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100
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21
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17
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13
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13
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6
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4
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The international journal of accounting : TIJA
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
231
WPg : Kompetenz schafft Vertrauen
152
Der Betrieb
124
Betriebs-Berater : BB
105
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
SpringerLink / Bücher
91
Accounting in Europe
85
Journal of international accounting auditing & taxation
83
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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
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67
Australian accounting review
66
PiR
59
Abacus : a journal of accounting, finance and business studies
51
Accounting horizons : a quarterly publication of the American Accounting Association
51
Journal of accounting & management information systems : JAMIS
48
Journal of accounting & economics
47
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
Research in accounting regulation
42
Lehrbuch
41
European financial and accounting journal : EFAJ
40
Rechnungslegung und Wirtschaftsprüfung : RW
40
Schriftenreihe internationale Rechnungslegung
39
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
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
Jahrbuch für Controlling und Rechnungswesen
31
International journal of economics and finance
29
Journal of applied accounting research
29
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ECONIS (ZBW)
100
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100
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1
The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?
Kim, Jeong-bon
;
Liu, Yiye
;
Shi, Haina
;
Zhu, Xindong
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150016-1-49
Persistent link: https://www.econbiz.de/10012938782
Saved in:
2
Substance and form adoption of international financial reporting standards and financial statement comparability : evidence from South Africa
Smith, Christelle
;
Venter, Elmar R.
;
Stiglingh, Madeleine
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150017-1-40
Persistent link: https://www.econbiz.de/10012938783
Saved in:
3
Role of country-level characteristics in segment reporting : EU evidence
Aboud, Ahmed
;
Helfaya, Akrum
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150018-1-34
Persistent link: https://www.econbiz.de/10012938785
Saved in:
4
After the stock options boom : changes in equity-based pay following the mandatory adoption of IFRS 2
Gillenkirch, Robert M.
;
Korn, Olaf
;
Merz, Alexander
- In:
The international journal of accounting : TIJA
56
(
2021
)
2
,
pp. 2150006-1-49
Persistent link: https://www.econbiz.de/10012656548
Saved in:
5
Voluntary IFRS adoption by unlisted European firms : impact on earnings quality and cost of debt
Cameran, Mara
;
Campa, Domenico
- In:
The international journal of accounting : TIJA
55
(
2020
)
3
,
pp. 2050013-1-36
Persistent link: https://www.econbiz.de/10012437900
Saved in:
6
The effects of fair value on the matching of revenues and expenses : the case of asset revaluations
Costa, Fábio Moraes da
;
Liu, Carol
;
Cavalier Rosa, Gina
; …
- In:
The international journal of accounting : TIJA
55
(
2020
)
4
,
pp. 2050019-1-24
Persistent link: https://www.econbiz.de/10012437921
Saved in:
7
Accounting regulations and IFRS adoption in Francophone North African Countries : the experience of Algeria, Morocco, and Tunisia
Khlif, Hichem
;
Ahmed, Kamran
;
Alam, Manzurul
- In:
The international journal of accounting : TIJA
55
(
2020
)
1
,
pp. 2050004-1-2050004-36
Persistent link: https://www.econbiz.de/10012293349
Saved in:
8
Why do African countries adopt IFRS? : an institutional perspective
Boolaky, Pran Krishansing
;
Tawiah, Vincent Konadu
; …
- In:
The international journal of accounting : TIJA
55
(
2020
)
1
,
pp. 2050005-1-2050005-40
Persistent link: https://www.econbiz.de/10012293351
Saved in:
9
Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.
;
Gunn, Rita Nevada
;
Jeter, Debra C.
- In:
The international journal of accounting : TIJA
55
(
2020
)
2
,
pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
Saved in:
10
The value of discretion in Africa : evidence from acquired intangible assets under IFRS 3
Tunyi, Abongeh A.
