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  • Search: subject_exact:"Harmonization of law"
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Year of publication
Subject
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Rechtsangleichung 999 Harmonization of law 993 EU countries 557 EU-Staaten 557 Rechtsvereinheitlichung 299 Deutschland 214 Europäische Union 196 Welt 185 World 185 Germany 183 EU-Recht 111 Community law 110 IFRS 105 Europäische Gemeinschaften 87 EU-Binnenmarkt 82 Single European market 82 USA 78 United States 72 Regulierung 65 Theorie 62 Theory 62 Bilanzrecht 61 Regulation 56 Accounting law 53 Gesellschaftsrecht 50 Wettbewerbsrecht 48 Recht 46 Standardisierung 45 Standardization 45 Accounting standards 44 Bilanzierungsgrundsätze 44 Competition law 43 Wirtschaftsintegration 43 EU membership 41 EU-Mitgliedschaft 41 Economic integration 41 Wirtschaftsrecht 41 Accounting 39 Bank regulation 39 Bankenregulierung 39
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Online availability
All
Free 98 Undetermined 48
Type of publication
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Book / Working Paper 725 Article 517 Journal 16
Type of publication (narrower categories)
All
Article in journal 315 Aufsatz in Zeitschrift 315 Aufsatz im Buch 196 Book section 196 Graue Literatur 181 Non-commercial literature 181 Hochschulschrift 150 Collection of articles of several authors 120 Sammelwerk 120 Thesis 110 Konferenzschrift 77 Arbeitspapier 73 Working Paper 73 Amtsdruckschrift 57 Government document 57 Conference proceedings 56 Bibliografie enthalten 51 Bibliography included 51 Dissertation u.a. Prüfungsschriften 30 Aufsatzsammlung 26 Gesetz 19 Law 19 Mehrbändiges Werk 11 Multi-volume publication 11 Forschungsbericht 8 Reprint 8 Advisory report 6 Gutachten 6 No longer published / No longer aquired 6 Bibliografie 5 Festschrift 5 Lehrbuch 5 Quelle 4 Case study 3 Collection of articles written by one author 3 Fallstudie 3 Sammlung 3 Conference paper 2 Handbook 2 Handbuch 2
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Language
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German 578 English 570 French 54 Undetermined 27 Russian 21 Polish 10 Spanish 10 Italian 7 Hungarian 4 Dutch 4 Croatian 2 Ukrainian 2 Czech 1 Finnish 1 Romanian 1 Serbian 1 Swedish 1 Turkish 1 Chinese 1
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Author
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Erhardt, Martin 5 Möschel, Wernhard 5 Müller-Graff, Peter-Christian 5 Selchert, Friedrich W. 5 Wüstemann, Sonja 5 Albach, Horst 4 Bhagwati, Jagdish N. 4 Brüggemann, Ulf 4 Cappelletti, Mauro 4 Conrath-Hargreaves, Annemarie 4 Eger, Thomas 4 Follak, Klaus Peter 4 Glaum, Martin 4 Goergen, Marc 4 Grabitz, Eberhard 4 Koppensteiner, Hans-Georg 4 Mattoo, Aaditya 4 Michaelis, Jochen 4 Schmidt-Trenz, Hans-Jörg 4 Schmidtchen, Dieter 4 Veil, Rüdiger 4 Wagner, Helmut 4 Wüstemann, Jens 4 Akbar, Yusaf H. 3 Antons, Christoph 3 Baetge, Jörg 3 Baudenbacher, Carl 3 Baums, Theodor 3 Chen, Maggie Xiaoyang 3 Christensen, Hans B. 3 Cottier, Thomas 3 Dauses, Manfred A. 3 Ensthaler, Jürgen 3 Fox, Eleanor M. 3 Gruner-Schenk, Petra 3 Hasse, Rolf H. 3 Holmes, Peter 3 Hopt, Klaus J. 3 Joerges, Christian 3 Leuz, Christian 3
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Institution
