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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
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Search: subject_exact:"International Financial Reporting Standards"
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IFRS
50
Fair value accounting
14
Fair-Value-Bilanzierung
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Abacus : a journal of accounting, finance and business studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
231
WPg : Kompetenz schafft Vertrauen
152
Der Betrieb
124
SpringerLink / Bücher
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Betriebs-Berater : BB
105
The international journal of accounting : TIJA
100
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
Accounting in Europe
83
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
73
Journal of international accounting research
67
Advances in accounting : a research annual
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Australian accounting review
66
PiR
59
Accounting horizons : a quarterly publication of the American Accounting Association
51
Schriftenreihe internationale Rechnungslegung
51
Journal of accounting & economics
48
Journal of accounting & management information systems : JAMIS
48
Journal of accounting and public policy
45
The journal of corporate accounting & finance
45
International journal of accounting, auditing and performance evaluation : IJAAPE
44
Issues in accounting education
43
Rechnungslegung und Wirtschaftsprüfung : RW
43
Research in accounting regulation
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Lehrbuch
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European financial and accounting journal : EFAJ
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Review of accounting studies
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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European accounting review
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International business and economics research journal
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Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling
33
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
Gabler Edition Wissenschaft
31
Jahrbuch für Controlling und Rechnungswesen
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ECONIS (ZBW)
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1
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:
2
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:
3
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:
4
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:
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
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
Saved in:
8
Agenda entrance complexity in international accounting standard setting : the case of IFRS for SMEs
Ram, Ronita
;
Newberry, Susan
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
4
,
pp. 485-512
Persistent link: https://www.econbiz.de/10011825684
Saved in:
9
Measuring the comparability of company accounts conditionally : a research note
Taplin, Ross H.
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
4
,
pp. 527-542
Persistent link: https://www.econbiz.de/10011825699
Saved in:
10
Measurement model or asset type : evidence from an evaluation of the relevance of financial assets
Freeman, Willoe
;
Wells, Peter
;
Wyatt, Anne
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
2
,
pp. 180-210
Persistent link: https://www.econbiz.de/10011803422
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