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Journal of international accounting research
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All losses are not alike : real versus accounting-driven reported losses
Gu, Feng
;
Lev, Baruch
;
Zhu, Chenqi
- In:
Review of accounting studies
28
(
2023
)
3
,
pp. 1141-1189
Persistent link: https://www.econbiz.de/10014383829
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2
Trivialization of the bottom line and losing relevance of losses
Srivastava, Anup
- In:
Review of accounting studies
28
(
2023
)
3
,
pp. 1190-1208
Persistent link: https://www.econbiz.de/10014383830
Saved in:
3
The optional qualitative assessment in impairment tests
Black, Dirk E.
;
Krupa, Jake
;
Minutti-Meza, Miguel
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 1-30
Persistent link: https://www.econbiz.de/10013411460
Saved in:
4
Unpatented innovation and merger synergies
Beneish, M. D.
;
Harvey, Campbell R.
;
Tseng, Ayung
;
Vorst, P.
- In:
Review of accounting studies
27
(
2022
)
2
,
pp. 706-744
Persistent link: https://www.econbiz.de/10013273528
Saved in:
5
R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption
Dinh, Tami
;
Schultze, Wolfgang
;
List, Thomas
;
Zbiegly, …
- In:
Journal of international accounting research
19
(
2020
)
1
,
pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
Saved in:
6
Real effects of intangibles capitalization : empirical evidence from voluntary IFRS adoption in Japan
Amano, Yoshiaki
- In:
Journal of international accounting research
19
(
2020
)
3
,
pp. 19-36
Persistent link: https://www.econbiz.de/10012504848
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