman, Wayne R.
29
Weißenberger, Barbara E.
29
Leuz, Christian
28
Ballwieser, Wolfgang
27
Gebhardt, Günther
27
Street, Donna L.
27
Tarca, Ann
27
Tsalavoutas, Ioannis
27
Gassen, Joachim
26
Glaum, Martin
26
Haaker, Andreas
26
Kirsch, Hans-Jürgen
26
Zeff, Stephen A.
26
Zimmermann, Jochen
26
Fülbier, Rolf Uwe
25
Hachmeister, Dirk
25
Wirth, Johannes
25
Buchholz, Rainer
24
Gray, Sidney J.
24
Petersen, Karl
24
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International Accounting Standards Board
39
Springer Fachmedien Wiesbaden
28
International Accounting Standards Committee
17
Verlag Dr. Kovač
16
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
13
Westfälische Wilhelms-Universität Münster
11
NWB Verlag
10
Erich-Schmidt-Verlag
9
KLS Accounting & Valuation GmbH
9
Ernst & Young <London> / International Financial Reporting Group
8
Helmut-Schmidt-Universität
8
Linde Verlag
8
Verlag Franz Vahlen
8
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
7
World Bank
7
Haufe-Lexware GmbH & Co. KG
6
KPMG AG Wirtschaftsprüfungsgesellschaft
6
Universität des Saarlandes
6
Asian Development Bank
5
Ernst & Young <London>
5
Europäische Kommission
5
International Association for the Study of Insurance Economics
5
Josef Eul Verlag GmbH
5
Basel Committee on Banking Supervision
4
Deloitte & Touche Wirtschaftsprüfungsgesellschaft
4
Deloitte LLP
4
International Accounting Standards Committee Foundation
4
Münsteraner Gesprächskreis Rechnungslegung und Prüfung
4
Peter Lang GmbH
4
PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
4
Universität Ulm
4
Brussels European and Global Economic Laboratory
3
Centre on Transnational Corporations
3
Friedrich-Schiller-Universität Jena
3
International Group of Controlling / Working Group Controller and IFRS
3
PriceWaterhouseCoopers <London>
3
PricewaterhouseCoopers GmbH
3
PwC Deutsche Revision Aktiengesellschaft - Wirtschaftsprüfungsgesellschaft <Frankfurt, Main>
3
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung
3
Schmalenbach-Gesellschaft für Betriebswirtschaft
3
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
231
WPg : Kompetenz schafft Vertrauen
152
Der Betrieb
124
Betriebs-Berater : BB
105
The international journal of accounting : TIJA
100
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
SpringerLink / Bücher
91
Accounting in Europe
85
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
75
Advances in accounting : a research annual
68
Journal of international accounting research
67
Australian accounting review
66
PiR
59
Abacus : a journal of accounting, finance and business studies
51
Accounting horizons : a quarterly publication of the American Accounting Association
51
Journal of accounting & management information systems : JAMIS
48
Journal of accounting & economics
47
The journal of corporate accounting & finance
47
Journal of accounting and public policy
46
International journal of accounting, auditing and performance evaluation : IJAAPE
45
Issues in accounting education
44
Research in accounting regulation
42
Lehrbuch
41
European financial and accounting journal : EFAJ
40
Rechnungslegung und Wirtschaftsprüfung : RW
40
Schriftenreihe internationale Rechnungslegung
39
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
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ECONIS (ZBW)
10,090
Showing
4,951
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4951
Standardization cycles : a process perspective on the formation and diffusion of transnational standards
Botzem, Sebastian
;
Dobusch, Leonhard
- In:
Organization studies : an international …
33
(
2012
)
5/6
,
pp. 737-762
Persistent link: https://www.econbiz.de/10009572311
Saved in:
4952
Adoption of international financial reporting standards in developing countries
Perera, Hector
- In:
Handbook of accounting and development
,
(pp. 95-107)
.
