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The international journal of accounting : TIJA
International journal of critical accounting : IJCA
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
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Der Betrieb
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1
Conceptual framework for financial reporting 2018 : a critical review
Mondal, Ujjal
- In:
International journal of critical accounting : IJCA
12
(
2021
)
5
,
pp. 429-443
Persistent link: https://www.econbiz.de/10012939647
Saved in:
2
Jurisprudence and the conceptual framework project : the enduring ideas of Scott, Spacek and Stamp
Lakshminarayan, Srivatsan
- In:
International journal of critical accounting : IJCA
12
(
2021
)
5
,
pp. 444-464
Persistent link: https://www.econbiz.de/10012939648
Saved in:
3
IAS 17 vs. IFRS 16 : leasing contract and its consequences on the financial statements
Raita, Gabriel
- In:
International journal of critical accounting : IJCA
12
(
2021
)
6
,
pp. 465-476
Persistent link: https://www.econbiz.de/10013253364
Saved in:
4
Non-GAAP disclosures and CEO pay levels
Lont, David H.
;
Ranasinghe, Dinithi
;
Roberts, Helen
- In:
The international journal of accounting : TIJA
55
(
2020
)
4
,
pp. 2050016-1-48
Persistent link: https://www.econbiz.de/10012437917
Saved in:
5
Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.
;
Gunn, Rita Nevada
;
Jeter, Debra C.
- In:
The international journal of accounting : TIJA
55
(
2020
)
2
,
pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
Saved in:
6
Accounting reporting standards : attitudes toward cash flow reporting and the impact on share price
Whitten, Donna
;
Brahmasrene, Tantatape
- In:
International journal of critical accounting : IJCA
11
(
2019
)
1
,
pp. 26-39
Persistent link: https://www.econbiz.de/10012252964
Saved in:
7
Non-GAAP earnings disclosures on the face of the income statement by UK firms : the effect on market liquidity
Charitou, Andreas
;
Floropoulos, Nikolaos
;
Karamanou, Irene
- In:
The international journal of accounting : TIJA
53
(
2018
)
3
,
pp. 183-202
Persistent link: https://www.econbiz.de/10011931068
Saved in:
8
Evolution of the substance over form principle in the Italian GAAP from a comparative and international perspective
De Luca, Francesco
;
Di Berardino, Daniela
- In:
International journal of critical accounting : IJCA
9
(
2017
)
4
,
pp. 312-328
Persistent link: https://www.econbiz.de/10011856521
Saved in:
9
Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore
;
Fiorentino, Raffaele
;
Garzella, Stefano
- In:
International journal of critical accounting : IJCA
9
(
2017
)
4
,
pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
Saved in:
10
Irreconcilable differences? : the FASB's conceptual framework and the public interest
Huber, Wm. Dennis
- In:
International journal of critical accounting : IJCA
9
(
2017
)
5/6
,
pp. 514-523
Persistent link: https://www.econbiz.de/10011857615
Saved in:
11
Security returns ans volume responses around international financial reporting standards (IFRS) earnings announcements
Olibe, Kingsley O.
- In:
The international journal of accounting : TIJA
51
(
2016
)
2
,
pp. 240-265
Persistent link: https://www.econbiz.de/10011513015
Saved in:
12
Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards
Avelé, Donatien
;
Édimo, Patrice Nyengué
- In:
International journal of critical accounting : IJCA
7
(
2015
)
4
,
pp. 351-365
Persistent link: https://www.econbiz.de/10011438899
Saved in:
13
2 plus 2 equals ...?
Briloff, Abraham J.
;
Tinker, Anthony
;
Sy, Aida
- In:
International journal of critical accounting : IJCA
7
(
2015
)
3
,
pp. 213-227
Persistent link: https://www.econbiz.de/10011480875
Saved in:
14
The price change conundrum : teaching beyond the rules
Moore, Louella
- In:
International journal of critical accounting : IJCA
7
(
2015
)
2
,
pp. 173-190
Persistent link: https://www.econbiz.de/10011503759
Saved in:
15
Response to discussant “Convergence of Accounting Standards and Foreign Direct Investment”
Chen, Charles J. P.
