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Abacus : a journal of accounting, finance and business studies
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
The international journal of accounting : TIJA
100
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
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
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)
51
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1
Interpreting IFRS : the evolving role of agenda decisions
Ramassa, Paola
;
Quagli, Alberto
- In:
Abacus : a journal of accounting, finance and business …
60
(
2024
)
2
,
pp. 205-235
Persistent link: https://www.econbiz.de/10014546204
Saved in:
2
Should more internally generated intangible assets be recognized? : a commentary
Xie, Xuejing
;
Zhang, Weiguo
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
1
,
pp. 6-31
Persistent link: https://www.econbiz.de/10014307277
Saved in:
3
Does the prohibition of long-lived asset impairment reversals affect corporate innovation? : evidence from a quasi-experiment in China
Liu, Huilong
;
Liu, Jianqiu
;
Wang, Hong
;
Yang, Dan
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
1
,
pp. 134-162
Persistent link: https://www.econbiz.de/10014307281
Saved in:
4
The role of auditing firms in the implementation of new accounting standards : evidence from China
Fang, Xingtong
;
He, Kaigang
;
Mei, Beilei
;
Ye, Jianfang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 541-569
Persistent link: https://www.econbiz.de/10014307476
Saved in:
5
Concepts-based accounting standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
6
An examination of other-than-temporary impairments : evidence from FSP FAS 115-2 and FAS 124-2
Toksoz, Tuba
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 262-299
Persistent link: https://www.econbiz.de/10013396020
Saved in:
7
The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru
;
Sidhu, Baljit K.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
3
,
pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
Saved in:
8
The future of financial reporting : insights from research
Barth, Mary E.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
1
,
pp. 66-78
Persistent link: https://www.econbiz.de/10011965528
Saved in:
9
The impact of IFRS 8 adoption on the usefulness of segment reports
Kajüter, Peter
;
Nienhaus, Martin
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
1
,
pp. 28-58
Persistent link: https://www.econbiz.de/10011670356
Saved in:
10
Agenda entrance complexity in international accounting standard setting : the case of IFRS for SMEs
Ram, Ronita
;
Newberry, Susan
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
4
,
pp. 485-512
Persistent link: https://www.econbiz.de/10011825684
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11
Measuring the comparability of company accounts conditionally : a research note
Taplin, Ross H.
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
4
,
pp. 527-542
Persistent link: https://www.econbiz.de/10011825699
Saved in:
12
Measurement model or asset type : evidence from an evaluation of the relevance of financial assets
Freeman, Willoe
;
Wells, Peter
;
Wyatt, Anne
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
2
,
pp. 180-210
Persistent link: https://www.econbiz.de/10011803422
Saved in:
13
The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei
;
Wu, Liansheng
;
Wang, Hong
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
Saved in:
14
The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.
;
Cordery, Carolyn
;
Van Zijl, Tony
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
1
,
pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
Saved in:
15
An analysis of concepts and evidence on the question of whether IFRS should be conservative
Barker, Richard
;
McGeachin, Anne
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
2
,
pp. 169-207
Persistent link: https://www.econbiz.de/10011296080
Saved in:
16
Unintended consequences of changing accounting standards : the case of fair value accounting and mandatory dividends
Goncharov, Igor
;
Triest, Sander van
- In:
Abacus : a journal of accounting, finance and business …
50
(
2014
)
2
,
pp. 341-367
Persistent link: https://www.econbiz.de/10010515605
Saved in:
17
Revisiting the fundamental concepts of IFRS
Gebhardt, Günther
;
Mora, Aracelli
;
Wagenhofer, Alfred
- In:
Abacus : a journal of accounting, finance and business …
50
(
2014
)
1
,
pp. 107-116
Persistent link: https://www.econbiz.de/10010351509
Saved in:
18
The influence of country, industry, and topic factors on IFRS policy choice
Stadler, Christian
;
Nobes, Christopher
- In:
Abacus : a journal of accounting, finance and business …
50
(
2014
)
4
,
pp. 386-421
Persistent link: https://www.econbiz.de/10010471827
Saved in:
19
An investigation of the relationship between use of international accounting standards and source of company finance in Germany
Tarca, Ann
;
Morris, Richard D.
