//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"International Financial Reporting Standards"
Narrow search
Delete all filters
| 1 applied filter
Year of publication
From:
To:
Subject
All
IFRS
51
USA
18
United States
18
Accounting
17
Accounting standards
17
Bilanzierungsgrundsätze
17
Rechnungswesen
17
Accounting law
11
Bilanzrecht
11
Financial statement
5
Jahresabschluss
5
Standardisierung
5
Standardization
5
accounting standards
5
Accounting valuation
4
Bilanzielle Bewertung
4
Fair value accounting
4
Fair-Value-Bilanzierung
4
Welt
4
World
4
Corporate Governance
3
Corporate governance
3
EU countries
3
EU-Staaten
3
Geschäftswert
3
Goodwill
3
Theorie
3
Theory
3
fair value
3
Accounting policy
2
Balance sheet
2
Bilanz
2
Bilanzpolitik
2
Corporate disclosure
2
Dual listing
2
Earnings announcement
2
Financial Accounting Standards Board
2
Financial analysis
2
Financial audit
2
Finanzanalyse
2
more ...
less ...
Online availability
All
Undetermined
16
Type of publication
All
Article
51
Type of publication (narrower categories)
All
Article in journal
51
Aufsatz in Zeitschrift
51
Mehrbändiges Werk
1
Multi-volume publication
1
Language
All
English
51
Author
All
Bloomfield, Robert
5
Christensen, Theodore E.
4
Jamal, Karim
4
Botosan, Christine A.
3
Gordon, Elizabeth A.
3
Henry, Elaine
3
Moehrle, Stephen
3
Ohlson, James A.
3
Barth, Mary E.
2
Biondi, Yuri
2
Bradshaw, Mark
2
Ciesielski, Jack
2
Colson, Robert H.
2
Convery, Amanda M.
2
Desir, Rosemond
2
Glover, Jonathan C.
2
Hail, Luzi
2
Kang, Tony
2
Kaufman, Matt
2
Leuz, Christian
2
Linsmeier, Thomas J.
2
Penman, Stephen H.
2
Pfeiffer, Ray J.
2
Sunder, Shyam
2
Wysocki, Peter
2
Aisbitt, Sally
1
Appleton, Anthony
1
Barckow, Andreas
1
Baudot, Lisa
1
Bens, Daniel
1
Blankespoor, Elizabeth
1
Boatsman, James R.
1
Bradshaw, Mark T.
1
Brown, Nerissa C.
1
Cahan, Steven F.
1
Callahan, Carolyn
1
Callahan, Carolyn M.
1
Chan, Ann Ling-ching
1
Chen, Lucy Huajing
1
Clor-Proell, Shana M.
1
more ...
less ...
Published in...
All
Accounting horizons : a quarterly publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
229
WPg : Kompetenz schafft Vertrauen
152
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
83
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
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
PiR
59
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
Journal of accounting and public policy
45
The journal of corporate accounting & finance
45
International journal of accounting, auditing and performance evaluation : IJAAPE
44
Issues in accounting education
43
Rechnungslegung und Wirtschaftsprüfung : RW
43
Research in accounting regulation
42
Lehrbuch
41
European financial and accounting journal : EFAJ
40
Review of accounting studies
37
Accounting forum : advancing the interdisciplinary and global connection of accounting research
36
European accounting review
34
International business and economics research journal
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
Jahrbuch für Controlling und Rechnungswesen
31
more ...
less ...
Source
All
ECONIS (ZBW)
51
Showing
1
-
50
of
51
Sort
Relevance
Date (newest first)
Date (oldest first)
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
Saved in:
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
Saved in:
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
Saved in:
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
Saved in:
14
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:
15
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:
16
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:
17
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:
18
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:
19
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:
20
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
Saved in:
21
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:
22
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:
23
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:
24
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:
25
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:
26
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:
27
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
Saved in:
28
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:
29
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:
30
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:
31
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
Saved in:
32
The impact of eliminating the 20-F reconciliation requirement for IFRS filers on earnings persistence and information uncertainty
Kang, Tony
;
Krishnan, Gopal
;
Wolfe, Michael C.
;
Yi, Han S.
