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~isPartOf:"Journal of international accounting auditing & taxation"
~isPartOf:"The international journal of accounting : TIJA"
~subject:"Berichtswesen"
~subject:"IFRS"
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Berichtswesen
IFRS
Accounting policy
118
Bilanzpolitik
118
Earnings management
28
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26
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26
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22
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Dunstan, Keitha
3
Houqe, Muhammad Nurul
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Karim, A. K. M. Waresul
3
Schleicher, Thomas
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Tahoun, Ahmed
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Journal of international accounting auditing & taxation
The international journal of accounting : TIJA
The accounting review : a publication of the American Accounting Association
17
Advances in accounting : a research annual
15
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
13
Journal of accounting & economics
11
Cogent business & management
9
International journal of accounting and information management
9
Journal of accounting & management information systems : JAMIS
9
Journal of applied accounting research
9
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
Auditing : a journal of practice & theory
8
Journal of business finance & accounting : JBFA
8
Journal of international accounting research
8
Research in accounting regulation
8
The journal of applied business research
8
Accounting in Europe
7
Der Betrieb
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European accounting review
7
International journal of accounting, auditing and performance evaluation : IJAAPE
7
International review of financial analysis
7
Review of quantitative finance and accounting
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Arbeitspapier / HHL, Leipzig Graduate School of Management
6
IRZ : Zeitschrift für internationale Rechnungslegung
6
Managerial auditing journal
6
Research in international business and finance
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Review of accounting studies
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Accounting horizons : a quarterly publication of the American Accounting Association
5
Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Australian accounting review
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Betriebswirtschaftliche Forschung und Praxis : BFuP
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Corporate finance / Biz
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Emerging markets review
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International journal of economics and finance
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Journal of accounting and public policy
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Journal of accounting research
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Journal of accounting, auditing & finance
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Journal of contemporary accounting & economics
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Schriftenreihe internationale Rechnungslegung
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ECONIS (ZBW)
42
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1
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
2
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
3
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
4
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana
;
Kim, Oksana
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Saved in:
5
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
6
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios
;
Gounopoulos, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
Saved in:
7
The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?
Kim, Jeong-bon
;
Liu, Yiye
;
Shi, Haina
;
Zhu, Xindong
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150016-1-49
Persistent link: https://www.econbiz.de/10012938782
Saved in:
8
IFRS convergence and accounting quality : India a case study
Adhikari, Ajay
;
Bansal, Manish
;
Kumar, Ashish
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
Saved in:
9
Voluntary IFRS adoption by unlisted European firms : impact on earnings quality and cost of debt
Cameran, Mara
;
Campa, Domenico
- In:
The international journal of accounting : TIJA
55
(
2020
)
3
,
pp. 2050013-1-36
Persistent link: https://www.econbiz.de/10012437900
Saved in:
10
Does mandatory adoption of IFRS enhance earnings quality? : evidence from closer to home
Krishnan, Gopal
;
Zhang, Jing
- In:
The international journal of accounting : TIJA
54
(
2019
)
1
,
pp. 1950003-1-1950003-42
Persistent link: https://www.econbiz.de/10012108731
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