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Year of publication
Subject
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Accounting law 2,921 Bilanzrecht 2,921 Deutschland 1,541 Germany 1,527 IFRS 1,269 Bilanzierungsgrundsätze 742 Accounting standards 738 Jahresabschluss 468 Financial statement 459 Rechnungswesen 454 Accounting 450 USA 300 United States 298 Bilanzierung 280 Balancing accounts 277 Welt 274 World 274 Rechnungslegung 185 Wirtschaftsprüfung 185 Financial audit 182 Konzernabschluss 172 Consolidated financial statements 169 Standardisierung 168 Standardization 167 Bilanzpolitik 164 Accounting policy 156 Rechtsreform 148 Legal reform 147 Reform 135 Bilanz 128 International Financial Reporting Standards 125 Accounting valuation 124 Bilanzielle Bewertung 124 EU countries 122 EU-Staaten 122 Comparison 121 Steuerbilanz 121 Vergleich 121 Handelsgesetzbuch 118 Tax accounting 118
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Online availability
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Undetermined 318 Free 303 CC license 10
Type of publication
All
Article 1,788 Book / Working Paper 1,114 Journal 18 Database 1
Type of publication (narrower categories)
All
Article in journal 1,327 Aufsatz in Zeitschrift 1,327 Aufsatz im Buch 462 Book section 462 Hochschulschrift 258 Thesis 219 Graue Literatur 136 Non-commercial literature 136 Lehrbuch 105 Textbook 98 Collection of articles of several authors 85 Sammelwerk 85 Arbeitspapier 74 Working Paper 74 Gesetz 56 Law 56 Konferenzschrift 41 Kommentar 40 Aufsatzsammlung 37 Bibliografie enthalten 34 Bibliography included 34 Handbook 31 Handbuch 31 Conference proceedings 29 Guidebook 28 Ratgeber 28 Reprint 28 Case study 24 Fallstudie 24 Bibliografie 12 Festschrift 11 Amtsdruckschrift 8 Collection of articles written by one author 8 Conference paper 8 Glossar enthalten 8 Glossary included 8 Government document 8 Konferenzbeitrag 8 Sammlung 8 Aufgabensammlung 7
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Language
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German 1,698 English 1,196 French 20 Polish 14 Italian 3 Russian 2 Finnish 1 Swedish 1
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Author
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Küting, Karlheinz 56 Zwirner, Christian 41 Hoffmann, Wolf-Dieter 37 Lüdenbach, Norbert 35 Petersen, Karl 33 Müller, Stefan 29 Zimmermann, Jochen 20 Baetge, Jörg 19 Zülch, Henning 19 Böcking, Hans-Joachim 18 Kessler, Harald 18 Kirsch, Hans-Jürgen 18 Herzig, Norbert 17 Kirsch, Hanno 17 Oser, Peter 16 Velte, Patrick 16 Wüstemann, Jens 16 Moehrle, Stephen R. 15 Ernst, Christoph 14 Freidank, Carl-Christian 14 Haller, Axel 14 Hoffmann, Sebastian 14 Reynolds-Moehrle, Jennifer Ann 14 Sellhorn, Thorsten 14 Künkele, Kai Peter 13 Pellens, Bernhard 13 Ding, Yuan 12 Freiberg, Jens 12 Kußmaul, Heinz 12 Leuz, Christian 12 Theile, Carsten 12 Ballwieser, Wolfgang 11 Coenenberg, Adolf Gerhard 11 Melcher, Winfried 10 Thiele, Stefan 10 Weber, Claus-Peter 10 Fink, Christian 9 Hennrichs, Joachim 9 Löw, Edgar 9 Marx, Franz Jürgen 9
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Institution
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World Bank 27 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 11 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 9 NWB Verlag 8 Haufe-Lexware GmbH & Co. KG 7 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 6 International Accounting Standards Committee 6 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 5 Verlag Dr. Kovač 5 Institut der Wirtschaftsprüfer in Deutschland 4 National Bureau of Economic Research 4 Springer Fachmedien Wiesbaden 4 Erich Schmidt Verlag 3 Peter Lang GmbH 3 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 3 Stollfuß Medien GmbH & Co. KG 3 Verlag Franz Vahlen 3 Deutsch-österreichisch-schweizerisches Symposium für Gesellschafts- und Kapitalmarktrecht <8., 2017, Hamburg> 2 Ernst & Young AG, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft <Stuttgart> 2 IDW-Verlag 2 Karl-Franzens-Universität Graz 2 Linde Verlag 2 Ludwig-Fröhler-Institut für Handwerkswissenschaften 2 Mohr Siebeck GmbH & Co. KG 2 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 PricewaterhouseCoopers GmbH 2 Symposium Vertrag, Unternehmung und Markt <2020, Graz> 2 Syneco ASBL 2 Verlag Dr. H. H. Driesen GmbH 2 American Enterprise Institute for Public Policy Research 1 American Institute of Certified Public Accountants 1 Arbeitskreis Bilanzrecht der Hochschullehrer Rechtswissenschaft 1 Asia-Pacific Economic Cooperation Conference <1980, Canberra> 1 BACH Working Group 1 BDO Deutsche Warentreuhand Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft 1 BDO-Auxilia-Treuhand GmbH 1 Bergische Universität Wuppertal 1 Books on Demand GmbH <Norderstedt> 1 Bundesanzeiger Verlag 1 Centre for Economic Policy Research 1
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Published in...
