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Accounting horizons : a quarterly publication of the American Accounting Association
The international journal of accounting : TIJA
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
391
IRZ : Zeitschrift für internationale Rechnungslegung
238
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105
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94
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84
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83
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81
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80
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33
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32
Critical perspectives on accounting : an international journal for social and organizational accountability
32
IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien
32
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ECONIS (ZBW)
151
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1
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
Saved in:
2
Perspectives on the financial reporting of intangibles
Appleton, Anthony
;
Barckow, Andreas
;
Botosan, Christine A.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
Saved in:
3
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
4
Stakeholder engagement and effective standard setting
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
2
,
pp. 47-69
Persistent link: https://www.econbiz.de/10013346622
Saved in:
5
The development of expected-loss methods of accounting for credit losses : a review with analysis of comment letters
Hashim, Noor
;
Li, Weijia
;
O'Hanlon, John
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 71-102
Persistent link: https://www.econbiz.de/10013428831
Saved in:
6
After the stock options boom : changes in equity-based pay following the mandatory adoption of IFRS 2
Gillenkirch, Robert M.
;
Korn, Olaf
;
Merz, Alexander
- In:
The international journal of accounting : TIJA
56
(
2021
)
2
,
pp. 2150006-1-49
Persistent link: https://www.econbiz.de/10012656548
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
Substance and form adoption of international financial reporting standards and financial statement comparability : evidence from South Africa
Smith, Christelle
;
Venter, Elmar R.
;
Stiglingh, Madeleine
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150017-1-40
Persistent link: https://www.econbiz.de/10012938783
Saved in:
9
Role of country-level characteristics in segment reporting : EU evidence
Aboud, Ahmed
;
Helfaya, Akrum
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150018-1-34
Persistent link: https://www.econbiz.de/10012938785
Saved in:
10
The state of segment reporting by U.S. public entities : 1976–2017
Botosan, Christine A.
;
Huffman, Adrienna
;
Stanford, …
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10012516917
Saved in:
11
An alternative approach to distinguishing liabilities from equity
Hill, Mary S.
;
Price, Richard A.
;
Ruch, George W.
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
1
,
pp. 65-85
Persistent link: https://www.econbiz.de/10012516924
Saved in:
12
Goodwill impairment and audit effort
Ghosh, Aloke
;
Xing, Cunyu
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
4
,
pp. 83-103
Persistent link: https://www.econbiz.de/10012817192
Saved in:
13
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:
14
Should government assistance be reflected in financial reports?
Desir, Rosemond
;
Pfeiffer, Ray J.
;
Roberts, Francesca
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
1
,
pp. 93-110
Persistent link: https://www.econbiz.de/10012299841
Saved in:
15
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:
16
The value of discretion in Africa : evidence from acquired intangible assets under IFRS 3
Tunyi, Abongeh A.
;
Ehalaiye, Dimu
;
Gyapong, Ernest
; …
- In:
The international journal of accounting : TIJA
55
(
2020
)
2
,
pp. 2050008-1-2050008-39
Persistent link: https://www.econbiz.de/10012301398
Saved in:
17
Accounting regulations and IFRS adoption in Francophone North African Countries : the experience of Algeria, Morocco, and Tunisia
Khlif, Hichem
;
Ahmed, Kamran
;
Alam, Manzurul
- In:
The international journal of accounting : TIJA
55
(
2020
)
1
,
pp. 2050004-1-2050004-36
Persistent link: https://www.econbiz.de/10012293349
Saved in:
18
Why do African countries adopt IFRS? : an institutional perspective
Boolaky, Pran Krishansing
;
Tawiah, Vincent Konadu
; …
- In:
The international journal of accounting : TIJA
55
(
2020
)
1
,
pp. 2050005-1-2050005-40
Persistent link: https://www.econbiz.de/10012293351
Saved in:
19
The effects of fair value on the matching of revenues and expenses : the case of asset revaluations
Costa, Fábio Moraes da
;
Liu, Carol
;
Cavalier Rosa, Gina
; …
- In:
The international journal of accounting : TIJA
55
(
2020
)
4
,
pp. 2050019-1-24
Persistent link: https://www.econbiz.de/10012437921
Saved in:
20
Negative tone in Lobbying the international accounting standards board
Shields, Karin
;
Clacher, Iain
;
Zhang, Qi
- In:
The international journal of accounting : TIJA
54
(
2019
)
3
,
pp. 1950010-1-1950010-39
Persistent link: https://www.econbiz.de/10012121629
Saved in:
21
Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.
;
Kang, Tony
;
Kim, Sohyung
;
Lee, Cheol
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
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22
Lobbying and opposition to SFAS No. 123(R) : an examination of campaign contributions from CEOs and PACs
Gleason, Cristi A.
;
Glendening, Matthew
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 103-124
Persistent link: https://www.econbiz.de/10012121896
Saved in:
23
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:
24
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:
25
The development of accounting and financial reporting practices in Sri Lanka : an exploratory investigation
Dulige, Jayasinghe Hewa
;
Abayadeera, Nadana
;
Ali, …
- In:
The international journal of accounting : TIJA
54
(
2019
)
2
,
pp. 1950008-1-1950008-36
Persistent link: https://www.econbiz.de/10012108739
Saved in:
26
The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Cussatt, Marc
;
Pollard, Troy J.
;
Stone, Mary S.
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
4
,
pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
Saved in:
27
Using fair value earnings to assess firm value
Barth, Mary E.
