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IFRS
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Accounting standards
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Bilanzierungsgrundsätze
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Accounting
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Hitz, Jörg-Markus
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European accounting review
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
231
WPg : Kompetenz schafft Vertrauen
152
IMF Staff Country Reports
132
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
85
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
75
Advances in accounting : a research annual
68
Journal of international accounting research
67
Australian accounting review
66
PiR
59
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
The journal of corporate accounting & finance
47
Journal of accounting and public policy
46
International journal of accounting, auditing and performance evaluation : IJAAPE
45
Issues in accounting education
44
Rechnungslegung und Wirtschaftsprüfung : RW
43
Research in accounting regulation
42
Lehrbuch
41
European financial and accounting journal : EFAJ
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Review of accounting studies
37
Accounting forum : advancing the interdisciplinary and global connection of accounting research
36
International business and economics research journal
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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)
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1
The challenge of setting standards for a worldwide constituency : research implications from the IASB's early history
Camfferman, Kees
;
Zeff, Stephen A.
- In:
European accounting review
27
(
2018
)
2
,
pp. 289-312
Persistent link: https://www.econbiz.de/10011883354
Saved in:
2
International financial reporting standards and private firms' access to bank loans
Balsmeier, Benjamin
;
Vanhaverbeke, Steven
- In:
European accounting review
27
(
2018
)
1
,
pp. 75-104
Persistent link: https://www.econbiz.de/10011860163
Saved in:
3
The effects of IFRS adoption on observed earnings smoothness properties : the confounding effects of changes in timely gain and loss recognition
Capkun, Vedran
;
Collins, Daniel W.
- In:
European accounting review
27
(
2018
)
5
,
pp. 797-815
Persistent link: https://www.econbiz.de/10011977299
Saved in:
4
Determinants and consequences of a voluntary turn away from IFRS to local GAAP : evidence from Switzerland
Fiechter, Peter
;
Halberkann, Jerome
;
Meyer, Conrad
- In:
European accounting review
27
(
2018
)
5
,
pp. 955-989
Persistent link: https://www.econbiz.de/10011977320
Saved in:
5
Capitalizing research & development : signaling or earnings management?
Dinh, Tami
;
Kang, Helen
;
Schultze, Wolfgang
- In:
European accounting review
25
(
2016
)
2
,
pp. 373-401
Persistent link: https://www.econbiz.de/10011585186
Saved in:
6
Market reaction to goodwill impairments
Knauer, Thorsten
;
Wöhrmann, Arnt
- In:
European accounting review
25
(
2016
)
3
,
pp. 421-449
Persistent link: https://www.econbiz.de/10011598083
Saved in:
7
Why more forward-looking accounting standards can reduce financial reporting quality
Ewert, Ralf
;
Wagenhofer, Alfred
- In:
European accounting review
25
(
2016
)
3
,
pp. 487-513
Persistent link: https://www.econbiz.de/10011598104
Saved in:
8
CEO pay contracts and IFRS reconciliations
Voulgaris, Georgios
;
Stathopoulos, Konstantinos
; …
- In:
European accounting review
24
(
2015
)
1
,
pp. 63-93
Persistent link: https://www.econbiz.de/10011302902
Saved in:
9
Incentives or standards : what determines accounting quality changes around ifrs adoption?
Christensen, Hans B.
;
Lee, Edward
;
Walker, Martin
; …
- In:
European accounting review
24
(
2015
)
1
,
pp. 31-61
Persistent link: https://www.econbiz.de/10011302903
Saved in:
10
Institutional change of accounting systems : the adoption of a regime of adapted international financial reporting standards
Guerreiro, Marta Silva
;
Rodrigues, Lúcia Lima
;
Craig, …
- In:
European accounting review
24
(
2015
)
2
,
pp. 379-409
Persistent link: https://www.econbiz.de/10011342948
Saved in:
11
Does book-tax conformity deter opportunistic book and tax reporting? : an international analysis
Tang, Tanya Y. H.
- In:
European accounting review
24
(
2015
)
3
,
pp. 441-469
Persistent link: https://www.econbiz.de/10011409745
Saved in:
12
The information content of stock prices, legal environments, and accounting standards : international evidence
Wang, Wenjie
;
Yu, Wayne W.
- In:
European accounting review
24
(
2015
)
3
,
pp. 471-493
Persistent link: https://www.econbiz.de/10011409748
Saved in:
13
Business involvement in accounting : a case study of international financial reporting standards adoption and the work of accountants
Lantto, Anna-Maija
- In:
European accounting review
23
(
2014
)
2
,
pp. 335-356
Persistent link: https://www.econbiz.de/10011505963
Saved in:
14
Introduction of international accounting standards, disclosure quality and accuracy of analysts' earnings forecasts
Glaum, Martin
;
Baetge, Jörg
;
Grothe, Alexander
; …
- In:
European accounting review
22
(
2013
)
1
,
pp. 79-116
Persistent link: https://www.econbiz.de/10009745101
Saved in:
15
The impact of corporate governance on IFRS adoption choices
Verriest, Arnt
;
Gaeremynck, Ann
;
Thornton, Daniel B.