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Der Betrieb 99 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 94 WPg : Kompetenz schafft Vertrauen 93 Betriebs-Berater : BB 52 IRZ : Zeitschrift für internationale Rechnungslegung 36 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 32 Das neue deutsche Bilanzrecht : Handbuch für den Übergang auf die Rechnungslegung nach dem Bilanzrechtsmodernisierungsgesetz (BilMoG) 29 Betriebswirtschaftliche Forschung und Praxis : BFuP 27 Research in accounting regulation 23 SpringerLink / Bücher 23 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 22 Accounting horizons : a quarterly publication of the American Accounting Association 18 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 17 Abacus : a journal of accounting, finance and business studies 16 Accounting and business research 16 Globalisation of accounting standards 16 The accounting review : a publication of the American Accounting Association 16 Advances in accounting : a research annual 15 Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB 14 Das Gesetz zur Modernisierung des Bilanzrechts (BilMoG) : neue Herausforderungen für Rechnungslegung und Corporate Governance 14 Europäische Hochschulschriften / 5 14 Jahrbuch für Controlling und Rechnungswesen 14 StuB 14 The early years of the International Accounting Standards Committee 14 Journal of accounting and public policy 13 Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 13 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 12 BilMoG und Controlling : [das Bilanzrechtsmodernisierungsgesetz im Überblick ; wichtige Neuregelungen und deren Umsetzung im Controlling ; Konsequenzen für das Berichtswesen] 12 Gabler Edition Wissenschaft 12 International journal of critical accounting : IJCA 12 Review of quantitative finance and accounting 12 Steuerliche Gewinnermittlung nach dem Bilanzrechtsmodernisierungsgesetz 12 Accounting in Europe 11 Journal of accounting & economics 11 RWZ aktuell : Recht & Rechnungswesen 11 Besteuerung, Rechnungslegung und Prüfung der Unternehmen : Festschrift für Professor Dr. Norbert Krawitz 10 Controlling & Management review / Sonderheft : ZfCM : Zeitschrift für Controlling & Management 10 European accounting review 10 Journal of international accounting research 10 Schriften zum Revisionswesen 10
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Source
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ECONIS (ZBW) 2,921
Showing 1 - 50 of 2,921
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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
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Economic consequences of new accounting standards in UK charities
Mayapada, Arung Gihna; Biswas, Pallab Kumar; Roberts, Helen - In: Accounting and finance 64 (2024) 3, pp. 2251-2278
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Maintaining and extending hegemony : the politics of accounting standard setting
Warren, Rebecca - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-20
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Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin; Dobler, Michael - In: The international journal of accounting 59 (2024) 1, pp. 1-55
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Are accounting standards understandable?
Howieson, Bryan; Loftus, Janice; Schührer, Sabine - In: Accounting and finance 64 (2024) 1, pp. 1083-1109
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Do industry-specific accounting standards matter for capital allocation decisions?
Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-26
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The politics of prudence in accounting standards
Georgiou, Omiros - In: Accounting, organizations and society : an … 113 (2024), pp. 1-24
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Does the level of enforcement shape the complexity in accounting standards?
Morais, Ana; Pinto, Inês - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...
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Industry Accounting Standards Optimizing Financial Reporting in the Industrial Sector
Malolle, Agustinus; Mangesa, Gentry Ayuko - 2023
Industry accounting is a branch of accounting that deals with the processing, analysis, and reporting of financial information in an industrial context. The industrial sector generally involves various types of business entities operating in manufacturing, trading, services, mining, and other...
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Industry Accounting Standards
Halim, Anggelina Meliana; Angjaya, Sindy - 2023
The extractive industry covers a wide range of activities, including the exploration, production and sale of non-renewable natural resources such as minerals, oil and natural gas. In general, these activities are characterized by a high degree of risk. There is a risk that exploration will not...
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Textual Processing and Reporting Practice in Accounting Research
Guo, Ken - 2023
Textual data has drawn much research interest in the recent accounting literature. However, there has also been some criticisms about the seeming lack of transparency and hence replicability of how texts are processed and measured. In this paper I aim to have a better understanding of such...