2012
Persistent link: https://www.econbiz.de/10009572485
Saved in:
4953
The origins of modern accounting in Brazil : influences leading to the adoption of IFRS
Rodrigues, Lúcia Lima
;
Schmidt, Paulo
;
Santos, José …
- In:
Research in accounting regulation
24
(
2012
)
1
,
pp. 15-24
Persistent link: https://www.econbiz.de/10009573139
Saved in:
4954
Discussion of "Business-model (intent)-based accounting" by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012)
Brougham, Alex
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 345-347
Persistent link: https://www.econbiz.de/10009573144
Saved in:
4955
Business-model (intent)-based accounting
Leisenring, James
;
Linsmeier, Thomas
;
Schipper, Katherine
; …
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 329-344
Persistent link: https://www.econbiz.de/10009573145
Saved in:
4956
Discussion of "Financial instruments in non-financial firms : what do we know?" by Günther Gebhardt (2012)
Harrington, Roger
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 291-293
Persistent link: https://www.econbiz.de/10009573148
Saved in:
4957
Financial instruments in non-financial firms : what do we know?
Gebhardt, Günther
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 267-289
Persistent link: https://www.econbiz.de/10009573149
Saved in:
4958
Discussion of "Financial instruments, financial reporting, and financial stability" by Christian Laux (2012)
Haldane, Andrew G.
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 261-266
Persistent link: https://www.econbiz.de/10009573150
Saved in:
4959
Financial instruments, financial reporting, and financial stability
Laux, Christian
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 239-260
Persistent link: https://www.econbiz.de/10009573151
Saved in:
4960
Special issue: International Accounting Policy Forum
Weetman, Pauline
(
contributor
)
-
2012
Persistent link: https://www.econbiz.de/10009573153
Saved in:
4961
IFRS and environmental accounting
Negash, Minga
- In:
Management research review
35
(
2012
)
7
,
pp. 577-601
Persistent link: https://www.econbiz.de/10009573312
Saved in:
4962
Not-for-profit ratios for financial resilience and internal accountability : a study of Australian international Aid organisations
Ryan, Christine
;
Irvine, Helen
- In:
Australian accounting review
22
(
2012
)
2
,
pp. 177-194
Persistent link: https://www.econbiz.de/10009574062
Saved in:
4963
Were regulatory changes in reporting "abnormal items" justified? : evidence of intra-period classificatory earnings management practices in Australia
Cameron, Robyn
;
Gallery, Natalie
- In:
Journal of accounting & organizational change
8
(
2012
)
2
,
pp. 160-185
Persistent link: https://www.econbiz.de/10009574390
Saved in:
4964
Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards
Chamisa, Eddie
;
Mangena, Musa
;
Ye, Guanlan
- In:
Journal of accounting in emerging economies : JAEE
2
(
2012
)
2
,
pp. 162-187
Persistent link: https://www.econbiz.de/10009574392
Saved in:
4965
Value relevance change under international accounting standards : an empirical study of Peru
Liu, Chunhui
;
Yao, Lee J.
;
Yao, Michelle Y. M.
- In:
Review of Pacific Basin financial markets and policies
15
(
2012
)
2
,
pp. 1-17
Persistent link: https://www.econbiz.de/10009574426
Saved in:
4966
Performativity of economic systems : approach and implications for taxonomy
Herrmann-Pillath, Carsten
-
2012
The paper proposes to ground the taxonomy of economic systems on the identification of strongly performative institutions as distinctive features. I analyse performativity on the basis of the Aoki model of institutions, enriched by current approaches to performativity, which I combine with...
Persistent link: https://www.econbiz.de/10009575070
Saved in:
4967
The impact of IFRS convergence on the effectiveness of accounting information for share valuation : evidence from the Mainland of China
Wu, Shu-hsing
- In:
Frontiers of business research in China : selected …
6
(
2012
)
2
,
pp. 288-323
Persistent link: https://www.econbiz.de/10009575136
Saved in:
4968
Israel
Eden, Yoram
;
Elnathan, Dan
- In:
A global history of accounting, financial reporting and …
,
(pp. 49-74)
.