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Europäische Kommission 22 Basel Committee on Banking Supervision 16 Nomos Verlagsgesellschaft 5 Europa-Institut <Saarbrücken> / Sektion Rechtswissenschaft 4 Europäische Gemeinschaften 3 Europäische Gemeinschaften / Rat 3 Europäisches Parlament / Ausschuss für Recht und Bürgerrechte 3 OECD 3 Bundesinstitut für Bau-, Stadt- und Raumforschung 2 Europa-Institut <Saarbrücken> 2 Europainstitut Basel 2 European Conference of Ministers of Transport 2 European Institute of Public Administration 2 Europäische Gemeinschaften / Kommission 2 Europäische Kommission / Generaldirektion Binnenmarkt 2 Europäische Kommission / Generaldirektion Wettbewerb 2 Europäische Union / Rat 2 Forschungsinstitut für Wirtschaftsverfassung und Wettbewerb 2 Hanns-Martin-Schleyer-Stiftung 2 Leipziger Weltwirtschaftsseminar <15, 2001, Leipzig> 2 Martin-Luther-Universität Halle-Wittenberg 2 Migration Policy Institute <Washington, DC> 2 Mohr Siebeck GmbH & Co. KG 2 Nordic Council of Ministers 2 Peter Lang GmbH 2 Springer Fachmedien Wiesbaden 2 Universität Bremen / Zentrum für Europäische Rechtspolitik 2 Verlag Dr. Kovač 2 Agencia Española de Cooperación Internacional 1 Aix-Marseille Université / Centre de droit économique 1 Akademia Ekonomiczna w Krakowie 1 Albert-Ludwigs-Universität Freiburg 1 Arbeitskreis Europäische Integration 1 Arbeitskreis Staats- und Verfassungsrecht 1 Arbeitskreis Strafrecht 1 BDO Binder Hamlyn <London> 1 Berghof-Stiftung für Konfliktforschung 1 Bertelsmann Stiftung 1 Bitburger Gespräche <22, 1991, Bitburg> 1 Bonner Europa-Symposion <7, 1996, Bonn> 1
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Published in...
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Europäische Hochschulschriften / 5 21 Betriebswirtschaftliche Forschung und Praxis : BFuP 14 Vorträge, Reden und Berichte aus dem Europa-Institut, Sektion Rechtswissenschaft 13 Europäische Hochschulschriften / 2 12 Intereconomics : review of European economic policy 11 Kom / Kommission der Europäischen Gemeinschaften 10 Schriftenreihe europäisches Recht, Politik und Wirtschaft 10 Journal of international economic law 9 Economic law as an economic good : its rule function and its tool function in the competition of systems 7 Intellectual property harmonisation within ASEAN and APEC 7 The convergence of corporate governance : promise and prospects 7 Bank-Archiv : Zeitschrift für das gesamte Bank- und Börsenwesen : journal of banking and financial research 6 European accounting review 6 Journal of common market studies : JCMS 6 Systematic implications of transatlantic regulatory cooperation and competition 6 Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V. 6 Context: the need for international standardisation of accounting 5 Die Betriebswirtschaft : DBW 5 European journal of law and economics 5 Osterweiterung der EU : Rechtsangleichung und strukturpolitischer Rahmen 5 Recueil des actes agricoles 5 Wirtschaftsrecht und Wirtschaftspolitik 5 Advances in accounting : a research annual 4 An Elgar reference collection 4 Australian accounting review 4 European monographs : EM 4 ICC publication 4 Journal of world trade : law, economic policy, public policy 4 MPIFG discussion paper 4 Research 4 Sitzungsdokumente / A / Europäische Gemeinschaften, Europäisches Parlament 4 The journal of world investment & trade : law, economics, politics 4 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 4 Arbeitspapiere / Universität Osnabrück, Institut für Handels- und Wirtschaftsrecht 3 Deutsch-deutsche Wirtschafts-, Währungs- und Sozialunion im Rahmen der Europäischen Gemeinschaften : Referate und Diskussionsberichte der Tagung des Arbeitskreis Europäische Integration e. V. (13.-15. Sept. 1990 in Dresden) 3 Discussion paper / Centre for Economic Policy Research 3 Dokument / Kommission der Europäischen Gemeinschaften 3 Economic approaches to law 3 European University Institute / A 3 European yearbook of international economic law 3
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Source
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ECONIS (ZBW) 1,168 USB Cologne (EcoSocSci) 87 ArchiDok 2 RePEc 1
Showing 1 - 50 of 1,258
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European objects : the troubled dreams of harmonization
Laurent, Brice - 2022
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Dürfen europäische Gesetze Grundfreiheiten einschränken?