;
Ehalaiye, Dimu
;
Gyapong, Ernest
; …
- In:
The international journal of accounting : TIJA
55
(
2020
)
2
,
pp. 2050008-1-2050008-39
Persistent link: https://www.econbiz.de/10012301398
Saved in:
11
Does mandatory adoption of IFRS enhance earnings quality? : evidence from closer to home
Krishnan, Gopal
;
Zhang, Jing
- In:
The international journal of accounting : TIJA
54
(
2019
)
1
,
pp. 1950003-1-1950003-42
Persistent link: https://www.econbiz.de/10012108731
Saved in:
12
Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum
;
Marchini, Pier Luigi
;
Siciliano, Gianfranco
- In:
The international journal of accounting : TIJA
54
(
2019
)
2
,
pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
Saved in:
13
The development of accounting and financial reporting practices in Sri Lanka : an exploratory investigation
Dulige, Jayasinghe Hewa
;
Abayadeera, Nadana
;
Ali, …
- In:
The international journal of accounting : TIJA
54
(
2019
)
2
,
pp. 1950008-1-1950008-36
Persistent link: https://www.econbiz.de/10012108739
Saved in:
14
Negative tone in Lobbying the international accounting standards board
Shields, Karin
;
Clacher, Iain
;
Zhang, Qi
- In:
The international journal of accounting : TIJA
54
(
2019
)
3
,
pp. 1950010-1-1950010-39
Persistent link: https://www.econbiz.de/10012121629
Saved in:
15
Effects of the adoption of IFRS on the credit market : evidence from Brazil
Lima, Vinícius Simmer de
;
Lima, Gerlando A. S. Franco de
; …
- In:
The international journal of accounting : TIJA
53
(
2018
)
2
,
pp. 77-101
Persistent link: https://www.econbiz.de/10011882576
Saved in:
16
Analyst coverage, market liquidity and disclosure quality : a study of fair-value disclosures by European real estate companies under IAS 40 and IFRS 13
Sundgren, Stefan
;
Mäki, Juha
;
Somoza-López, Antonio
- In:
The international journal of accounting : TIJA
53
(
2018
)
1
,
pp. 54-75
Persistent link: https://www.econbiz.de/10011865124
Saved in:
17
Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences
D'Arcy, Anne
;
Tarca, Ann
- In:
The international journal of accounting : TIJA
53
(
2018
)
3
,
pp. 203-226
Persistent link: https://www.econbiz.de/10011931070
Saved in:
18
Capital and earnings management : evidence from alternative banking business models
Elnahass, Marwa
;
Izzeldin, Marwan
;
Steele, Gerald
- In:
The international journal of accounting : TIJA
53
(
2018
)
1
,
pp. 20-32
Persistent link: https://www.econbiz.de/10011865122
Saved in:
19
Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds
Bierey, Martin
;
Schmidt, Martin
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 122-141
Persistent link: https://www.econbiz.de/10011735382
Saved in:
20
Accounting quality and loan pricing : the effect of cross-country differences in legal enforcement
Anagnostopoulou, Seraina C.
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 178-200
Persistent link: https://www.econbiz.de/10011735389
Saved in:
21
IFRS adoption and stock prices of Japanese firms in governance system transition
Sato, Shun
;
Takeda, Fumiko
- In:
The international journal of accounting : TIJA
52
(
2017
)
4
,
pp. 319-337
Persistent link: https://www.econbiz.de/10011790732
Saved in:
22
A discussion on "IFRS adoption and stock prices of japanese firms in governance system transition"
Vafeas, Nikos
- In:
The international journal of accounting : TIJA
52
(
2017
)
4
,
pp. 338-340
Persistent link: https://www.econbiz.de/10011790733
Saved in:
23
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
52
(
2017
)
4
,
pp. 370-383
Persistent link: https://www.econbiz.de/10011790747
Saved in:
24
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
52
(
2017
)
1
,
pp. 77-91
Persistent link: https://www.econbiz.de/10011782538
Saved in:
25
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
52
(
2017
)
3
,
pp. 279-293
Persistent link: https://www.econbiz.de/10011782580
Saved in:
26
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
51
(
2016
)
1
,
pp. 118-141
Persistent link: https://www.econbiz.de/10011481677
Saved in:
27
Security returns ans volume responses around international financial reporting standards (IFRS) earnings announcements
Olibe, Kingsley O.
- In:
The international journal of accounting : TIJA
51
(
2016
)
2
,
pp. 240-265
Persistent link: https://www.econbiz.de/10011513015
Saved in:
28
Discussion of "Security returns ans volume responses around international financial reporting standards (IFRS) earnings announcements"
Perkins, John D.
- In:
The international journal of accounting : TIJA
51
(
2016
)
2
,
pp. 266-270
Persistent link: https://www.econbiz.de/10011513019
Saved in:
29
Response to discussion of "Security returns ans volume responses around international financial reporting standards (IFRS) earnings announcements"
Olibe, Kingsley O.
- In:
The international journal of accounting : TIJA
51
(
2016
)
2
,
pp. 271-274
Persistent link: https://www.econbiz.de/10011513021
Saved in:
30
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
51
(
2016
)
2
,
pp. 315-335
Persistent link: https://www.econbiz.de/10011513035
Saved in:
31
Segment disclosure quantity and quality under IFRS 8 : determinants and the effect on financial analysts' earnings forecast errors
André, Paul
;
Filip, Andrei
;
Moldovan, Rucsandra
- In:
The international journal of accounting : TIJA
51
(
2016
)
4
,
pp. 443-461
Persistent link: https://www.econbiz.de/10011630539
Saved in:
32
Discussion of segment disclosure quantity and quality under IFRS 8 : determinants and the effect on financial analysts' earnings forecast errors
Gotti, Giorgio
- In:
The international journal of accounting : TIJA
51
(
2016
)
4
,
pp. 462-463
Persistent link: https://www.econbiz.de/10011630542
Saved in:
33
The IFRS adoption reform through the lens of neoinstitutionalism : the case of the Russian Federation
Kim, Oksana
- In:
The international journal of accounting : TIJA
51
(
2016
)
3
,
pp. 345-362
Persistent link: https://www.econbiz.de/10011586932
Saved in:
34
IFRS adoption, extent of disclosure, and perceived corruption : a cross-country study
Houqe, Muhammad Nurul
;
Monem, Reza M.