2012
Persistent link: https://www.econbiz.de/10009575817
Saved in:
4969
Accounting discretion and fair value reporting : a study of US banks' fair value reporting of mortgage-backed-securities
Cheng, Kang
- In:
Journal of business finance & accounting : JBFA
39
(
2012
)
5/6
,
pp. 531-566
Persistent link: https://www.econbiz.de/10009575835
Saved in:
4970
Saudi Arabia
Al-Hogail, Abdulmalik A.
- In:
A global history of accounting, financial reporting and …
,
(pp. 107-134)
.
2012
Persistent link: https://www.econbiz.de/10009576432
Saved in:
4971
The contagion effect of fair value accounting : some evidence from Indian banking industry
Subramanyam, M.
- In:
The IUP journal of bank management : IJBM
11
(
2012
)
2
,
pp. 71-80
Persistent link: https://www.econbiz.de/10009577743
Saved in:
4972
IFRS für Controller und Manager
Vater, Hendrik
(
ed.
)
-
2012
-
1. Aufl.
Persistent link: https://www.econbiz.de/10009578422
Saved in:
4973
A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
Bosch, Josep M. Argilés
;
Aliberch, Anna Sabata
; …
- In:
Revista de contabilidad : RC-SAR
15
(
2012
)
1
,
pp. 109-142
Persistent link: https://www.econbiz.de/10009578838
Saved in:
4974
Harmonisierung der steuerlichen Gewinnermittlung in der Europäischen Union
Schulz, Sebastian
-
2012
-
1. Aufl.
Persistent link: https://www.econbiz.de/10009579574
Saved in:
4975
Costs of accounting for goodwill : accounting standards update 2011-08
Henry, Elaine
;
Holzmann, Oscar J.
- In:
The journal of corporate accounting & finance
23
(
2011/12
)
2
,
pp. 89-93
Persistent link: https://www.econbiz.de/10009499738
Saved in:
4976
Should the SEC adopt international financial reporting standards?
Ehoff Jr., Clemense
;
Fischer, Dov
- In:
Review of business information systems
16
(
2012
)
1
,
pp. 15-19
Persistent link: https://www.econbiz.de/10009500630
Saved in:
4977
Kreditderivate : Bilanzierung und REA-basierte Abbildung in ERP Control
Ghakhar, Shahbaz
- In:
Value Day 2012 : aktuelle Entwicklungen in Controlling, …
,
(pp. 43-57)
.
2012
Persistent link: https://www.econbiz.de/10009505527
Saved in:
4978
Ermittlung der Risikodeckungsmasse auf Grundlage des IFRS-Konzernabschlusses
Kuks, Karina
;
Manns, Thorsten
;
Savova, Diana
;
Schmid, …
- In:
Finanzkrise 2.0 und Risikomanagement von Banken : …
,
(pp. 359-411)
.
2012
Persistent link: https://www.econbiz.de/10009505555
Saved in:
4979
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
Saved in:
4980
The erosion of jurisdiction : auditing in a market value accounting regime
Smith-Lacroix, Jean-Hubert
;
Durocher, Sylvain
;
Gendron, Yves
- In:
Critical perspectives on accounting : an international …
23
(
2012
)
1
,
pp. 36-53
Persistent link: https://www.econbiz.de/10009509586
Saved in:
4981
The consequences of information technology control weaknesses on management information systems : the case of Sarbanes-Oxley internal control reports
Li, Chan
;
Peters, Gary F.
;
Richardson, Vernon J.
; …
- In:
Management information systems : mis quarterly
36
(
2012
)
1
,
pp. 179-203
Persistent link: https://www.econbiz.de/10009509645
Saved in:
4982
Kapitalisierungszinssätze in der IFRS-Rechnungslegung : eine empirische Analyse der Unternehmensbewertungspraxis 2010
Zwirner, Christian
;
Mugler, Jörg
- In:
Corporate finance / Biz
3
(
2012
)
2
,
pp. 101-105
Persistent link: https://www.econbiz.de/10009510100
Saved in:
4983
Kontrahentenrisiko : Bewertung, Steuerung, Unterlegung nach Basel III und IFRS
Ludwig, Sven
(
ed.
