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Journal of international accounting auditing & taxation
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
231
WPg : Kompetenz schafft Vertrauen
152
Der Betrieb
124
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108
Betriebs-Berater : BB
105
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100
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94
Accounting in Europe
85
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81
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
80
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75
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68
Journal of international accounting research
67
Australian accounting review
66
PiR
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Schriftenreihe internationale Rechnungslegung
52
Abacus : a journal of accounting, finance and business studies
51
Accounting horizons : a quarterly publication of the American Accounting Association
51
Journal of accounting & economics
48
Journal of accounting & management information systems : JAMIS
48
Journal of accounting and public policy
47
The journal of corporate accounting & finance
47
International journal of accounting, auditing and performance evaluation : IJAAPE
45
Issues in accounting education
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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
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Jahrbuch für Controlling und Rechnungswesen
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ECONIS (ZBW)
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1
Accounting classification in the era of international financial reporting standards : the case of Africa
Elad, Charles M.
;
Shah, Neeta
;
Agyeman, Charles
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014326400
Saved in:
2
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
3
Accounting for transition : a literature review
Golubeva, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-30
Persistent link: https://www.econbiz.de/10014327050
Saved in:
4
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
5
Accounting research in former Soviet bloc countries : past trends and current and future developments
Krivogorsky, Victoria
;
Mintchik, Natalia
;
Alon, Anna
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-10
Persistent link: https://www.econbiz.de/10014301972
Saved in:
6
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
7
The information content of earnings for UK firms disclosing under UK GAAP and IFRS
Olibe, Kingsley O.
;
Strawser, Robert H.
;
Strawser, …
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013210011
Saved in:
8
Does IFRS experience improve analyst performance?
Bar-Niv, Ran
;
Myring, Mark
;
Westfall, Tiffany
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210012
Saved in:
9
How do International Financial Reporting Standards affect information asymmetry? : the importance of the earnings quality channel
Benkraiem, Ramzi
;
Bensaad, Itidel
;
Lakhal, Faten
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013210013
Saved in:
10
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
11
The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies
Cereola, Sandra Janet
;
Dynowska, Joanna
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013366824
Saved in:
12
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios
;
Gounopoulos, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
Saved in:
13
Spanish economist-accountants' perceptions of changes in regulation due to IFRS adoption
Ortiz-Martínez, Esther
;
Marín-Hernández, Salvador
; …
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013535855
Saved in:
14
How did IFRS 15 affect the revenue recognition practices and financial statements of firms? : evidence from Australia and New Zealand
Kabir, Humayun
;
Su, Li
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-27
Persistent link: https://www.econbiz.de/10013535857
Saved in:
15
The impact of mandatory adoption of IFRS in Saudi Arabia
Nurunnabi, Mohammad
;
Donker, Han
;
Jermakowicz, Eva K.
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013535860
Saved in:
16
Recognition of provisional goodwill : real need or communication strategy?
Roncagliolo, Elisa
;
Avallone, Francesco
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013535862
Saved in:
17
Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil
Silva, Ana Paula
;
Fontes, Alexandra
;
Martins, Adelaide
- In:
Journal of international accounting auditing & taxation
44
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012820286
Saved in:
18
Accounting constructs and economic consequences of IFRS adoption in India
Meshram, Vedprakash
;
Arora, Jagriti
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013279679
Saved in:
19
IFRS convergence and accounting quality : India a case study
Adhikari, Ajay
;
Bansal, Manish
;
Kumar, Ashish
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
Saved in:
20
Country-specific drivers of the value relevance of goodwill impairment losses
Alshehabi, Ahmad
;
Georgiou, George
;
Ala, Alessandro S.
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-22
Persistent link: https://www.econbiz.de/10012592096
Saved in:
21
The usefulness of non-IFRS segment data
Göttsche, Max
;
Küster, Stephan
;
Steindl, Tobias
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-21
Persistent link: https://www.econbiz.de/10012592097
Saved in:
22
A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS
Karampinis, Nikolaos I.
- In:
Journal of international accounting auditing & taxation
42
(
2021
),
pp. 1-23
Persistent link: https://www.econbiz.de/10012506839
Saved in:
23
Earnings quality and analysts' information environment : evidence from the EU market
Eliwa, Yasser
;
Haslam, Jim
;
Abraham, Santhosh
- In:
Journal of international accounting auditing & taxation
42
(
2021
),
pp. 1-26
Persistent link: https://www.econbiz.de/10012506845
Saved in:
24
Exploring the relationship between valuation and stewardship uses of accounting information : empirical evidence from German listed firms
Aust, Viktoria
;
Pelger, Christoph
;
Drefahl, Christian
- In:
Journal of international accounting auditing & taxation
42
(
2021
),
pp. 1-16
Persistent link: https://www.econbiz.de/10012506850
Saved in:
25
The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors
Elkins, Hamilton
;
Entwistle, Gary
;
Schmidt, Regan N.
- In:
Journal of international accounting auditing & taxation
42
(
2021
),
pp. 1-21
Persistent link: https://www.econbiz.de/10012506854
Saved in:
26
Do the IFRS promote corporate social responsibility reporting? : evidence from IFRS convergence in India
Weerathunga, Prageeth Roshan
;
Chen, Xiaofang
; …
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-19
Persistent link: https://www.econbiz.de/10012421946
Saved in:
27
Compliance with IFRS mandatory disclosure requirements : a structured literature review
Tsalavoutas, Ioannis
;
Tsoligkas, Fanis
;
Evans, Lisa
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-32
Persistent link: https://www.econbiz.de/10012421948
Saved in:
28
Did mandatory IFRS adoption affect the cost of capital in Latin American countries?