Höpner, Martin - 2021
Ist der Unionsgesetzgeber an die Grundfreiheiten gebunden? Darf er Maßnahmen, die auf mitgliedstaatlicher Ebene verbotene Beschränkungen der Binnenmarktfreiheiten wären, EU-weit harmonisieren? Und darf er mitgliedstaatliche Maßnahmen mittels Sekundärrecht autorisieren, die ansonsten in...
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Lifting the banking veil : credit standards' harmonization through lending transparency
Kang, Jung Koo; Loumioti, Maria; Moerman, Regina Wittenberg - 2020
We explore whether the transparency in banks' lending activities enhances the harmonization of credit terms that a bank offers across its different geographic regions. We take advantage of a novel loan-level reporting initiative by the European Central Bank, which requires repo borrowing banks...
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Summary of UNECE trade facilitation recommendations : 2019 revised edition
Centre for Trade Facilitation and Electronic Business - 2020
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Europäische Wirtschafts- und Währungsunion
Hufeld, Ulrich; Ohler, Christoph; Broemel, Roland; … - 2022 - 1. Auflage
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Europäische Werberegulierungssysteme am Beispiel geschlechterdiskriminierender Wirtschaftswerbung
Koch, Leonie Josefine - 2022 - 1. Auflage
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Accounting Standards Harmonization and Financial Integration
Dhaliwal, Dan S. - 2019
We empirically examine whether adopting a uniform set of accounting standards mitigates information frictions in financial markets and facilitates market integration. Using a difference-in-difference design, we find that after the mandatory adoption of International Financial Reporting Standards...
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The EU Seeking a New Balance between Regulatory Harmonization, Economic Convergence and Sovereignty
Capriglione, Francesco - 2019
The paper addresses the delicate issue of 'governance of complexity', which characterizes the present historical moment marked by economic and political uncertainties. The limits of the European federalist conception are taken into account, which are the basis of a recovery of the traditional...
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Harmonising Regulatory and Antitrust Regimes for International Air Transport
Walulik, Jan - 2019
Harmonising Regulatory and Antitrust Regimes for International Air Transport addresses the timely and problematic issue of lack of uniformity in legal standards for international civil aviation.First, it focuses on discrepancies within the regulatory and antitrust framework and possible...
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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
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EU Company Law Harmonization Between Convergence and Varieties of Capitalism
Gelter, Martin - 2019
This chapter sketches the history of EU Company Law, from its beginnings in the 1960s until today. Throughout all periods, EU company law harmonization was largely a top-down, technocratic project that was considered imperative to realize the common market. In other words, it was promoted mainly...
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Harmonization of Accounting Standards in India
N, Abhishek - 2019
Accounting is the science of communicating the financial information of the business organization in an organized manner. Before communicating the business information it is necessary to record the actual business results in a scientific manner so as to ensure the true and fair view of the...
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Harmonizing the EU Regulation in the Banking Union
Kudrna, Zdenek - 2019
The European Central Bank strives to harmonize over 160 national options and discretions (O&Ds) that contribute to the fragmentation of the banking union's regulatory framework. National authorities seem prepared to accept it, despite previously insisting on the inclusion of all O&Ds into the EU...
