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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
13
Advances in accounting : a research annual
12
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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ECONIS (ZBW)
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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
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:
5
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:
6
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:
7
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:
8
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:
9
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
Saved in:
10
Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum
;
Marchini, Pier Luigi
;
Siciliano, Gianfranco
- In:
The international journal of accounting : TIJA
54
(
2019
)
2
,
pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
Saved in:
11
Capital and earnings management : evidence from alternative banking business models
Elnahass, Marwa
;
Izzeldin, Marwan
;
Steele, Gerald
- In:
The international journal of accounting : TIJA
53
(
2018
)
1
,
pp. 20-32
Persistent link: https://www.econbiz.de/10011865122
Saved in:
12
The impact of IFRS 8 on financial analysts’ earnings forecast errors : EU evidence
Aboud, Ahmed
;
Roberts, Clare B.
;
Zalata, Alaa Mansour
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011965350
Saved in:
13
A reinvestigation into accounting quality following global IFRS adoption : evidence via earnings distributions
Trimble, Madeline
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 18-39
Persistent link: https://www.econbiz.de/10011965351
Saved in:
14
Value relevance of biological assets under IFRS
Gonçalves, Rute
;
Lopes, Patrícia Teixeira
;
Craig, Russell
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 118-126
Persistent link: https://www.econbiz.de/10011791504
Saved in:
15
The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis
;
Spathis, Charalambos T.
; …
- In:
Journal of international accounting auditing & taxation
24
(
2015
),
pp. 72-81
Persistent link: https://www.econbiz.de/10011284238
Saved in:
16
Reply to the discussion note on the "The effect of IFRS adoption conditional upon level of pre-adoption divergence"
Rahman, Asheq
;
Cai, Lei
;
Courtenay, Stephen M.
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 183-189
Persistent link: https://www.econbiz.de/10010384981
Saved in:
17
The effect of IFRS adoption conditional upon level of pre-adoption divergence
Cai, Lei
;
Rahman, Asheq
;
Courtenay, Stephen M.
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 147-178
Persistent link: https://www.econbiz.de/10010384987
Saved in:
18
Financial crisis and earnings management : the European evidence
Filip, Andrei
;
Raffournier, Bernard
- In:
The international journal of accounting : TIJA
49
(
2014
)
4
,
pp. 455-478
Persistent link: https://www.econbiz.de/10010468638
Saved in:
19
Does mandatory adoption of IFRS guarantee compliance?
Mısırlıoğlu, İsmail Ufuk
;
Tucker, Jon
; …
- In:
The international journal of accounting : TIJA
48
(
2013
)
3
,
pp. 327-363
Persistent link: https://www.econbiz.de/10010128395
Saved in:
20
Effects of IFRS adoption on tax-induced incentives for financial earnings management : evidence from Greece
Karampinis, Nikolaos I.
;
Hevas, Dimosthenis L.
- In:
The international journal of accounting : TIJA
48
(
2013
)
2
,
pp. 218-247
Persistent link: https://www.econbiz.de/10009762672
Saved in:
21
A meta-analysis of IFRS adoption effects
Ahmed, Kamran
;
Chalmers, Keryn
;
Khlif, Hichem
- In:
The international journal of accounting : TIJA
48
(
2013
)
2
,
pp. 173-217
Persistent link: https://www.econbiz.de/10009762673
Saved in:
22
The effect of IFRS adoption, investor protection and earnings quality : some reflections
Jeanjean, Thomas
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 356-362
Persistent link: https://www.econbiz.de/10009625105
Saved in:
23
The effect of IFRS adoption and investor protection on earnings quality around the world
Houqe, Muhammad Nurul
;
Van Zijl, Tony
;
Dunstan, Keitha
; …
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 333-355
Persistent link: https://www.econbiz.de/10009625112
Saved in:
24
Earnings management and the role of auditors in an unusual IFRS context : the case of Greece
Tsipouridou, Maria
;
Spathis, Charalambos T.
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
1
,
pp. 62-78
Persistent link: https://www.econbiz.de/10009538605
Saved in:
25
Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal
Guerreiro, Marta Silva
;
Rodrigues, Lúcia Lima
;
Craig, …
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
2
,
pp. 169-184
Persistent link: https://www.econbiz.de/10009634182
Saved in:
26
Reply to discussion of "The effect of IFRS adoption and investor protection on earnings quality around the world"
Houqe, Muhammad Nurul
;
Van Zijl, Tony
;
Dunstan, Keitha
; …
- In:
The international journal of accounting : TIJA
47
(
2012
)
3
,
pp. 363-368
Persistent link: https://www.econbiz.de/10009681293
Saved in:
27
Board monitoring and earnings management pre- and post-IFRS
Marra, Antonio
;
Mazzola, Pietro
;
Prencipe, Annalisa
- In:
The international journal of accounting : TIJA
46
(
2011
)
2
,
pp. 205-230
Persistent link: https://www.econbiz.de/10009161324
Saved in:
28
An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management
Zéghal, Daniel
;
Chtourou, Sondra
;
Sellami, Yosra Mnif
- In:
Journal of international accounting auditing & taxation
20
(
2011
)
2
,
pp. 61-72
Persistent link: https://www.econbiz.de/10009309506
Saved in:
29
Examining dual accounting systems in Europe
Macías, Marta
;
Muiño, Flora
- In:
The international journal of accounting : TIJA
46
(
2011
)
1
,
pp. 51-78
Persistent link: https://www.econbiz.de/10008989259
Saved in:
30
IFRS adoption in Europe and investment-cash flow sensitivity : outsider versus insider economies
Schleicher, Thomas
;
Tahoun, Ahmed
;
Walker, Martin
- In:
The international journal of accounting : TIJA
45
(
2010
)
2
,
pp. 143-168
Persistent link: https://www.econbiz.de/10003985594
Saved in:
31
Discussion of "IFRS adoption in Europe and investment-cash flow sensitivity : outsider versus insider economies"
Prather-Kinsey, Jenice
- In:
The international journal of accounting : TIJA
45
(
2010
)
2
,
pp. 169-172
Persistent link: https://www.econbiz.de/10003985615
Saved in:
32
Response to discussant IFRS adoption in Europe and investment-cash flow sensitivity : outsider versus insider economies
Schleicher, Thomas
;
Tahoun, Ahmed
;
Walker, Martin
- In:
The international journal of accounting : TIJA
45
(
2010
)
2
,
pp. 173-174
Persistent link: https://www.econbiz.de/10003985624
Saved in:
33
Reversing an impairment loss and earnings management : the role of corporate governance
Duh, Rong-Ruey
;
Lee, Wen-Chih
;
Lin, Ching-chieh
- In:
The international journal of accounting : TIJA
44
(
2009
)
2
,
pp. 113-137
Persistent link: https://www.econbiz.de/10003862705
Saved in:
34
Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?
Ernstberger, Jürgen
;
Vogler, Oliver
- In:
The international journal of accounting : TIJA
43
(
2008
)
4
,
pp. 339-386
Persistent link: https://www.econbiz.de/10003800024
Saved in:
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