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Accounting horizons : a quarterly publication of the American Accounting Association
The journal of applied business research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
391
IRZ : Zeitschrift für internationale Rechnungslegung
237
WPg : Kompetenz schafft Vertrauen
161
Der Betrieb
123
Betriebs-Berater : BB
104
The international journal of accounting : TIJA
97
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
Accounting in Europe
84
Journal of international accounting auditing & taxation
83
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
80
Betriebswirtschaftliche Forschung und Praxis : BFuP
79
The accounting review : a publication of the American Accounting Association
73
Journal of international accounting research
67
Advances in accounting : a research annual
66
Australian accounting review
66
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59
Abacus : a journal of accounting, finance and business studies
50
Journal of accounting & management information systems : JAMIS
48
Journal of accounting & economics
46
The journal of corporate accounting & finance
45
International journal of accounting, auditing and performance evaluation : IJAAPE
44
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44
Journal of accounting and public policy
44
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42
European financial and accounting journal : EFAJ
40
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37
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34
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34
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34
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32
Critical perspectives on accounting : an international journal for social and organizational accountability
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31
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29
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29
Accounting perspectives : a journal of The Canadian Academic Accounting Association
28
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27
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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
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:
7
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:
8
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:
9
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:
10
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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11
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
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12
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
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13
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
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14
The influence of firm's fair value system on earnings quality under IFRS
Rhee, Chang Seop
;
Choi, Eun Sil
;
Ryu, Ji Yeon
- In:
The journal of applied business research
34
(
2018
)
3
,
pp. 427-436
Persistent link: https://www.econbiz.de/10011889695
Saved in:
15
Segment reporting level and analyst forecast accuracy
Heo, Kyongsun
;
Doo, Seoyoung
- In:
The journal of applied business research
34
(
2018
)
3
,
pp. 471-485
Persistent link: https://www.econbiz.de/10011889714
Saved in:
16
Effect of the IFRS adoption on the cost of capital : evidence from Korea
Wook-Bin, Leem
;
Yuk, Jee Hoon
- In:
The journal of applied business research
34
(
2018
)
2
,
pp. 209-216
Persistent link: https://www.econbiz.de/10011868769
Saved in:
17
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
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18
Determinants of the use of special purpose companies (SPCs) on pre- and post-IFRS : empirical evidence from Korea
Kim, Su-In
;
Shin, Heejeong
;
Shin, Hyejeong
- In:
The journal of applied business research
33
(
2017
)
5
,
pp. 979-992
Persistent link: https://www.econbiz.de/10011754927
Saved in:
19
Mandatory adoption of IFRS and earnings transparency in Korea
Shin, Hoyoung
;
Oh, Hyun Min
- In:
The journal of applied business research
33
(
2017
)
6
,
pp. 1129-1137
Persistent link: https://www.econbiz.de/10011785408
Saved in:
20
Reported profits and effective tax rate following accounting standards changes analysis of consolidated financial statements and separate financial statements
Kim, Jeong Ho
;
Im, Chae Chang
- In:
The journal of applied business research
33
(
2017
)
6
,
pp. 1171-1186
Persistent link: https://www.econbiz.de/10011785426
Saved in:
21
The conversion from US-GAAP To IFRS and transfer pricing : irreconcilable differences
Abdallah, Wagdy M.
- In:
The journal of applied business research
33
(
2017
)
1
,
pp. 17-26
Persistent link: https://www.econbiz.de/10011671151
Saved in:
22
Obstacles to the adoption of the IAS/IFRS in Tunisia
Boumediene, Salem Lotfi
;
Zarrouk, Ridha
;
Tanazefti, Ines
- In:
The journal of applied business research
32
(
2016
)
3
,
pp. 621-636
Persistent link: https://www.econbiz.de/10011500779
Saved in:
23
The different changes of value relevance of earnings between SOEs and NSOEs after adoption of IFRS : evidence from China
Li, Wanli
;
Guo, Hong
- In:
The journal of applied business research
32
(
2016
)
3
,
pp. 765-776
Persistent link: https://www.econbiz.de/10011500849
Saved in:
24
Economic consequences of IFRS adioption in Korea : a literature review
Jang, Jee In
;
Lee, Kyung Joo
;
Seo, Youngmi
;
Cheung, Joonhei
- In:
The journal of applied business research
32
(
2016
)
6
,
pp. 1649-1662
Persistent link: https://www.econbiz.de/10011627878
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25
Do GAAP and IFRS differ in collectibity judgements related to revenue recognition?
Du, Ning
;
Alford, R. Mark
;
Smith, Patricia L.