)
-
2012
Persistent link: https://www.econbiz.de/10009511341
Saved in:
4984
Globalisation and contextual factors in accounting : the case of Germany
Heidhues, Eva
;
Patel, Chris
-
2012
Persistent link: https://www.econbiz.de/10009511817
Saved in:
4985
Nachhaltigkeit in der Unternehmensberichterstattung : Erfordernis und Stand der Integration des Nachhaltigkeitskonzepts in die externe Finanzberichterstattung nach IFRS und Ansätze...
Beiersdorf, Kati
-
2012
Persistent link: https://www.econbiz.de/10009544899
Saved in:
4986
Externes Rechnungswesen
Bieg, Hartmut
;
Kußmaul, Heinz
;
Waschbusch, Gerd
-
2012
-
6., vollständig überarbeitete und aktualisierte Auflage
Persistent link: https://www.econbiz.de/10009546114
Saved in:
4987
Zur Bewertung börsengehandelter Anteile zum beizulegenden Zeitwert : wann sind Märkte zu ineffzient?
Küting, Karlheinz
;
Cassel, Jochen
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
64
(
2012
)
3
,
pp. 287-305
Persistent link: https://www.econbiz.de/10009546606
Saved in:
4988
Zur IFRS-Rechnungslegung von Immobilien, die als Finanzinvestition gehalten werden : DCF-Verfahren und Bewertungstheorie
Hares, Christoph
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
64
(
2012
)
3
,
pp. 270-286
Persistent link: https://www.econbiz.de/10009546608
Saved in:
4989
Fair value accounting : implications for users of financial statements
Bachert, Kristian
-
2012
Persistent link: https://www.econbiz.de/10009548369
Saved in:
4990
Voluntary IFRS adoption, analyst coverage, and information quality : international evidence
Cheng, C. S. Agnes
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 77-82
Persistent link: https://www.econbiz.de/10009548623
Saved in:
4991
Voluntary IFRS adoption, analyst coverage, and information quality : international evidence
Kim, Jeong-bon
;
Shi, Haina
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 45-76
Persistent link: https://www.econbiz.de/10009548625
Saved in:
4992
Introduction: IFRS convergence and adoption : challenges and opportunities
Black, Ervin L.
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 1-3
Persistent link: https://www.econbiz.de/10009548632
Saved in:
4993
The cross-country comparability of IFRS earnings and book values : evidence from France and Germany
Kang, Tony
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 185-190
Persistent link: https://www.econbiz.de/10009549394
Saved in:
4994
The cross-country comparability of IFRS earnings and book values : evidence from France and Germany
Liao, Qing
;
Sellhorn, Thorsten
;
Skaife, Hollis A.
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 155-184
Persistent link: https://www.econbiz.de/10009549395
Saved in:
4995
The impact of mandatory IFRS adoption on accounting quality : evidence from Australia
Elias, Nabil
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 147-154
Persistent link: https://www.econbiz.de/10009549399
Saved in:
4996
The impact of mandatory IFRS adoption on accounting quality : evidence from Australia
Chua, Yi Lin Elaine
;
Cheong, Chee Seng
;
Gould, Graeme
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 119-146
Persistent link: https://www.econbiz.de/10009549400
Saved in:
4997
The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption : evidence from a developing country
Lin, Steve
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 113-118
Persistent link: https://www.econbiz.de/10009549402
Saved in:
4998
The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption : evidence from a developing country
Bova, Francesco
;
Pereira, Raynolde
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 83-111
Persistent link: https://www.econbiz.de/10009549403
Saved in:
4999
The impact of IAS 39 on the risk-relevance of earnings volatility : evidence from foreign banks cross-listed in the USA
Duh, Rong-Ruey
;
Hsu, Audrey Wen-hsin
;
Alves, Paulo …
- In:
Journal of contemporary accounting & economics
8
(
2012
)
1
,
pp. 23-38
Persistent link: https://www.econbiz.de/10009550093
Saved in:
5000
Relevance of fair value accounting for financial instruments : some French evidence
Arouri, Mohamed
;
Bellalah, Mondher
;
Ben Hamida, Nessrine
; …
- In:
International journal of business
17
(
2012
)
2
,
pp. 209-220
Persistent link: https://www.econbiz.de/10009550113
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