- In:
The international journal of accounting : TIJA
51
(
2016
)
3
,
pp. 363-378
Persistent link: https://www.econbiz.de/10011586937
Saved in:
35
Discussion on "IFRS adoption, extent of disclosure, and perceived corruption : a cross-country study"
Rahman, Asheq R.
- In:
The international journal of accounting : TIJA
51
(
2016
)
3
,
pp. 379-381
Persistent link: https://www.econbiz.de/10011586945
Saved in:
36
Reply to the discussion of "IFRS adoption, extent of disclosure, and perceived corruption : a cross-country study"
Houqe, Muhammad Nurul
;
Monem, Reza M.
- In:
The international journal of accounting : TIJA
51
(
2016
)
3
,
pp. 382-384
Persistent link: https://www.econbiz.de/10011586952
Saved in:
37
IASB corner
Pacter, Paul
- In:
The international journal of accounting : TIJA
51
(
2016
)
3
,
pp. 418-429
Persistent link: https://www.econbiz.de/10011586973
Saved in:
38
Response to the discussant comments on the "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this...
Xiaohui, Qu
;
Zhang, Guohua
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 229-236
Persistent link: https://www.econbiz.de/10011332843
Saved in:
39
Discussion of "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market"
Sami, Heibatollah
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 224-228
Persistent link: https://www.econbiz.de/10011332845
Saved in:
40
Value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market
Xiaohui, Qu
;
Zhang, Guohua
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 195-223
Persistent link: https://www.econbiz.de/10011332848
Saved in:
41
The impact of accounting disclosures and the regulatory environment
Eiler, Lisa A.
;
Miranda-Lopez, Jose
;
Tama-Sweet, Isho
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 142-169
Persistent link: https://www.econbiz.de/10011332853
Saved in:
42
Responses to the discussion of "Impacts of additional guidance provided on international financial reporting standards on the judgments of accountants"
Mala, Rajni
;
Chand, Parmod
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 291-292
Persistent link: https://www.econbiz.de/10010384945
Saved in:
43
Discussion review of "Impacts of additional guidance provided on international financial reporting standards on the judgments of accountants" by Mala, R. & Chand, P.
Shome, Anamitra
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 289-290
Persistent link: https://www.econbiz.de/10010384947
Saved in:
44
Impacts of additional guidance provided on international financial reporting standards on the judgments of accountants
Mala, Rajni
;
Chand, Parmod
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 263-288
Persistent link: https://www.econbiz.de/10010384948
Saved in:
45
A proposal of an international environmental reporting grid : what interest for policymakers, regulatory bodes, companies, and researchers? ; reply to discussion of "Mandatory envi...
Barbu, Elena M.
;
Dumontier, Pascal
;
Feleagă, Niculae
; …
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 253-262
Persistent link: https://www.econbiz.de/10010384951
Saved in:
46
Discussion of "Mandatory environmental disclosures by companies complying with IASs/IFRSs : the cases of Francy, Germany, and the UK," by Elena M. Barbu, Pascal Dumontier, Niculae...
Wilkins, Trevor
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 248-252
Persistent link: https://www.econbiz.de/10010384954
Saved in:
47
Mandatory environmental disclosures by companies complying with IASs/IFRSs : the cases of Francy, Germany, and the UK
Barbu, Elena M.
;
Dumontier, Pascal
;
Feleagă, Niculae
; …
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 231-247
Persistent link: https://www.econbiz.de/10010384957
Saved in:
48
Reply to the discussion note on the "The effect of IFRS adoption conditional upon level of pre-adoption divergence"
Rahman, Asheq
;
Cai, Lei
;
Courtenay, Stephen M.
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 183-189
Persistent link: https://www.econbiz.de/10010384981
Saved in:
49
The effect of IFRS adoption conditional upon level of pre-adoption divergence
Cai, Lei
;
Rahman, Asheq
;
Courtenay, Stephen M.
- In:
The international journal of accounting : TIJA
49
(
2014
)
2
,
pp. 147-178
Persistent link: https://www.econbiz.de/10010384987
Saved in:
50
Response to discussant “Convergence of Accounting Standards and Foreign Direct Investment”
Chen, Charles J. P.
;
Ding, Yuan
;
Xu, Bin
- In:
The international journal of accounting : TIJA
49
(
2014
)
1
,
pp. 97-100
Persistent link: https://www.econbiz.de/10010336900
Saved in:
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