Moura, André Aroldo Freitas de
;
Altuwaijri, Aljaohra
; …
- In:
Journal of international accounting auditing & taxation
38
(
2020
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012299717
Saved in:
29
Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? : evidence from France and Italy
Gavana, Giovanna
;
Gottardo, Pietro
;
Moisello, Anna Maria
- In:
Journal of international accounting auditing & taxation
38
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012299721
Saved in:
30
Diffusion theory, national corruption and IFRS adoption around the world
El-Helaly, Moataz
;
Ntim, Collins G.
;
Al-Gazzar, Manar
- In:
Journal of international accounting auditing & taxation
38
(
2020
),
pp. 1-22
Persistent link: https://www.econbiz.de/10012299724
Saved in:
31
IFRS and accounting quality : additional evidence from Korea
Key, Kimberly G.
;
Kim, Jeong Youn
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012299725
Saved in:
32
The market reaction to analyst stock recommendation and earnings forecast consistency : international evidence
Bar-Niv, Ran
;
Chen, Min
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012299730
Saved in:
33
Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Adwan, Sami
;
Alhaj-Ismail, Alaa
;
Girardone, Claudia
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
Saved in:
34
Lobbying during IASB and FASB convergence due processes : evidence from the IFRS 16 project on leases
Rey, Andrea
;
Maglio, Roberto
;
Rapone, Valerio
- In:
Journal of international accounting auditing & taxation
41
(
2020
),
pp. 1-23
Persistent link: https://www.econbiz.de/10012488595
Saved in:
35
Analysts' evaluations of acquisitions : Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes
Andersson, Patric
;
Hellman, Niclas
- In:
Journal of international accounting auditing & taxation
41
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012488616
Saved in:
36
Commentary: where is international accounting research going? : issues needing further investigation
Gordon, Elizabeth A.
;
Gotti, Giorgio
;
Ho, Joanna H.
; …
- In:
Journal of international accounting auditing & taxation
37
(
2019
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012146095
Saved in:
37
Capital market effects of mandatory IFRS 8 adoption : an empirical analysis of German firms
Franzen, Nina
;
Weißenberger, Barbara E.
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 1-19
Persistent link: https://www.econbiz.de/10011901832
Saved in:
38
The effect of corruption and culture on mandatory disclosure compliance levels : goodwill reporting in Europe
Mazzi, Francesco
;
Slack, Richard
;
Tsalavoutas, Ioannis
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 52-73
Persistent link: https://www.econbiz.de/10011901852
Saved in:
39
A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment
Hong, Philip K.
;
Paik, Daniel Gyung
;
Laan Smith, Joyce …
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 74-89
Persistent link: https://www.econbiz.de/10011901853
Saved in:
40
The impact of IFRS 8 on financial analysts’ earnings forecast errors : EU evidence
Aboud, Ahmed
;
Roberts, Clare B.
;
Zalata, Alaa Mansour
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011965350
Saved in:
41
A reinvestigation into accounting quality following global IFRS adoption : evidence via earnings distributions
Trimble, Madeline
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 18-39
Persistent link: https://www.econbiz.de/10011965351
Saved in:
42
A commentary on accounting standards and the disclosure problem : exploring a way forward
Elkins, Hamilton
;
Entwistle, Gary
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 79-89
Persistent link: https://www.econbiz.de/10011965356
Saved in:
43
Does other comprehensive income matter in credit-oriented systems? : analyzing the Italian context
Veltri, Stefania
;
Ferraro, Olga
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 18-31
Persistent link: https://www.econbiz.de/10011858749
Saved in:
44
The pathway of transition to International Financial Reporting Standards (IFRS) in developing countries : evidence from Indonesia
Maradona, Agus Fredy
;
Chand, Parmod
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 57-68
Persistent link: https://www.econbiz.de/10011858775
Saved in:
45
A review and analysis of Advances in International Accounting research
Kenny, Sara York
;
Larson, Robert K.
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 117-126
Persistent link: https://www.econbiz.de/10011858795
Saved in:
46
Implications for IFRS principles-based and US GAAP rules-based applications : are accountants’ decisions affected by work location and core self-evaluations?
Prather-Kinsey, Jenice
;
Boyar, Scott
;
Hood, Anthony C.
- In:
Journal of international accounting auditing & taxation
32
(
2018
),
pp. 61-69
Persistent link: https://www.econbiz.de/10011936515
Saved in:
47
Value relevance of biological assets under IFRS
Gonçalves, Rute
;
Lopes, Patrícia Teixeira
;
Craig, Russell
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 118-126
Persistent link: https://www.econbiz.de/10011791504
Saved in:
48
Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK
Elbakry, Ashraf E.
;
Nwachukwu, Jacinta C.
;
Abdou, Hussein A.
- In:
Journal of international accounting auditing & taxation
28
(
2017
),
pp. 10-30
Persistent link: https://www.econbiz.de/10011707253
Saved in:
49
The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments
Hogdon, Christopher
;
Hughes, Susan B.
- In:
Journal of international accounting auditing & taxation
26
(
2016
),
pp. 28-46
Persistent link: https://www.econbiz.de/10011486599
Saved in:
50
Interpretation of probability expressions in accounting : the effects of frame switching
Huerta, Esperanza
;
Petrides, Yanira
;
Braun, Gary P.
- In:
Journal of international accounting auditing & taxation
27
(
2016
),
pp. 1-12
Persistent link: https://www.econbiz.de/10011624451
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