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The Role of Accounting Standards and Disclosure in Alleviating Corruption : A Cross-country Study
Rahman, Md. Atiqur - 2023
This study, relying on the notion of agency theory that the presence of information asymmetry causes higher agency costs, investigates the impact of accounting disclosure and perceived strength of auditing and reporting standards on perceived corruption. Using data for 71 economies for the...
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Accounting for goodwill in China : a case study of two-step acquisitions
Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - In: China journal of accounting studies 11 (2023) 4, pp. 695-718
We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China. China Merchants Bank adopted a two-step acquisition method: first, it acquired 53% of the shares of Hong Kong's Wing Lung Bank to gain...
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Accounting reform and value relevance of financial reporting from non-financial listed firms on the Vietnam stock market
Huu Anh Nguyen; Dang Giang Tra Thi - In: Cogent business & management 10 (2023) 2, pp. 1-23
The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance. This study aims to assess the value relevance of accounting...
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Need for Harmonization of International Accounting Standards
Mohamed, Sa'eed Hassan - 2023
Accounting is simply the language of business; like any other field of knowledge, it has its own rules, regulations, and standards, which differ from region to region, country to country, and economy to economy. Having single, universal standards is the dream of many accounting practitioners,...
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A Rapid Review of GHG Accounting Standards
Jia, Jimmy; Axelsson, KAya; Chaudhury, Abrar; Taylor, Evan - 2023
Policies, standards, and voluntary initiatives aimed at mobilizing businesses to address the challenges of climate change resides on the foundation of greenhouse gas (GHG) accounting. The existence of multiple, yet similar, standards can create market confusion in deciding which standard to...
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A Golden Age in Setting National Accounting Standards : The UK’s Accounting Standards Board, 1990–2000
Meeks, Geoff - 2023
At the beginning of the 1990s UK accounting standards were described as a ‘laughing stock’. By the millennium they were widely acclaimed and in some respects world-leading. This paper explores some of the key technical advances in this period, and the political processes employed to secure...
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IFRS Accounting Standards and Comparability of Information
Teixeira, Alan - 2023
One of the main objectives of International Financial Reporting Standards (IFRS) is to improve the comparability of financial reports internationally and is a reason jurisdictions abandoned their local GAAP. Contemporaneous comparability is affected by the clarity of the requirements and the...
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Haufe IFRS-Kommentar : das Standardwerk
Lüdenbach, Norbert; Hoffmann, Wolf-Dieter; Freiberg, Jens - 2025 - 23. Auflage
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What deters earnings management? : a Benford's Law comparison between publicized detection methods and increased regulations
Tran, Arthur M. - 2025
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A theory-based synthesis of experimental research on accounting standard setting
Clor-Proell, Shana; Mongold, Cassie; White, Brian J. - In: The Routledge handbook of behavioural accounting research, (pp. 142-166). 2025
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NWB Kommentar Bilanzierung : Handels- und Steuerrecht
Hoffmann, Wolf-Dieter; Lüdenbach, Norbert - 2025 - 16., aktualisierte Auflage
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Accounting Standards and Antidumping Investigations
Sun, Stephen Teng - 2025
We uncover a new real effect of harmonizing accounting standards on international trade: following a mandatory adoption of International Financial Reporting Standards, exporters experiencing a greater change in reporting requirements become more successful in defending against foreign...
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Does every accounting issue need a solution?
Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561
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Accounting standards : the "too difficult" box : the next big accounting issue?
Barth, Mary E. - In: Accounting and business research 52 (2022) 5, pp. 565-577
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Goodwill Impairment After M&A : Acquisition-Level Evidence on Compliance With SFAS 142
Potepa, James; Thomas, Jacob K. - 2022
To provide a fuller picture of compliance with SFAS 142, we hand-collect data to track 893 large acquisitions. Our model, which links impairments to post-acquisition performance declines and acquisition-year attributes, identifies 349 acquisitions as likely to impair. We expand compliance to...
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Composition and Assessment of Biological Assets According To National Accounting Standards (Public Sector Accounting Standards) 136 'Biological Assets'
Kytaichuk, Tetiana - 2022
The article deals with the actual problems of implementation of the national provision (standard) of accounting in the public sector 136 “Biological Assets”. The essence of the concept of “biological assets” in various scientific and literary sources was investigated. Different...
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The effects of new accounting standards on firm value : the K-IFRS 1116 Lease
Chung, Hae Jin - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-14
We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return. The contracting costs hypothesis suggests that changes in...
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International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany
Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...
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Capital Structure Effects Associated with the New Lease Accounting Standard
Ferreira, Petrus (Petri); Landsman, Wayne R.; Rountree, … - 2022
This study finds that the requirement of ASC 842 for firms to capitalize operating leases in financial statements beginning in 2019 resulted in firms affected by the standard reducing existing debt amounts on average between 7% and 10% relative to unaffected firms. We also find that firms with...
