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Research in accounting regulation
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
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229
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ECONIS (ZBW)
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1
The Financial Accounting Standards Board : profiles of seven leaders
Flesher, D. L.
;
Flesher, T. K.
;
Previts, G. J.
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 38-48
Persistent link: https://www.econbiz.de/10011916355
Saved in:
2
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature
Moehrle, S.
;
Kozloski, T.
;
Meckfessel, M.
; …
- In:
Research in accounting regulation
30
(
2018
)
1
,
pp. 49-62
Persistent link: https://www.econbiz.de/10011916360
Saved in:
3
The predictive ability of entity-wide geographic sales disclosures : IAS 14R versus IFRS 8
Cereola, Sandra J.
;
Nichols, Nancy Brown
;
Street, Donna L.
- In:
Research in accounting regulation
30
(
2018
)
2
,
pp. 121-130
Persistent link: https://www.econbiz.de/10011947552
Saved in:
4
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature
Moehrle, Stephen R.
;
Meckfessel, Michele
; …
- In:
Research in accounting regulation
30
(
2018
)
2
,
pp. 138-147
Persistent link: https://www.econbiz.de/10011947565
Saved in:
5
Value relevance of customer-related intangible assets
Bauman, Mark P.
;
Shaw, Ken W.
- In:
Research in accounting regulation
30
(
2018
)
2
,
pp. 95-102
Persistent link: https://www.econbiz.de/10011947572
Saved in:
6
Perceived costs and benefits of IFRS adoption in Saudi Arabia : an exploratory study
Nurunnabi, Mohammad
- In:
Research in accounting regulation
30
(
2018
)
2
,
pp. 166-175
Persistent link: https://www.econbiz.de/10011947582
Saved in:
7
Geographic segment disclosures under IFRS 8 : changes in materiality and fineness by European, Australian and New Zealand blue chip companies
Cereola, Sandra J.
;
Nichols, Nancy Brown
;
Street, Donna L.
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 119-128
Persistent link: https://www.econbiz.de/10011811188
Saved in:
8
Norm entrepreneur lobbying and persuasion : a case study involving the IASB's modification of an exposure draft
Okamoto, Noriaki
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 129-138
Persistent link: https://www.econbiz.de/10011811190
Saved in:
9
Enhanced disclosure of other comprehensive income and increased usefulness of net income : the implications of Accounting Standards Update 2011-05
Shi, Linna
;
Wang, Ping
;
Zhou, Nan
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 139-144
Persistent link: https://www.econbiz.de/10011811193
Saved in:
10
Compliance with accounting standards by financial institutions : some evidence from Bangladesh
Islam, Majidul
;
Hossain, Ashrafee Tanvir
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 145-151
Persistent link: https://www.econbiz.de/10011811196
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11
International Financial Reporting Standard 3 Business combinations (2008) : determining whether net economic resources acquired constitute a business
Kalashyan, Gurgen
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 177-178
Persistent link: https://www.econbiz.de/10011811213
Saved in:
12
The curious case of Level 3 instruments
Glasscock, Robson
;
Harless, David W.
;
Dorminey, Jack
- In:
Research in accounting regulation
29
(
2017
)
1
,
pp. 52-68
Persistent link: https://www.econbiz.de/10011737173
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13
Harmonizing pension accounting : income statement effects of applying IAS19R to U.S. firms
Bauman, Mark P.
;
Shaw, Ken W.
- In:
Research in accounting regulation
28
(
2016
)
1
,
pp. 1-10
Persistent link: https://www.econbiz.de/10011522720
Saved in:
14
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature
Kozloski, Thomas
;
Meckfessel, Michele
;
Moehrle, Stephen R.
- In:
Research in accounting regulation
28
(
2016
)
1
,
pp. 22-41
Persistent link: https://www.econbiz.de/10011522730
Saved in:
15
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature
Moehrle, Stephen R.
;
Franzen, Laurel
;
Meckfessel, Michele
; …
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 96-108
Persistent link: https://www.econbiz.de/10011624537
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16
Comment letter activity : a response to proposed changes in lease accounting
Comiran, Fernando
;
Graham, Carol M.