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Sozialraum Europa : der Einfluss der europäischen Bürgerinnen und Bürger auf die Entwicklung einer EU-Sozialpolitik
Eigmüller, Monika - 2021
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Sicheres Fundament oder schwankender Grund? : der neue EU-Rechtsrahmen zur Sanierung und Abwicklung zentraler Gegenparteien
Binder, Jens-Hinrich - In: Zeitschrift für Bankrecht und Bankwirtschaft 33 (2021) 1, pp. 21-35
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Analyse der Hinzurechnungsbesteuerung unter Berücksichtigung der ATAD-Richtlinie
Maack, Andreas - 2021
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Koevolution von AIFM- und OGAW-Regime : Zeit für die einheitliche europäische Regulierung der Investmentfondsverwalter
Dürschke, Oliver - 2021
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Requirements for reaching accounting harmonization
Poida, Ionela; Băcanu, Mihaela-Nicoleta - In: Journal of accounting and auditing : research & … (2018), pp. 1-8
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The Role of the Capital Markets Union : Towards Regulatory Harmonisation and Supervisory Convergence
Coimbra Henriques, Sérgio - 2018
The Council is a crucial intergovernmental institution of the European Union. However, the complex, opaque and consensual character of the decision-making process in the Council puts its legitimacy into question. Intergovernmentalist theory posits that it is sufficiently legitimised, indirectly,...
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Harmonizing the crowdfunding regulation in Europe : need, challenges, and risks
Cicchiello, Antonella Francesca - In: Journal of small business and entrepreneurship : JSBE 32 (2020) 6, pp. 585-606
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Beteiligungstransparenz bei Finanzinstrumenten : ökonomische und rechtsvergleichende Analyse der Beteiligungstransparenz bei Finanzinstrumenten und ihrer Rolle in der Übernahmeregu...
Brandt, Pascal W. F. - 2020
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Zweifelsfragen hinsichtlich der nichtfinanziellen (Konzern-)Erklärung : eine Analyse unter besonderer Berücksichtigung des DRÄS 8
Schild, Marc; Haßlinger, Marius; Weimann, Matthias - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 72 (2020) 1, pp. 66-84
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Garmonizacija monetarnoj politiki stran-členov EAĖS : vozmožnosti i perspektivy : monografija
Abramova, Marina Aleksandrovna; Aleksandrova, Larisa … - Finansovyj Universitet - 2020
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IFRS harmonization and foreign direct investment
Vidal-García, Javier; Vidal, Marta - 2020
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Convergence to IFRS : a comparative analysis of accounting standards in India
Tawiah, Vincent Konadu - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 249-270
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Green and more : Europa als Motor für die Vereinheitlichung von nichtfinanziellen Rahmenwerken?
Lanfermann, Georg; Glöckner, Alexander - In: WPg : Kompetenz schafft Vertrauen 73 (2020) 8, pp. 436-438
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Europäisierung und digitaler Wandel als Herausforderungen der deutschen Glücksspielregulierung
Terhechte, Jörg Philipp (ed.) - Gaming Law & Culture Konferenz <2016, Lüneburg>; … - 2020
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Kostengünstiges Bauen durch Vereinheitlichung und Deregulierung des Bauordnungsrechts
Stock, Jürgen (contributor) - Bundesinstitut für Bau-, Stadt- und Raumforschung - 2017 - Stand: Juli 2017
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Accounting Standards and Legal Capital in EU Law
Panetsos, Loukas - 2017
This paper examines the interaction between accounting standards and legal capital in the European Union legal framework. More in particular, it attempts to compare on a parallel basis the distributional and behavioural function of both concepts and to address whether the current legal status...
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International Financial Reporting Standards (IFRS) : Standardization or Harmonization
Upadhyay, Rajeev Kumar - 2017
This paper focuses on the issue of standardization and harmonization of International Financial Reporting Standards. For the purpose qualitative analysis of the secondary data has been done. Findings and conclusion suggests that harmonization of accounting and financial reporting standards,...