- In:
The journal of applied business research
32
(
2016
)
6
,
pp. 1675-1685
Persistent link: https://www.econbiz.de/10011627888
Saved in:
26
The effect of IFRS adoption on likelihood of management earnings forecasts : evidence in Korea
Rhee, Chang Seop
;
Yoo, Yong Keun
;
Cha, Seung Min
- In:
The journal of applied business research
32
(
2016
)
6
,
pp. 1697-1706
Persistent link: https://www.econbiz.de/10011627895
Saved in:
27
Fair value accounting and financial stability - based on the adoption of K-IFRS in 2011
Im, Chae Chang
;
Choi, Ahrum
;
Yim, Sungtaek
- In:
The journal of applied business research
32
(
2016
)
6
,
pp. 1825-1842
Persistent link: https://www.econbiz.de/10011627933
Saved in:
28
Mandatory IFRS adoption and financial analysts' information environment : evidence from Korean market
Kim, Saerona
;
Kim, Noolee
;
Kwon, Kyoung-min
- In:
The journal of applied business research
32
(
2016
)
5
,
pp. 1387-1404
Persistent link: https://www.econbiz.de/10011591345
Saved in:
29
Trend of earnings quality under IFRS era : in case of Korea
Jung, Jaegyung
- In:
The journal of applied business research
32
(
2016
)
5
,
pp. 1435-1445
Persistent link: https://www.econbiz.de/10011591361
Saved in:
30
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:
31
The effect of Chief Executive Officers turnover on international financial reporting standards reconciliation
Choi, Eun Sil
;
Rhee, Chang Seop
- In:
The journal of applied business research
31
(
2015
)
5
,
pp. 1851-1859
Persistent link: https://www.econbiz.de/10011412470
Saved in:
32
The effect of IFRS non-audit consulting services on cost of debt : evidence from Korea
Choi, Seung Uk
;
Lee, Woo Jae
- In:
The journal of applied business research
31
(
2015
)
5
,
pp. 1889-1897
Persistent link: https://www.econbiz.de/10011412485
Saved in:
33
The IASB and ASBJ conceptual frameworks : same objective, different financial performance concepts
Mourik, Carien van
;
Katsuo, Yuko
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
1
,
pp. 199-216
Persistent link: https://www.econbiz.de/10010515228
Saved in:
34
Goodwill impairment charges and analyst forecast properties
Chen, Lucy Huajing
;
Krishnan, Jayanthi
;
Sami, Heibatollah
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
1
,
pp. 141-169
Persistent link: https://www.econbiz.de/10010515231
Saved in:
35
Consequences of Big Data and formalization on accounting and auditing standards
Krahel, John Peter
;
Titera, William R.
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
2
,
pp. 409-422
Persistent link: https://www.econbiz.de/10011304148
Saved in:
36
Financial engineering and the arms race between accounting standard setters and preparers
Dye, Ronald A.
;
Glover, Jonathan C.
;
Sunder, Shyam
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
2
,
pp. 265-295
Persistent link: https://www.econbiz.de/10011304163
Saved in:
37
The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.
;
Laan Smith, Joyce van der
;
Lee, …
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
4
,
pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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38
The market reaction to SEC IFRS-related announcements : the case of American depository receipt (ADR) firms in the US
Prather-Kinsey, Jenice J.
;
Tanyi, Paul N.
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
3
,
pp. 579-603
Persistent link: https://www.econbiz.de/10010424903
Saved in:
39
Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies
Bradshaw, Mark
;
Bens, Daniel
;
Frost, Carol Ann
;
Gordon, …
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
1
,
pp. 175-192
Persistent link: https://www.econbiz.de/10010425025
Saved in:
40
Preparers' perceptions of the costs and benefits of IFRS : evidence from Australia's implementation experience
Morris, Richard D.
;
Gray, Sidney J.
;
Pickering, Joanne
; …
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
1
,
pp. 143-173
Persistent link: https://www.econbiz.de/10010425031
Saved in:
41
Impact of adopting IAS-IFRS on the handling of accounting data: the case of France
Boumediene, Emna
;
Boumediene, Salem Lotfi
;
Nafti, Olfa
- In:
The journal of applied business research
30
(
2014
)
4
,
pp. 1239-1252
Persistent link: https://www.econbiz.de/10010400584
Saved in:
42
Measurement in financial reporting : the need for concepts
Barth, Mary E.
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
2
,
pp. 331-352
Persistent link: https://www.econbiz.de/10010408292
Saved in:
43
Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the US?
Chan, Ann Ling-ching
;
Hsu, Audrey Wen-hsin
;
Lee, Edward
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
3
,
pp. 491-510
Persistent link: https://www.econbiz.de/10010199076
Saved in:
44
Potential adoption of IFRS by the United States : a critical view
Kaya, Devrimi
;
Pillhofer, Julian A.
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 271-299
Persistent link: https://www.econbiz.de/10009766917
Saved in:
45
The pursuit of high quality accounting standards
Madsen, Paul E.
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
4
,
pp. 867-876
Persistent link: https://www.econbiz.de/10010244049
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46
Bumps in the road to IFRS adoption : is a u-turn possible?
Selling, Thomas I.
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
1
,
pp. 155-167
Persistent link: https://www.econbiz.de/10009734345
Saved in:
47
Financial market regulation and opportunities for accounting research
Kohlbeck, Mark J.
;
Krische, Susan D.
;
Mangold, Nancy R.
; …
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
3
,
pp. 563-581
Persistent link: https://www.econbiz.de/10009661403
Saved in:
48
Cultural factors, economic affiliations and the adoption of international financial reporting standards
Neidermeyer, Presha E.
;
Dorminey, Jack
;
Wilson, Alan J.
- In:
The journal of applied business research
28
(
2012
)
5
,
pp. 815-824
Persistent link: https://www.econbiz.de/10009624639
Saved in:
49
Some conceptual tensions in financial reporting
Biondi, Yuri
;
Glover, Jonathan
;
Jamal, Karim
;
Ohlson, …
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
1
,
pp. 125-133
Persistent link: https://www.econbiz.de/10009544708
Saved in:
50
Financial reporting outcomes under rules-based and principles-based accounting standards
Collins, Denton L.
;
Pasewark, William R.
;
Riley, Mark E.
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
4
,
pp. 681-705
Persistent link: https://www.econbiz.de/10009709644
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