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~subject:"Accounting policy"
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Accounting policy
Rechnungswesen
23,306
Accounting
22,982
Corporate disclosure
13,501
Unternehmenspublizität
13,494
IFRS
11,405
Deutschland
7,577
Pensionskasse
6,468
Germany
6,362
Pension fund
6,278
Theorie
5,810
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5,761
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4,772
Bilanz
4,497
Occupational pension plan
4,347
USA
4,272
United States
4,031
Bilanzierungsgrundsätze
3,481
Corporate governance
3,439
Corporate Governance
3,438
Accounting standards
3,420
Jahresabschluss
3,273
Welt
3,217
World
3,189
Altersvorsorge
3,176
Retirement provision
3,164
Financial statement
2,919
Balance sheet
2,902
Bilanzierung
2,795
Wirtschaftsprüfung
2,589
Financial audit
2,526
Reporting
2,468
Corporate Social Responsibility
2,462
Corporate social responsibility
2,459
Berichtswesen
2,447
Bilanzpolitik
2,327
Großbritannien
2,131
Balancing accounts
2,045
United Kingdom
2,006
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1,969
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77
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Sammelwerk
24
Conference paper
18
Konferenzbeitrag
18
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12
Sammlung
12
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11
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11
Guidebook
11
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Fallstudie
10
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6
Konferenzschrift
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Zülch, Henning
19
Karim, Khondkar E.
15
Lobo, Gerald J.
13
Müller, Stefan
11
Walker, Martin
11
Kirsch, Hanno
10
Küting, Karlheinz
10
Wagenhofer, Alfred
10
Freidank, Carl-Christian
9
Iatridis, George
8
Monem, Reza
8
Salewski, Marcus
8
Amat Salas, Oriol
7
Ewert, Ralf
7
Filip, Andrei
7
Houqe, Noor
7
Jeanjean, Thomas
7
Jiang, Liangliang
7
Krishnan, Gopal
7
Levine, Ross
7
Rahman, Asheq
7
Tareq, Mohammad
7
van Zijl, Tony
7
Chen, Lin
6
Gavious, Ilanit
6
Hussainey, Khaled
6
Khairul Anuar Kamarudin
6
Lang, Mark H.
6
Lehman, Cheryl R.
6
Lourenço, Isabel
6
Nobes, Christopher
6
Ronen, Joshua
6
Veenman, David
6
Watts, Ross L.
6
Yu, Yong
6
Ahmed, Kamran
5
Arnold, Vicky
5
Barth, Mary E.
5
Cahan, Steven F.
5
Campa, Domenico
5
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Asian Development Bank
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Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg
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National Bureau of Economic Research
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Springer Fachmedien Wiesbaden
3
Universitat Pompeu Fabra / Departament d'Economia i Empresa
3
Deutscher Taschenbuch-Verlag <München>
1
Edward Elgar Publishing
1
Erich Schmidt Verlag
1
Friedrich-Schiller-Universität Jena
1
Goethe-Universität Frankfurt am Main
1
Hamburger Revisions-Tagung <4, 2005, Hamburg>
1
Haufe-Lexware GmbH & Co. KG
1
Institute of Chartered Accountants in England and Wales
1
International Association for the Study of Insurance Economics
1
International Conference on Insurance Accountancy <2003, London>
1
JAE Conference <2012, Rochester, NY>
1
Lithuanian University of Agriculture
1
NWB Verlag
1
National Industrial Conference Board
1
The Wharton Financial Institutions Center
1
Universität des Saarlandes
1
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The accounting review : a publication of the American Accounting Association
53
Review of accounting studies
38
Journal of accounting & economics
37
The international journal of accounting : TIJA
35
Advances in accounting : a research annual
31
Review of quantitative finance and accounting
29
Journal of accounting and public policy
25
Accounting horizons : a quarterly publication of the American Accounting Association
23
Advances in accounting behavioral research
21
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
20
International review of financial analysis
19
The journal of applied business research
19
The journal of corporate accounting & finance
19
Journal of business finance & accounting : JBFA
18
Journal of international accounting auditing & taxation
18
European accounting review
17
Auditing : a journal of practice & theory
16
Journal of contemporary accounting & economics
16
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
15
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
15
Cogent business & management
14
International journal of accounting and information management
14
Journal of applied accounting research
14
Accounting and finance
13
Finance research letters
13
Journal of accounting, auditing & finance : JAAF
13
Journal of international accounting research
13
Journal of accounting & management information systems : JAMIS
12
Abacus : a journal of accounting, finance and business studies
11
Asia-Pacific journal of accounting & economics : APJAE
11
Emerging markets review
11
International journal of economics and finance
11
International journal of economics and financial issues : IJEFI
11
Issues in accounting education
11
Journal of business ethics : JOBE
11
SpringerLink / Bücher
11
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
10
International journal of accounting, auditing and performance evaluation : IJAAPE
10
Management science : journal of the Institute for Operations Research and the Management Sciences
10
Managerial auditing journal
10
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ECONIS (ZBW)
2,220
Other ZBW resources
2
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1
RePEc
1
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1
Pension
accounting
reform and future cash flow predictability
Dugan, Michael T.
;
Turner, Elizabeth H.
;
Wheatley, Clark M.
- In:
Journal of financial economic policy
9
(
2017
)
1
,
pp. 86-108
Persistent link: https://www.econbiz.de/10011799759
Saved in:
2
Discretionary
accounting
choices : the case of IAS 19 pension
accounting
Glaum, Martin
;
Keller, Tobias
;
Street, Donna L.
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
2
,
pp. 139-170
Persistent link: https://www.econbiz.de/10011857702
Saved in:
3
Accounting
reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
4
Financial reporting conservatism and voluntary CSR disclosure
Cho, Seong
;
Kang, Pyung Kyung
;
Lee, Cheol
;
Park, Cheong
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
2
,
pp. 63-82
Persistent link: https://www.econbiz.de/10012297552
Saved in:
5
Misleading motives : incentives for
accounting
bias in not-for-profit pension plans
Gupta, Anubhav
;
Matkin, David
- In:
Nonprofit and voluntary sector quarterly : journal of …
53
(
2024
)
4
,
pp. 997-1027
Persistent link: https://www.econbiz.de/10014581603
Saved in:
6
Pro forma disclosure practices of firms applying
IFRS
Solsma, Lori
;
Wilder, W. Mark.
- In:
International journal of accounting and information …
23
(
2015
)
4
,
pp. 383-403
Persistent link: https://www.econbiz.de/10011437957
Saved in:
7
Disclosure of related party transactions under
IFRS
: does cross-listing reduce the legal origin disclosure gap?
Santos, Edilene Santana
;
Schiozer, Rafael Felipe
; …
- In:
The international journal of accounting
57
(
2022
)
4
,
pp. 1-45
Persistent link: https://www.econbiz.de/10013389416
Saved in:
8
The smoothing of pension expenses : a panel analysis
Jiang, Xiaowen
- In:
Review of quantitative finance and accounting
37
(
2011
)
4
,
pp. 451-476
Persistent link: https://www.econbiz.de/10009504944
Saved in:
9
Regulatory oversight and trade-offs in earnings management : evidence from pension
accounting
Naughton, James P.
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 456-490
Persistent link: https://www.econbiz.de/10012099007
Saved in:
10
International financial reporting : a practical guide
Melville, Alan
-
2011
-
3. ed.
Persistent link: https://www.econbiz.de/10009231016
Saved in:
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