;
Landsman, Wayne R.
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
4
,
pp. 49-58
Persistent link: https://www.econbiz.de/10011979043
Saved in:
28
Why do analysts issue sales forecasts? : evidence from mandatory IFRS adoption
He, Wen
;
Lu, Chien-Ju
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
1
,
pp. 121-141
Persistent link: https://www.econbiz.de/10011875128
Saved in:
29
Effects of the adoption of IFRS on the credit market : evidence from Brazil
Lima, Vinícius Simmer de
;
Lima, Gerlando A. S. Franco de
; …
- In:
The international journal of accounting : TIJA
53
(
2018
)
2
,
pp. 77-101
Persistent link: https://www.econbiz.de/10011882576
Saved in:
30
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:
31
Analyst coverage, market liquidity and disclosure quality : a study of fair-value disclosures by European real estate companies under IAS 40 and IFRS 13
Sundgren, Stefan
;
Mäki, Juha
;
Somoza-López, Antonio
- In:
The international journal of accounting : TIJA
53
(
2018
)
1
,
pp. 54-75
Persistent link: https://www.econbiz.de/10011865124
Saved in:
32
Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences
D'Arcy, Anne
;
Tarca, Ann
- In:
The international journal of accounting : TIJA
53
(
2018
)
3
,
pp. 203-226
Persistent link: https://www.econbiz.de/10011931070
Saved in:
33
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
52
(
2017
)
1
,
pp. 77-91
Persistent link: https://www.econbiz.de/10011782538
Saved in:
34
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
52
(
2017
)
3
,
pp. 279-293
Persistent link: https://www.econbiz.de/10011782580
Saved in:
35
IFRS adoption and stock prices of Japanese firms in governance system transition
Sato, Shun
;
Takeda, Fumiko
- In:
The international journal of accounting : TIJA
52
(
2017
)
4
,
pp. 319-337
Persistent link: https://www.econbiz.de/10011790732
Saved in:
36
A discussion on "IFRS adoption and stock prices of japanese firms in governance system transition"
Vafeas, Nikos
- In:
The international journal of accounting : TIJA
52
(
2017
)
4
,
pp. 338-340
Persistent link: https://www.econbiz.de/10011790733
Saved in:
37
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
52
(
2017
)
4
,
pp. 370-383
Persistent link: https://www.econbiz.de/10011790747
Saved in:
38
Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds
Bierey, Martin
;
Schmidt, Martin
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 122-141
Persistent link: https://www.econbiz.de/10011735382
Saved in:
39
Accounting quality and loan pricing : the effect of cross-country differences in legal enforcement
Anagnostopoulou, Seraina C.
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 178-200
Persistent link: https://www.econbiz.de/10011735389
Saved in:
40
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
51
(
2016
)
1
,
pp. 118-141
Persistent link: https://www.econbiz.de/10011481677
Saved in:
41
The IFRS adoption reform through the lens of neoinstitutionalism : the case of the Russian Federation
Kim, Oksana
- In:
The international journal of accounting : TIJA
51
(
2016
)
3
,
pp. 345-362
Persistent link: https://www.econbiz.de/10011586932
Saved in:
42
IFRS adoption, extent of disclosure, and perceived corruption : a cross-country study
Houqe, Muhammad Nurul
;
Monem, Reza M.
- In:
The international journal of accounting : TIJA
51
(
2016
)
3
,
pp. 363-378
Persistent link: https://www.econbiz.de/10011586937
Saved in:
43
Discussion on "IFRS adoption, extent of disclosure, and perceived corruption : a cross-country study"
Rahman, Asheq R.
- In:
The international journal of accounting : TIJA
51
(
2016
)
3
,
pp. 379-381
Persistent link: https://www.econbiz.de/10011586945
Saved in:
44
Reply to the discussion of "IFRS adoption, extent of disclosure, and perceived corruption : a cross-country study"
Houqe, Muhammad Nurul
;
Monem, Reza M.
- In:
The international journal of accounting : TIJA
51
(
2016
)
3
,
pp. 382-384
Persistent link: https://www.econbiz.de/10011586952
Saved in:
45
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
51
(
2016
)
3
,
pp. 418-429
Persistent link: https://www.econbiz.de/10011586973
Saved in:
46
Revised model for presentation in statement(s) of financial performance : potential implications for measurement in the conceptual framework
Linsmeier, Thomas J.
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
4
,
pp. 485-498
Persistent link: https://www.econbiz.de/10011630104
Saved in:
47
Segment disclosure quantity and quality under IFRS 8 : determinants and the effect on financial analysts' earnings forecast errors
André, Paul
;
Filip, Andrei
;
Moldovan, Rucsandra
- In:
The international journal of accounting : TIJA
51
(
2016
)
4
,
pp. 443-461
Persistent link: https://www.econbiz.de/10011630539
Saved in:
48
Discussion of segment disclosure quantity and quality under IFRS 8 : determinants and the effect on financial analysts' earnings forecast errors
Gotti, Giorgio
- In:
The international journal of accounting : TIJA
51
(
2016
)
4
,
pp. 462-463
Persistent link: https://www.econbiz.de/10011630542
Saved in:
49
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:
50
Discussion of "Security returns ans volume responses around international financial reporting standards (IFRS) earnings announcements"
Perkins, John D.
- In:
The international journal of accounting : TIJA
51
(
2016
)
2
,
pp. 266-270
Persistent link: https://www.econbiz.de/10011513019
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