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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~type_genre:"Article in journal"
~type_genre:"Bibliographie"
~type_genre:"Textbook"
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IFRS
50
Accounting standards
22
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Gebhardt, Günther
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Abacus : a journal of accounting, finance and business studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
405
IRZ : Zeitschrift für internationale Rechnungslegung
257
WPg : Kompetenz schafft Vertrauen
179
Der Betrieb
154
Betriebs-Berater : BB
124
The international journal of accounting : TIJA
102
The accounting review : a publication of the American Accounting Association
95
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
Journal of international accounting auditing & taxation
90
Betriebswirtschaftliche Forschung und Praxis : BFuP
88
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
86
Accounting in Europe
84
Journal of accounting and public policy
77
Advances in accounting : a research annual
75
Australian accounting review
70
Journal of accounting & economics
69
Journal of international accounting research
68
Accounting horizons : a quarterly publication of the American Accounting Association
65
Research in accounting regulation
61
Review of accounting studies
61
PiR
59
The journal of corporate accounting & finance
56
Issues in accounting education
53
Journal of business ethics : JOBE
52
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
49
International journal of accounting, auditing and performance evaluation : IJAAPE
49
Journal of accounting & management information systems : JAMIS
48
European accounting review
45
European financial and accounting journal : EFAJ
44
International labour review
43
Journal of accounting research
40
Lehrbuch
40
Accounting forum : advancing the interdisciplinary and global connection of accounting research
38
Critical perspectives on accounting : an international journal for social and organizational accountability
38
International journal of critical accounting : IJCA
37
International business and economics research journal
36
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
35
Jahrbuch für Controlling und Rechnungswesen
35
International journal of economics and finance
34
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ECONIS (ZBW)
64
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64
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1
Does the prohibition of long-lived asset impairment reversals affect corporate innovation? : evidence from a quasi-experiment in China
Liu, Huilong
;
Liu, Jianqiu
;
Wang, Hong
;
Yang, Dan
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
1
,
pp. 134-162
Persistent link: https://www.econbiz.de/10014307281
Saved in:
2
Concepts-based accounting
standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
3
Should more internally generated intangible assets be recognized? : a commentary
Xie, Xuejing
;
Zhang, Weiguo
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
1
,
pp. 6-31
Persistent link: https://www.econbiz.de/10014307277
Saved in:
4
The role of auditing firms in the implementation of new accounting
standards
: evidence from China
Fang, Xingtong
;
He, Kaigang
;
Mei, Beilei
;
Ye, Jianfang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 541-569
Persistent link: https://www.econbiz.de/10014307476
Saved in:
5
An examination of other-than-temporary impairments : evidence from FSP FAS 115-2 and FAS 124-2
Toksoz, Tuba
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 262-299
Persistent link: https://www.econbiz.de/10013396020
Saved in:
6
The impact of mandatory International Financial Reporting
Standards
adoption on investment efficiency :
standards
, enforcement, and reporting incentives
Gao, Ru
;
Sidhu, Baljit K.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
3
,
pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
Saved in:
7
Accounting for inflation : the dog that didn't bark
Ball, Ray
- In:
Abacus : a journal of accounting, finance and business …
60
(
2024
)
1
,
pp. 1-12
Persistent link: https://www.econbiz.de/10014546060
Saved in:
8
The purpose of financial reporting : the case for coherence in the conceptual framework and
standards
Sutton, David B.
;
Cordery, Carolyn
;
Van Zijl, Tony
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
1
,
pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
Saved in:
9
Reflections on the revision of the IASB framework by EAA academics
Peasnell, Ken V.
;
Dean, Graeme W.
;
Gebhardt, Günther
- In:
Abacus : a journal of accounting, finance and business …
45
(
2009
)
4
,
pp. 518-527
Persistent link: https://www.econbiz.de/10003921478
Saved in:
10
The future of financial reporting : insights from research
Barth, Mary E.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
1
,
pp. 66-78
Persistent link: https://www.econbiz.de/10011965528
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