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 109-117
Persistent link: https://www.econbiz.de/10011624541
Saved in:
17
Presentation formats of other comprehensive income after accounting standards update 2011-05
Kim, Jung Hoon
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 118-122
Persistent link: https://www.econbiz.de/10011624543
Saved in:
18
Understanding the evolution of SFAS 141 and 142 : an analysis of comment letters
Anantharaman, Divya
- In:
Research in accounting regulation
27
(
2015
)
2
,
pp. 99-110
Persistent link: https://www.econbiz.de/10011438653
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19
Contingency liabilities : the effect of three alternative reporting styles
Lagrange, Bruce
;
Viger, Chantal
;
Anandarajan, Asokan
- In:
Research in accounting regulation
27
(
2015
)
2
,
pp. 119-128
Persistent link: https://www.econbiz.de/10011438683
Saved in:
20
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature
Franzen, Laurel
;
Meckfessel, Michele
;
Moehrle, Stephen R.
; …
- In:
Research in accounting regulation
27
(
2015
)
2
,
pp. 138-159
Persistent link: https://www.econbiz.de/10011438688
Saved in:
21
Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.
;
Haynes, Christine M.
;
Lewis, Tom D.
; …
- In:
Research in accounting regulation
27
(
2015
)
1
,
pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
Saved in:
22
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature
Franzen, Laurel
;
Meckfessel, Michele
;
Moehrle, Stephen R.
; …
- In:
Research in accounting regulation
27
(
2015
)
1
,
pp. 21-38
Persistent link: https://www.econbiz.de/10011316576
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23
Does disaggregation of fair value information increase the value relevanceof the fair value hierarchy?
Lu, Hung-yuan
;
Mande, Vivek
- In:
Research in accounting regulation
26
(
2014
)
1
,
pp. 90-97
Persistent link: https://www.econbiz.de/10010388500
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24
Accounting standard's effectiveness on equity overstatement : conservatism when it matters
Oler, Mitchell
- In:
Research in accounting regulation
26
(
2014
)
1
,
pp. 75-89
Persistent link: https://www.econbiz.de/10010388502
Saved in:
25
Adjustment of valuation inputs and its effect on value relevance of fair value measurement
Du, Hui
;
Li, Sherry Fang
;
Xu, Zhaohui
- In:
Research in accounting regulation
26
(
2014
)
1
,
pp. 54-66
Persistent link: https://www.econbiz.de/10010388505
Saved in:
26
Perceptions and knowledge of accounting professionals on IFRS for SMEs : evidence from Turkey
Uyar, Ali
;
Güngörmüş, Ali Haydar
- In:
Research in accounting regulation
25
(
2013
)
1
,
pp. 77-87
Persistent link: https://www.econbiz.de/10009757884
Saved in:
27
Translation of IFRS: Language as a barrier to comparability
Huerta, Esperanza
;
Petrides, Yanira
;
Braun, Gary P.
- In:
Research in accounting regulation
25
(
2013
)
1
,
pp. 1-12
Persistent link: https://www.econbiz.de/10009757908
Saved in:
28
The effect of additional guidance on fair value measurement and disclosure in illiquid or inactive markets
Webinger, Mariah
;
Comer, Matt
;
Bloom, Robert
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 220-229
Persistent link: https://www.econbiz.de/10010232425
Saved in:
29
An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
McEnroe, John E.
;
Sullivan, Mark
- In:
Research in accounting regulation
25
(
2013
)
2
,
pp. 196-207
Persistent link: https://www.econbiz.de/10010232429
Saved in:
30
The origins of modern accounting in Brazil : influences leading to the adoption of IFRS
Rodrigues, Lúcia Lima
;
Schmidt, Paulo
;
Santos, José …
- In:
Research in accounting regulation
24
(
2012
)
1
,
pp. 15-24
Persistent link: https://www.econbiz.de/10009573139
Saved in:
31
Development of financial reporting environment in Malaysia
Muniandy, Balachandran
;
Ali, Muhammad Jahangir
- In:
Research in accounting regulation
24
(
2012
)
2
,
pp. 115-125
Persistent link: https://www.econbiz.de/10009656276
Saved in:
32
Eliminating the 20-F reconciliation from IFRS to U.S. GAAP : short-term and long-term liquidity effects
Chakrabarty, Bidisha
;
Shaw, Ken W.
- In:
Research in accounting regulation
24
(
2012
)
2
,
pp. 90-95
Persistent link: https://www.econbiz.de/10009656281
Saved in:
33
The academic community's participation in global accounting standard-setting
Larson, Robert K.
;
Herz, Paul J.
