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Gabler Edition Wissenschaft
Research in accounting regulation
Australian accounting review
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389
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ECONIS (ZBW)
133
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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
Estimation uncertainty and the IASB's proposed conceptual framework
Craig, Russell
;
Smieliauskas, Wally
;
Amernic, Joel
- In:
Australian accounting review
27
(
2017
)
1
,
pp. 112-114
Persistent link: https://www.econbiz.de/10011689739
Saved in:
8
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:
9
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:
10
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:
11
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
Saved in:
12
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:
13
Earnings reported under IFRS improve the prediction of future cash flows? : evidence from European banks
Palea, Vera
;
Scagnelli, Simone Domenico
- In:
Australian accounting review
27
(
2017
)
2
,
pp. 129-145
Persistent link: https://www.econbiz.de/10011841760
Saved in:
14
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
Saved in:
15
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:
16
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:
17
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
Saved in:
18
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:
19
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:
20
Have Canada, Japan and Switzerland adopted IFRS?
Nobes, Christopher
;
Zeff, Stephen A.
- In:
Australian accounting review
26
(
2016
)
3
,
pp. 284-290
Persistent link: https://www.econbiz.de/10011625819
Saved in:
21
Impairment of goodwill and deferred taxes under IFRS
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Australian accounting review
26
(
2016
)
3
,
pp. 301-311
Persistent link: https://www.econbiz.de/10011625839
Saved in:
22
"Fair value" of core deposits in the EU version of IFRS : a critical review
Jílek, Josef
- In:
Australian accounting review
26
(
2016
)
3
,
pp. 312-325
Persistent link: https://www.econbiz.de/10011625843
Saved in:
23
Readability of notes to the financial statements and the adoption of IFRS
Cheung, Esther
;
Lau, James
- In:
Australian accounting review
26
(
2016
)
2
,
pp. 162-176
Persistent link: https://www.econbiz.de/10011606931
Saved in:
24
Does IFRS 10 on consolidated financial statements abandon accepted economic principles?
Ben-Shahar, Danny
;
Sulganik, Eyal
;
Tsang, Desmond
- In:
Australian accounting review
26
(
2016
)
4
,
pp. 341-345
Persistent link: https://www.econbiz.de/10011661360
Saved in:
25
Accounting for extractive industries : has IFRS 6 harmonised accounting practices by extractive industries?
Abdo, Hafez
- In:
Australian accounting review
26
(
2016
)
4
,
pp. 346-359
Persistent link: https://www.econbiz.de/10011661362
Saved in:
26
The impact and implications of international financial reporting standards in the United Kingdom : evidence from the alternative investment market
Ali, Arshad
;
Akbar, Saeed
;
Ormrod, Phillip
;
Ali Shah, …
- In:
Australian accounting review
26
(
2016
)
4
,
pp. 360-375
Persistent link: https://www.econbiz.de/10011661365
Saved in:
27
IFRS disclosure compliance in Malaysia : insights from a small-sample analytical study
Azmi, Anna Che
;
English, Linda M.
- In:
Australian accounting review
26
(
2016
)
4
,
pp. 390-414
Persistent link: https://www.econbiz.de/10011661389
Saved in:
28
Managing employee stock option expense : a fair value approach
Wu, Ming-Cheng
;
Lin, I-Cheng
;
Huang, Yi-Ting
- In:
Australian accounting review
26
(
2016
)
4
,
pp. 429-438
Persistent link: https://www.econbiz.de/10011661395
Saved in:
29
The recognition of goodwill and other intangible assets in business combinations : the Portuguese case
Carvalho, Carla
;
Rodrigues, Ana Maria
;
Ferreira, Carlos
- In:
Australian accounting review
26
(
2016
)
1
,
pp. 4-20
Persistent link: https://www.econbiz.de/10011592471
Saved in:
30
An investigation into the potential adoption of international financial reporting standards in the United States : implications and implementation
Tan, Aldys
;
Chatterjee, Bikram
;
Wise, Victoria
; …
- In:
Australian accounting review
26
(
2016
)
1
,
pp. 45-65
Persistent link: https://www.econbiz.de/10011592507
Saved in:
31
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
Saved in:
32
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:
33
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:
34
The impact of improvements in institutional oversight on IFRS accrual quality in Europe
Kabir, Humayun
;
Laswad, Fawzi
- In:
Australian accounting review
25
(
2015
)
4
,
pp. 428-444
Persistent link: https://www.econbiz.de/10011536911
Saved in:
35
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:
36
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
Saved in:
37
The political economy of convergence : the case of IFRS for SMEs
S. Susela Devi
;
Samujh, R. Helen
- In:
Australian accounting review
25
(
2015
)
2
,
pp. 124-138
Persistent link: https://www.econbiz.de/10011402915
Saved in:
38
Adopting international financial reporting standards for small and medium-sized enterprises
Chand, Parmod
;
Patel, Arvind
;
White, Michael
- In:
Australian accounting review
25
(
2015
)
2
,
pp. 139-154
Persistent link: https://www.econbiz.de/10011402919
Saved in:
39
IPSAS or IFRS as the framework for public sector financial reporting? : New Zealand preparers’ perspectives
Laswad, Fawzi
;
Botica Redmayne, Nives
- In:
Australian accounting review
25
(
2015
)
2
,
pp. 175-184
Persistent link: https://www.econbiz.de/10011402921
Saved in:
40
Measurement of formal convergence of Vietnamese accounting standards with IFRS
Nguyen Anh Tuan
;
Gong, Guangming
- In:
Australian accounting review
24
(
2014
)
2
,
pp. 182-197
Persistent link: https://www.econbiz.de/10010390313
Saved in:
41
The influence of improvements in accounting standards on earnings management : the case of IFRS
Navarro García, Juan Carlos
;
Madrid-Guijarro, Antonia
- In:
Australian accounting review
24
(
2014
)
2
,
pp. 154-170
Persistent link: https://www.econbiz.de/10010390319
Saved in:
42
Liberal fair value accounting in banks : a South African case study
Jager, Phillip de
- In:
Australian accounting review
24
(
2014
)
2
,
pp. 134-153
Persistent link: https://www.econbiz.de/10010390323
Saved in:
43
Comprehending comprehensive income
Hodgson, Allan
;
Russell, Mark
- In:
Australian accounting review
24
(
2014
)
2
,
pp. 100-110
Persistent link: https://www.econbiz.de/10010390331
Saved in:
44
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
Saved in:
45
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:
46
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:
47
How actuarial assumptions affect defined benefit obligations under International Financial Reporting Standards? : evidence from Korea
Cho, Kwanghee
;
Kim, Youngjun
;
Yoon, Sang Kyoo
- In:
Australian accounting review
24
(
2014
)
3
,
pp. 255-261
Persistent link: https://www.econbiz.de/10010478138
Saved in:
48
The value relevance of accounting numbers under International Financial Reporting Standards
Aledo, Juana
;
Abellán Martínez, Diego
;
Lin, Henghsiu
- In:
Australian accounting review
24
(
2014
)
3
,
pp. 237-254
Persistent link: https://www.econbiz.de/10010478143
Saved in:
49
Better late than never, the timing of goodwill impairment testing in Australia
Ji, Kaiying
- In:
Australian accounting review
23
(
2013
)
4
,
pp. 369-379
Persistent link: https://www.econbiz.de/10010234918
Saved in:
50
Private equity Fair Value Measurement : a critical perspective on IFRS 13
Palea, Vera
;
Maino, Renato
- In:
Australian accounting review
23
(
2013
)
3
,
pp. 264-278
Persistent link: https://www.econbiz.de/10010198536
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