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
4
,
pp. 741-765
Persistent link: https://www.econbiz.de/10009710259
Saved in:
33
How would the mandatory adoption of IFRS affect the earnings quality of US firms? : evidence from cross-listed firms in the US
Sun, Jerry
;
Cahan, Steven F.
;
Emanuel, David
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
4
,
pp. 837-860
Persistent link: https://www.econbiz.de/10009487869
Saved in:
34
Mandatory IFRS adoption and the US home bias
Khurana, Inder K.
;
Michas, Paul N.
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
4
,
pp. 729-753
Persistent link: https://www.econbiz.de/10009487873
Saved in:
35
Equity value implications of lease accounting
Boatsman, James R.
;
Dong, Xiaobo
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
1
,
pp. 1-16
Persistent link: https://www.econbiz.de/10009011772
Saved in:
36
Accounting for revenues : a framework for standard setting
Ohlson, James A.
;
Penman, Stephen H.
;
Biondi, Yuri
; …
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
3
,
pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
Saved in:
37
Financial reporting and financial crises : the case for measuring financial instruments at fair value in the financial statements
Linsmeier, Thomas J.
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
2
,
pp. 409-417
Persistent link: https://www.econbiz.de/10009267510
Saved in:
38
A framework for financial reporting standards : issues and a suggested model ; American Accounting Association's Financial Accounting Standards Committee (AAA FASC)
Ohlson, James A.
;
Penman, Stephen
;
Bloomfield, Robert
; …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
3
,
pp. 471-485
Persistent link: https://www.econbiz.de/10008698019
Saved in:
39
Global accounting convergence and the potential adoption of IFRS by the US (part I) : conceptual underpinnings and economic analysis
Hail, Luzi
;
Leuz, Christian
;
Wysocki, Peter
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
3
,
pp. 355-394
Persistent link: https://www.econbiz.de/10008698028
Saved in:
40
Response to the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by US Iss...
Bradshaw, Mark
;
Callahan, Carolyn
;
Ciesielski, Jack
; …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 117-128
Persistent link: https://www.econbiz.de/10003976616
Saved in:
41
A research-based perspective on the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standa...
Jamal, Karim
;
Bloomfield, Robert
;
Christensen, Theodore E.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 139-147
Persistent link: https://www.econbiz.de/10003976638
Saved in:
42
Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement pr...
Moehrle, Stephen
;
Stober, Thomas
;
Jamal, Karim
; …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 149-158
Persistent link: https://www.econbiz.de/10003976649
Saved in:
43
Are revisions to SFAS No. 5 needed?
Desir, Rosemond
;
Fanning, Kirsten
;
Pfeiffer, Ray J.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 525-544
Persistent link: https://www.econbiz.de/10008825625
Saved in:
44
Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition i...
Colson, Robert H.
;
Bloomfield, Robert
;
Christensen, …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 689-702
Persistent link: https://www.econbiz.de/10008839872
Saved in:
45
Assessing the financial reporting consequences of conversion to IFRS : the case of equity-based compensation
MacAnally, Mary Lea
;
McGuire, Sean T.
;
Weaver, Connie D.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 589-621
Persistent link: https://www.econbiz.de/10008839882
Saved in:
46
Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi
;
Leuz, Christian
;
Wysocki, Peter
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
Saved in:
47
The European-US "GAAP gap" : IFRS to US GAAP Form 20-F reconciliations
Henry, Elaine
;
Lin, Stephen
;
Yang, Ya-wen
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
2
,
pp. 121-150
Persistent link: https://www.econbiz.de/10003857405
Saved in:
48
Early adoption of SFAS No. 159 : lessons from games (almost) played
Henry, Elaine
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
2
,
pp. 180-199
Persistent link: https://www.econbiz.de/10003857424
Saved in:
49
Economic "reality" and the myth of the bottom line
Moore, Louella
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
3
,
pp. 327-340
Persistent link: https://www.econbiz.de/10003897668
Saved in:
50
IFRS and the accounting consensus
Sunder, Shyam
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
1
,
pp. 101-111
Persistent link: https://www.econbiz.de/10009523103
Saved in:
1
2
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->