;
Ding, Yuan
;
Xu, Bin
- In:
The international journal of accounting : TIJA
49
(
2014
)
1
,
pp. 97-100
Persistent link: https://www.econbiz.de/10010336900
Saved in:
16
Discussion of “Convergence of Accounting Standards and Foreign Direct Investment”
Dong, Minyue
- In:
The international journal of accounting : TIJA
49
(
2014
)
1
,
pp. 87-96
Persistent link: https://www.econbiz.de/10010336901
Saved in:
17
Convergence of accounting standards and foreign direct investment
Chen, Charles J. P.
;
Ding, Yuan
;
Xu, Bin
- In:
The international journal of accounting : TIJA
49
(
2014
)
1
,
pp. 53-86
Persistent link: https://www.econbiz.de/10010336902
Saved in:
18
Impacts of additional guidance provided on international financial reporting standards on the judgments of accountants
Mala, Rajni
;
Chand, Parmod
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 263-288
Persistent link: https://www.econbiz.de/10010384948
Saved in:
19
The effects of compensation and board quality on non-GAAP disclosures in Europe
Isidro, Helena
;
Marques, Ana
- In:
The international journal of accounting : TIJA
48
(
2013
)
3
,
pp. 289-317
Persistent link: https://www.econbiz.de/10010128403
Saved in:
20
International accounting standards : a legal illusion for the benefit of shareholders
Compin, Frédéric
- In:
International journal of critical accounting : IJCA
5
(
2013
)
6
,
pp. 594-608
Persistent link: https://www.econbiz.de/10010379000
Saved in:
21
Further evidence on the usefulness of direct method cash flow components for forecasting future cash flows
Farshadfar, Shadi
;
Monem, Reza
- In:
The international journal of accounting : TIJA
48
(
2013
)
1
,
pp. 111-133
Persistent link: https://www.econbiz.de/10009726183
Saved in:
22
Foreign private issuers' application of IFRS around the elimination of the 20-F reconciliation requirement
Chiu, Tzu-ting
;
Lee, Yen-jung
- In:
The international journal of accounting : TIJA
48
(
2013
)
1
,
pp. 54-83
Persistent link: https://www.econbiz.de/10009726234
Saved in:
23
Fiscal and legislative pressures on behalf of regulating private accounting in France, an established and ill-timed convergence?
Touchelay, Béatrice
- In:
International journal of critical accounting : IJCA
4
(
2012
)
4
,
pp. 433-448
Persistent link: https://www.econbiz.de/10009665664
Saved in:
24
Do accounting standards matter to financial analysts? : an empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and fo...
Abdallah, Abed Al-Nasser
;
Abdallah, Wissam
;
Ismail, Ahmad
- In:
The international journal of accounting : TIJA
47
(
2012
)
2
,
pp. 168-197
Persistent link: https://www.econbiz.de/10009560707
Saved in:
25
Coexistence and potential convergence between national accounting standards and IFRS : some Spanish evidence
Navarro García, Juan Carlos
- In:
International journal of critical accounting : IJCA
4
(
2012
)
5/6
,
pp. 608-630
Persistent link: https://www.econbiz.de/10009702486
Saved in:
26
Adopting IPSAS to improve governmental accountability in Spain : an empirical study
Navarro Galera, Andrés
;
Rodríguez Bolívar, Manuel Pedro
- In:
International journal of critical accounting : IJCA
4
(
2012
)
5/6
,
pp. 572-607
Persistent link: https://www.econbiz.de/10009702490
Saved in:
27
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:
28
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:
29
Discussion of "Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP"
Cready, William M.
- In:
The international journal of accounting : TIJA
43
(
2008
)
4
,
pp. 387-393
Persistent link: https://www.econbiz.de/10003800029
Saved in:
30
Reply do the discussion of "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. 394-397
Persistent link: https://www.econbiz.de/10003800036
Saved in:
31
Attribute differences between US GAAP and IFRS earnings : an exploratory study
Van der Meulen, Sofie
;
Gaeremynck, Ann
;
Willekens, Marleen
- In:
The international journal of accounting : TIJA
42
(
2007
)
2
,
pp. 123-142
Persistent link: https://www.econbiz.de/10003540004
Saved in:
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