- In:
Research in accounting regulation
23
(
2011
)
1
,
pp. 34-45
Persistent link: https://www.econbiz.de/10009501330
Saved in:
34
Assessing the effectiveness of financial reporting harmonization for emerging market banks : the case of Banco Serfin
Hazera, Alejandro
;
Marín Hernández, Salvador
; …
- In:
Research in accounting regulation
23
(
2011
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10009501342
Saved in:
35
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2008 academic literature
Moehrle, Stephen R.
;
Farmer, Timothy
;
Reynolds-Moehrle, …
- In:
Research in accounting regulation
23
(
2011
)
2
,
pp. 97-113
Persistent link: https://www.econbiz.de/10009492088
Saved in:
36
The value relevance of goodwill impairment
Xu, Wei
;
Anandarajan, Asokan
;
Curatola, Anthony P.
- In:
Research in accounting regulation
23
(
2011
)
2
,
pp. 145-148
Persistent link: https://www.econbiz.de/10009500355
Saved in:
37
Investigating international accounting standard setting : the black box of IFRS 6
Cortese, Corinne
;
Irvine, Helen
- In:
Research in accounting regulation
22
(
2010
)
2
,
pp. 87-95
Persistent link: https://www.econbiz.de/10009230504
Saved in:
38
Der Ansatz von Rückstellungen nach HGB und IFRS im Vergleich : Regelungsschärfe, Zweckadäquanz sowie Eignung für die Steuerbilanz
Binger, Marc
-
2009
-
1. Auflage
Persistent link: https://www.econbiz.de/10003826194
Saved in:
39
Die Bilanzierung von wirtschaftlichem Eigentum in der IFRS-Rechnung : eine vergleichende Analyse von Abbildungsregeln für ausgewählte Rechtsinstitute
Scharenberg, Sigrun
-
2009
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003772592
Saved in:
40
Rechnungslegung im Mittelstand : Eignung der nationalen und internationalen Rechnungslegungsvorschriften unter Berücksichtigung der Veränderungen durch den IFRS for Private Entitie...
Janssen, Jan
-
2009
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003801744
Saved in:
41
Accounting und Unternehmensfinanzierung : eine Analyse börsenkotierter Unternehmen in Deutschland und der Schweiz
Schachtner, Michael
-
2009
-
1. Aufl.
Persistent link: https://www.econbiz.de/10008651424
Saved in:
42
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the academic literature (1999 - 2000)
Moehrle, Stephen R.
;
Mohrman, Mary Beth
; …
- In:
Research in accounting regulation
21
(
2009
)
2
,
pp. 125-137
Persistent link: https://www.econbiz.de/10009230586
Saved in:
43
A European view on the legitimacy of accounting procedures : towards a deliberative-accountability framework for analysis
Luthardt, Ulf
;
Zimmermann, Jochen
- In:
Research in accounting regulation
21
(
2009
)
2
,
pp. 79-88
Persistent link: https://www.econbiz.de/10009230592
Saved in:
44
Bilanzierung latenter Steuern bei Unternehmenszusammenschlüssen : latente Steuern in der Erwerbsbilanzierung nach IFRS 3 und ED IAS 12
Linzbach, Meike
-
2009
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003804053
Saved in:
45
Rechnungslegung im Mittelstand : Eignung der nationalen und internationalen Rechnungslegungsvorschriften unter Berücksichtigung der Veränderungen durch den IFRS for Private Entitie...
Janssen, Jan
-
2009
-
1. Aufl.
Persistent link: https://www.econbiz.de/10013515784
Saved in:
46
Potential der Goodwill-Bilanzierung nach IFRS für eine Konvergenz im wertorientierten Rechnungswesen : eine messtheoretische Analyse
Haaker, Andreas
-
2008
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003637065
Saved in:
47
IFRS for small and medium-sized enterprises : structuring the transition process
Wittsiepe, Richard
-
2008
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003637071
Saved in:
48
Die Prognose von Ertragsteuern im Discounted Cash Flow-Verfahren : eine Analyse der Decision Usefulness der IAS 12 und SFAS 109
Schmundt, Wilhelm
-
2008
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003688743
Saved in:
49
Rechnungslegung auf informationseffizienten Kapitalmärkten
Vollmer, Robert
-
2008
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003666417
Saved in:
50
Rückstellungsbilanzierung : Ansatz- und Bewertungskonzeptionen für Rückstellungen nach HGB, IFRS und US-GAAP am Beispiel von Stilllegungsverpflichtungen
Kaiser, Stephan
-
2008
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003754555
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