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Debt Contracting and Changes to the Accounting for Leases : Implications of Accounting Standards Codification 842
Cheng, Lin; Jaggi, Jacob; Yan, Mark Yuzhi; Young, Spencer - 2022
We examine the performance of new lease accounting rules in private debt markets. Among debt contracts issued before ASC 842 became effective but that end after the effective date, we find 87 percent exclude or provide an option for contracting parties to exclude the effects of ASC 842. We find...
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Accounting and the U.S. constitution : the evolution of federal financial accounting and reporting practices
McDonough, Ryan P.; Warren, J. Donald <Jr.> - In: Journal of Governmental & Nonprofit Accounting : JOGNA 11 (2022) 1, pp. 87-118
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Designing international public sector accounting standards : an analysis of constituents' participation through comment letters
Bisogno, Marco; Manes Rossi, Francesca; Sicilia, … - In: Financial accountability and management 38 (2022) 4, pp. 661-685
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Value relevance and changes in accounting standards : a review of the IFRS adoption literature
Imhanzenobe, Japhet Osazefua - In: Cogent business & management 9 (2022) 1, pp. 1-13
Share prices reflect available financial information about those firms and a substantial amount of these information come from financial statement figures. The informativeness of the reported earnings and book values in financial statements depend on accounting standards that govern their...
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Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum
Clatworthy, Mark; García Lara, Juan Manuel; Lee, Edward - In: Accounting and business research 54 (2024) 7, pp. 757-759
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International Accounting Policy Forum
2024
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Investment professionals' preferences regarding income statement presentation
Allee, Kristian D.; Erickson, Devon; Esplin, Adam; … - In: Journal of financial reporting : a publication of the … 9 (2024) 2, pp. 23-49
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The role of accounting standards and disclosure in alleviating corruption : a cross-country study
Rahman, Md. Atiqur - In: International journal of managerial and financial … 16 (2024) 4, pp. 414-453
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Principles versus rules based standards : differential impact on accounting quality and relevance
Cabán, David - In: The journal of corporate accounting & finance 35 (2024) 4, pp. 174-191
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"Fly down" : the impact of new accounting standards on the airline industry risk assessment
Comerio, Niccolò; Pacicco, Fausto; Serati, Massimiliano - In: Empirical economics : a quarterly journal of the … 67 (2024) 5, pp. 2109-2133
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How do auditors' use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?
Boyle, Erik S. - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-13
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An investigation of the impact of financial reporting standards on the quality of accounting knowledge : a sample study from Turkey
Gürbüz, Cennet; Bekci, İsmail; Erdoğan, Eda Oruç - In: International journal of managerial and financial … 16 (2024) 3, pp. 312-329
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The UK accounting standards board, 1990-2000 : restoring honesty and trust in accounting
Tweedie, David; Cook, Allan; Whittington, Geoffrey - 2024
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Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos; Huang, Zeqiong; Hwang, Hyun - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 139-161
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Principles based accounting standards, audit fees and going concern : evidence using advanced machine learning
Subedi, Meena - In: International journal of accounting and information … 32 (2024) 2, pp. 308-344
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Accounting practices and regulations for extractive industries : a framework for harmonisation
Abdo, Hafez; Owusu, Freeman Brobbey; Mangena, Musa - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 147-180
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Reflections of women standard setters in the United States
Baudot, Lisa; Convery, Amanda M.; Kaufman, Matt - In: Accounting horizons : a quarterly publication of the … 38 (2024) 1, pp. 39-48
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Betriebswirtschaftliche, handelsrechtliche, steuerrechtliche und internationale Grundlagen - HGB, IAS/IFRS, US-GAAP, DRS, CSRD/ESRS
Coenenberg, Adolf Gerhard; Haller, Axel; Schultze, Wolfgang - 2024 - 27., aktualisierte und überarbeitete Auflage
Dieses Standardwerk begleitet inzwischen Generationen von Studierenden und Praktiker:innen. Es dient als Grundlage zur Einarbeitung in die Probleme der Erstellung und Auswertung von Jahresabschlüssen. Vor dem Hintergrund der Entwicklungen auf dem Gebiet der Abschlusserstellung und der...
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Experimental research on standard-setting issues in financial reporting
Koonce, Lisa; Mongold, Cassie; Quaid, Laura; White, Brian J. - In: Accounting, organizations and society : an … 112 (2024), pp. 1-19
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Corporate monitoring and misreporting : the role of rules-based and principles-based accounting standards
Fang, Li; Pittman, Jeffrey A.; Zhang, Yinqi; Zhao, Yuping - In: Auditing : a journal of practice & theory 43 (2024) 3, pp. 107-137
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