- In:
European accounting review
22
(
2013
)
1
,
pp. 39-77
Persistent link: https://www.econbiz.de/10009745107
Saved in:
16
Intended and unintzended consequences of mandatory IFRS adoption : a review of extant evidence and suggestions for future research
Brüggemann, Ulf
;
Hitz, Jörg-Markus
;
Sellhorn, Thorsten
- In:
European accounting review
22
(
2013
)
1
,
pp. 1-37
Persistent link: https://www.econbiz.de/10009745113
Saved in:
17
The effect of accounting education and national culture on accounting judgments : a comparative study of Anglo-Celtic and Chinese
Chand, Parmod
;
Cummings, Lorne
;
Patel, Chris
- In:
European accounting review
21
(
2012
)
1
,
pp. 153-182
Persistent link: https://www.econbiz.de/10009562333
Saved in:
18
The Basu measure as an indicator of conditional conservatism : evidence from UK earnings components
Hsu, Audrey
;
O'Hanlon, John
;
Peasnell, Ken V.
- In:
European accounting review
21
(
2012
)
1
,
pp. 87-113
Persistent link: https://www.econbiz.de/10009562338
Saved in:
19
IFRS policy changes and the continuation of national patterns of IFRS practice
Kvaal, Erlend
;
Nobes, Christopher
- In:
European accounting review
21
(
2012
)
2
,
pp. 343-371
Persistent link: https://www.econbiz.de/10009568083
Saved in:
20
Enforcement of accounting standards in Europe : capital-market-based evidence for the two-tier mechanism in Germany
Hitz, Jörg-Markus
;
Ernstberger, Jürgen
;
Stich, Michael
- In:
European accounting review
21
(
2012
)
2
,
pp. 253-281
Persistent link: https://www.econbiz.de/10009568086
Saved in:
21
Lobbying on accounting standards : evidence from IFRS 2 on share-based payments
Giner, Begoña
;
Arce, Miguel
- In:
European accounting review
21
(
2012
)
4
,
pp. 655-691
Persistent link: https://www.econbiz.de/10009682732
Saved in:
22
The adoption of IFRS 3 : the effects of managerial discretion and stock market reactions
Hamberg, Mattias
;
Paananen, Mari
;
Novák, Jiri
- In:
European accounting review
20
(
2011
)
2
,
pp. 263-288
Persistent link: https://www.econbiz.de/10009236441
Saved in:
23
IFRS : on the docility of sophisticated users in preserving the ideal of comparability
Durocher, Sylvain
;
Gendron, Yves
- In:
European accounting review
20
(
2011
)
2
,
pp. 233-262
Persistent link: https://www.econbiz.de/10009236442
Saved in:
24
The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU
Aharony, Joseph
;
Bar-Niv, Ran
;
Falk, Haim
- In:
European accounting review
19
(
2010
)
3
,
pp. 535-578
Persistent link: https://www.econbiz.de/10008695430
Saved in:
25
The impact of introducing estimates of the future on international comparability in earnings expectations
Dargenidou, Christina
;
McLeay, Stuart J.
- In:
European accounting review
19
(
2010
)
3
,
pp. 511-534
Persistent link: https://www.econbiz.de/10008695433
Saved in:
26
The decision usefulness of financial accounting measurement concepts : evidence from an online survey of professional investors and their advisors
Gassen, Joachim
;
Schwedler, Kristina
- In:
European accounting review
19
(
2010
)
3
,
pp. 495-509
Persistent link: https://www.econbiz.de/10008695446
Saved in:
27
Fair value or cost model? : drivers of choice for IAS 40 in the real estate industry
Quagli, Alberto
;
Avallone, Francesco
- In:
European accounting review
19
(
2010
)
3
,
pp. 461-493
Persistent link: https://www.econbiz.de/10008695450
Saved in:
28
How did financial reporting contribute to the Financial Crisis?
Barth, Mary E.
;
Landsman, Wayne R.
- In:
European accounting review
19
(
2010
)
3
,
pp. 399-423
Persistent link: https://www.econbiz.de/10008695489
Saved in:
29
Determinants of the accounting choice between alternative reporting methods for interests in jointly controlled entities
Lourenço, Isabel Costa
;
Curto, José Dias
- In:
European accounting review
19
(
2010
)
4
,
pp. 739-773
Persistent link: https://www.econbiz.de/10008759241
Saved in:
30
The impact of regulatory enforcement and audit upon IFRS compliance : evidence from China
Chen, Jean Jinghan
;
Zhang, Haitao
- In:
European accounting review
19
(
2010
)
4
,
pp. 665-692
Persistent link: https://www.econbiz.de/10008759243
Saved in:
31
Consequences and costs of financial reporting compliance for local government
Pilcher, Robyn
;
Dean, Graeme W.
- In:
European accounting review
18
(
2009
)
4
,
pp. 725-744
Persistent link: https://www.econbiz.de/10003914026
Saved in:
32
The role of firm-specific incentives and country factors in explaining voluntary IAS adoptions : evidence from private firms
Francis, Jere R.
;
Khurana, Inder K.
;
Martin, Xiumin
; …
- In:
European accounting review
17
(
2008
)
2
,
pp. 331-360
Persistent link: https://www.econbiz.de/10009156217
Saved in:
33
An experiment in fair value accounting : UK investment vehicles
Danbolt, Jo
;
Rees, William
- In:
European accounting review
17
(
2008
)
2
,
pp. 271-303
Persistent link: https://www.econbiz.de/10009156221
Saved in:
34
The Spanish accounting system and international accounting harmonization
Laínez Gadea, José Antonio
;
Jarne, José I.
;
Callao, …
- In:
European accounting review
8
(
1999
)
1
,
pp. 93-113
Persistent link: https://www.econbiz.de/10001442502
Saved in:
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