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IFRS
37
Fair value accounting
13
Fair-Value-Bilanzierung
13
Accounting
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Rechnungswesen
7
Accounting standards
6
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Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
391
IRZ : Zeitschrift für internationale Rechnungslegung
238
WPg : Kompetenz schafft Vertrauen
162
Der Betrieb
124
SpringerLink / Bücher
108
Betriebs-Berater : BB
105
The international journal of accounting : TIJA
100
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
Accounting in Europe
84
Journal of international accounting auditing & taxation
83
Betriebswirtschaftliche Forschung und Praxis : BFuP
81
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
80
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73
Journal of international accounting research
67
Advances in accounting : a research annual
66
Australian accounting review
66
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59
Accounting horizons : a quarterly publication of the American Accounting Association
51
Schriftenreihe internationale Rechnungslegung
51
Abacus : a journal of accounting, finance and business studies
50
Journal of accounting & economics
48
Journal of accounting & management information systems : JAMIS
48
International journal of accounting, auditing and performance evaluation : IJAAPE
45
The journal of corporate accounting & finance
45
Issues in accounting education
44
Journal of accounting and public policy
44
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43
Rechnungslegung und Wirtschaftsprüfung : RW
43
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36
European accounting review
34
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34
Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling
33
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
32
Critical perspectives on accounting : an international journal for social and organizational accountability
32
IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien
32
Gabler Edition Wissenschaft
31
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ECONIS (ZBW)
37
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1
Capitalization vs. expensing and the behavior of R&D expenditures
Oswald, Dennis
;
Simpson, Ana
;
Zarowin, Paul
- In:
Review of accounting studies
27
(
2022
)
4
,
pp. 1199-1232
Persistent link: https://www.econbiz.de/10013457500
Saved in:
2
Re-examining the impact of mandatory IFRS adoption on IPO underpricing
Byard, Donal
;
Darrough, Masako N.
;
Suh, Jangwon
- In:
Review of accounting studies
26
(
2021
)
4
,
pp. 1344-1389
Persistent link: https://www.econbiz.de/10012794156
Saved in:
3
Do financial analysts compel firms to make accounting decisions? : evidence from goodwill impairments
Ayres, Douglas R.
;
Campbell, John L.
;
Chyz, James A.
; …
- In:
Review of accounting studies
24
(
2019
)
4
,
pp. 1214-1251
Persistent link: https://www.econbiz.de/10012135792
Saved in:
4
Regulatory oversight and trade-offs in earnings management : evidence from pension accounting
Naughton, James P.
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 456-490
Persistent link: https://www.econbiz.de/10012099007
Saved in:
5
Mandatory IFRS adoption and analyst forecast accuracy : the role of financial statement-based forecasts and analyst characteristics
Demmer, Matthias
;
Pronobis, Paul
;
Yohn, Teri Lombardi
- In:
Review of accounting studies
24
(
2019
)
3
,
pp. 1022-1065
Persistent link: https://www.econbiz.de/10012099034
Saved in:
6
Ideological diversity in standard setting
Chakravarthy, Jivas
- In:
Review of accounting studies
24
(
2019
)
1
,
pp. 113-155
Persistent link: https://www.econbiz.de/10012006054
Saved in:
7
Financial reporting changes and the internal information environment : evidence from SFAS 142
Cheng, Qiang
;
Cho, Young Jun
;
Yang, Holly
- In:
Review of accounting studies
23
(
2018
)
1
,
pp. 347-383
Persistent link: https://www.econbiz.de/10011848301
Saved in:
8
Financial reporting in hyperinflationary economies and the value relevance of accounting amounts : hard evidence from Zimbabwe
Chamisa, Eddie
;
Mangena, Musa
;
Pamburai, Hamutyinei Harvey
- In:
Review of accounting studies
23
(
2018
)
4
,
pp. 1241-1273
Persistent link: https://www.econbiz.de/10011936521
Saved in:
9
Asset use and the relevance of fair value measurement : evidence from IAS 41
Huffman, Adrienna
- In:
Review of accounting studies
23
(
2018
)
4
,
pp. 1274-1314
Persistent link: https://www.econbiz.de/10011936524
Saved in:
10
The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren
;
O'Brien, Patricia C.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 644-676
Persistent link: https://www.econbiz.de/10011690181
Saved in:
11
The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
Saved in:
12
Flexibility in cash-flow classification under IFRS : determinants and consequences
Gordon, Elizabeth A.
;
Henry, Elaine
;
Jorgensen, Bjorn N.
; …
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 839-872
Persistent link: https://www.econbiz.de/10011690257
Saved in:
13
Has goodwill accounting gone bad?
Li, Kevin K.
;
Sloan, Richard G.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 964-1003
Persistent link: https://www.econbiz.de/10011690402
Saved in:
14
The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status
Fiechter, Peter
;
Landsman, Wayne R.
;
Peasnell, Ken V.
; …
- In:
Review of accounting studies
22
(
2017
)
4
,
pp. 1698-1731
Persistent link: https://www.econbiz.de/10011781482
Saved in:
15
Mixing fair-value and historical-cost accounting : predictable other-comprehensive-income and mispricing of bank stocks
Easton, Peter D.