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Mietrecht und energetische Sanierung im europäischen Vergleich
Schmid, Christoph - Bundesinstitut für Bau-, Stadt- und Raumforschung - 2016
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What next after Brexit? : considerations regarding the future relationship between the EU and the UK
Matthes, Jürgen; Busch, Berthold - 2016
In order to be able to assess the future institutional relationship between the UK and the EU, this study organises the relevant facts systematically. This is done by using a framework in which two aspects are compared with each other: On the one hand, the extent of the Single Market access for...
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Zur Vereinheitlichung des Rentenrechts
Feld, Lars P.; Kohlmeier, Anabell - 2016
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Does net neutrality work? : the Dutch case : ITS Europe 2016, 7-9 September 2016, Cambridge, UK
Eijk, Nico van - Universiteit van Amsterdam / Instituut voor Informatierecht - 2016
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The Personal Side of Harmonizing European Insolvency Law
Kilborn, Jason J. - 2016
This article advances detailed proposals for a European Personal Insolvency Directive as part of the European Commission's ongoing insolvency initiative. The Commission has been struggling with "soft" coordination of insolvency proceedings under the divergent national laws in the EU since 2000,...
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Harmonising Global Constitutionalism
Mac Amhlaigh, Cormac S. - 2016
The explosion in the literature on global constitutionalism in recent times has come at the cost of ever more, and more diverse, definitions of the concept of constitutionalism. The state of the current debate can therefore be characterised, conceptually speaking, as a ‘constitutional...
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Current Debates Regarding International Accounting Harmonization, Standardization and Compliance
Anghel, Ioana - 2016
The central goal of the adoption of the IFRS was to improve the quality of accounting information and to ensure greater comparability and transparency of international financial reporting. This paper is intended to identify the importance of accounting and financial information in the present...
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International Accounting Harmonization
Moolchandani, Praveen - 2016
With the advent of globalization, international business has grown at a faster pace than the pace of world economy. Falling barriers to trade and investment have allowed companies to seek opportunities in foreign markets and establish their presence in lucrative markets. This ever changing...
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Responsibility of the EU and the member states under EU international investment protection agreements : between traditional rules, proceduralisation and federalisation
Stegmann, Philipp Theodor - 2019
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Harmonization of accounting standards in India
Abhishek N.; Divyashree M. S. - In: Mudra : journal of finance and accounting 6 (2019) 1, pp. 84-96
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Delitos económicos : análisis doctrinal y jurisprudencial : adaptado a la LO 1/2019, de 20 de febrero, por la que se modifica la LO del CP, para transponer Directivas de la UE en l...
Gómez Pavón, Pilar; Bustos Rubio, Miguel; Pavón … - 2019 - Primera edición
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Third-party certifiers
Bruyne, Jan de - 2019
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international...
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Les modules Gouvernance, Paix et Sécurité dans un cadre harmonisé au niveau de l'Afrique (GPS-SHaSA) : développement d'une méthodologie d'enquête statistique innovante
Razafindrakoto, Mireille; Roubaud, François - 2015
Persistent link: https://ebtypo.dmz1.zbw/10011496739
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Reforming the ICE regulations : what chance now
Hall, Mark; Purcell, John; Adam, Duncan - 2015
Drawing on analysis of 2004 and 2011 WERS data and extensive case studies of employee consultation bodies, this paper highlights major problems with the regulatory design and enforcement of the Information and Consultation of Employees Regulations 2004 and advocates reforms to improve their...
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Sustainability reporting : cross national differences, value relevance and strategy [cumulative dissertation]
Roloff, Martin - 2015
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The economic impact of rescue and recovery frameworks in the EU
Carpus Carcea, Mihaela (contributor) - 2015
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The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...
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Situación actual y perspectivas de la integración tributaria y aduanera en América Latina y el Caribe : avances hacia una mayor convergencia
Gómez Sabaíni, Juan C. - 2015
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The treatment of regulatory convergence in preferential trade agreements
Polanco Lazo, Rodrigo; Sauvé, Pierre - In: World trade review : economics, law, international … 17 (2018) 4, pp. 575-607
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