;
Zhang, Xiao-Jun
- In:
Review of accounting studies
22
(
2017
)
4
,
pp. 1732-1760
Persistent link: https://www.econbiz.de/10011781484
Saved in:
16
The role of specialists in financial reporting : evidence from pension accounting
Anantharaman, Divya
- In:
Review of accounting studies
22
(
2017
)
3
,
pp. 1261-1306
Persistent link: https://www.econbiz.de/10011743244
Saved in:
17
The contribution of bank regulation and fair value accounting to procyclical leverage
Amel-Zadeh, Amir
;
Barth, Mary E.
;
Landsman, Wayne R.
- In:
Review of accounting studies
22
(
2017
)
3
,
pp. 1423-1454
Persistent link: https://www.econbiz.de/10011743320
Saved in:
18
The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter
;
Novotny-Farkas, Zoltán
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 392-429
Persistent link: https://www.econbiz.de/10011655626
Saved in:
19
Voluntary fair value disclosures beyond SFAS 157's three-level estimates
Chung, Sung Gon
;
Beng Wee Goh
;
Ng, Jeffrey
;
Yong, Kevin Ow
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 430-468
Persistent link: https://www.econbiz.de/10011655636
Saved in:
20
A review of the IFRS adoption literature
George, Emmanuel T. de
;
Li, Xi
;
Shivakumar, Lakshmanan
- In:
Review of accounting studies
21
(
2016
)
3
,
pp. 898-1004
Persistent link: https://www.econbiz.de/10011538509
Saved in:
21
Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian
;
Causholli, Monika
;
Khan, Urooj
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
Saved in:
22
Does mandatory IFRS adoption facilitate debt financing?
Florou, Annita
;
Kosi, Urska
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1407-1456
Persistent link: https://www.econbiz.de/10011396630
Saved in:
23
Fair value accounting : information or confusion for financial markets?
Magnan, Michel
;
Menini, Andrea
;
Parbonetti, Antonio
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
Saved in:
24
Does it matter who serves on the Financial Accounting Standards Board? : Bob Herz’s resignation and fair value accounting for loans
Jiang, John Xuefeng
;
Wang, Isabel Yanyan
;
Xie, Yuan
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 371-394
Persistent link: https://www.econbiz.de/10010503368
Saved in:
25
What drives the comparability effect of mandatory IFRS adoption?
Cascino, Stefano
;
Gassen, Joachim
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 242-282
Persistent link: https://www.econbiz.de/10010503373
Saved in:
26
Political pressures and the evolution of disclosure regulation
Bertomeu, Jeremy
;
Magee, Robert P.
- In:
Review of accounting studies
20
(
2015
)
2
,
pp. 775-802
Persistent link: https://www.econbiz.de/10011283638
Saved in:
27
Selling-price estimates in revenue recognition and the usefulness of financial statements
Srivastava, Anup
- In:
Review of accounting studies
19
(
2014
)
2
,
pp. 661-697
Persistent link: https://www.econbiz.de/10010379992
Saved in:
28
The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights
Altamuro, Jennifer
;
Zhang, Haiwen
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 833-858
Persistent link: https://www.econbiz.de/10010200043
Saved in:
29
A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
Saved in:
30
Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.
;
Nikolaev, Valeri V.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 734-775
Persistent link: https://www.econbiz.de/10010200097
Saved in:
31
Why do firms rarely adopt IFRS voluntarily? : academics find significant benefits and the costs appear to be low
Christensen, Hans B.
- In:
Review of accounting studies
17
(
2012
)
3
,
pp. 518-525
Persistent link: https://www.econbiz.de/10009616262
Saved in:
32
IFRS reporting, firm-specific information flows, and institutional environments : international evidence
Kim, Jeong-bon
;
Shi, Haina
- In:
Review of accounting studies
17
(
2012
)
3
,
pp. 474-517
Persistent link: https://www.econbiz.de/10009616275
Saved in:
33
The voluntary adoption of International Financial Reporting Standards and loan contracting around the world
Kim, Jeong-bon
;
Tsui, Judy S. L.
;
Yi, Cheong H.
- In:
Review of accounting studies
16
(
2011
)
4
,
pp. 779-811
Persistent link: https://www.econbiz.de/10009427889
Saved in:
34
Bank debt covenants and firms’ responses to FAS 150 liability recognition : evidence from trust preferred stock
Moser, William J.
;
Newberry, Kaye J.
;
Puckett, Andy
- In:
Review of accounting studies
16
(
2011
)
2
,
pp. 355-376
Persistent link: https://www.econbiz.de/10009156803
Saved in:
35
Market reaction to and valuation of IFRS reconciliation adjustments : first evidence from the UK
Horton, Joanne
;
Serafeim, George
- In:
Review of accounting studies
15
(
2010
)
4
,
pp. 725-751
Persistent link: https://www.econbiz.de/10008902064
Saved in:
36
The effect of pension accounting on corporate pension asset allocation
Amir, Eli
;
Guan, Yanling
;
Oswald, Dennis
- In:
Review of accounting studies
15
(
2010
)
2
,
pp. 345-366
Persistent link: https://www.econbiz.de/10003993349
Saved in:
37
Financial reporting complexity and investor underreaction to 10-K information
You, Haifeng
;
Zhang, Xiao-jun
- In:
Review of accounting studies
14
(
2009
)
4
,
pp. 559-586
Persistent link: https://www.econbiz.de/10003908563
Saved in:
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