;
Moy, Melissa
- In:
Abacus : a journal of accounting, finance and business …
49
(
2013
)
1
,
pp. 74-98
Persistent link: https://www.econbiz.de/10009730858
Saved in:
20
Information disclosure and stock liquidity : evidence from Borsa Italiana
Frino, Alex
;
Palumbo, Riccardo
;
Capalbo, Francesco
; …
- In:
Abacus : a journal of accounting, finance and business …
49
(
2013
)
4
,
pp. 423-440
Persistent link: https://www.econbiz.de/10010236031
Saved in:
21
The value relevance of direct cash flows under international financial reporting standards
Clacher, Iain
;
Duboisée de Ricquebourg, Alan
;
Hodgson, …
- In:
Abacus : a journal of accounting, finance and business …
49
(
2013
)
3
,
pp. 367-395
Persistent link: https://www.econbiz.de/10010197941
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22
Using academic research for the post-implementation review of accounting standards : a note
Ewert, Ralf
;
Wagenhofer, Alfred
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
2
,
pp. 278-291
Persistent link: https://www.econbiz.de/10009570425
Saved in:
23
Benchmark management during Australia's transition to international accounting standards
Bentwood, Sophie
;
Lee, Philip J.
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
1
,
pp. 59-85
Persistent link: https://www.econbiz.de/10009535041
Saved in:
24
The role of fair value accounting in promoting government accountability
Rodríguez Bolívar, Manuel Pedro
;
Navarro Galera, Andrés
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
3
,
pp. 348-386
Persistent link: https://www.econbiz.de/10009630279
Saved in:
25
Assessing the impact of fair-value accounting on financial statement analysis : a data envelopment analysis approach
Rodriguez-Perez, Gonzalo
;
Slof, Eric John
;
Sola, Magda
; …
- In:
Abacus : a journal of accounting, finance and business …
47
(
2011
)
1
,
pp. 61-84
Persistent link: https://www.econbiz.de/10009009527
Saved in:
26
IFRS practices and the persistence of accounting system classification
Nobes, Christopher
- In:
Abacus : a journal of accounting, finance and business …
47
(
2011
)
3
,
pp. 267-283
Persistent link: https://www.econbiz.de/10009348996
Saved in:
27
The measurement of comparability in accounting research
Taplin, Ross H.
- In:
Abacus : a journal of accounting, finance and business …
47
(
2011
)
3
,
pp. 383-409
Persistent link: https://www.econbiz.de/10009349770
Saved in:
28
Material misstatement of what? : a comment on Smieliauskas et al. "A proposal to replace "true and fair view" with "acceptable risk of material misstatement""
Alexander, David
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
4
,
pp. 447-454
Persistent link: https://www.econbiz.de/10008904388
Saved in:
29
How do firms implement impairment tests of goodwill?
Petersen, Christian
;
Plenborg, Thomas
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
4
,
pp. 419-446
Persistent link: https://www.econbiz.de/10008806108
Saved in:
30
Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting
Wüstemann, Jens
;
Wüstemann, Sonja
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10003963246
Saved in:
31
EAA symposium, Tampere, 13 May 2009: Wanted ; foundations of accounting measurement
In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 84-119
Persistent link: https://www.econbiz.de/10003964605
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32
Background and case for exit price accounting
Dean, Graeme W.
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 84-96
Persistent link: https://www.econbiz.de/10003964606
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33
The case for entry values : a defence of replacement cost
Lennard, Andrew
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 97-103
Persistent link: https://www.econbiz.de/10003964607
Saved in:
34
Measurement in financial reporting
Whittington, Geoffrey
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 104-110
Persistent link: https://www.econbiz.de/10003964612
Saved in:
35
The case for deprival value
Macve, Richard
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 111-119
Persistent link: https://www.econbiz.de/10003964614
Saved in:
36
Hicksian income in the conceptual framework
Bromwich, Michael
;
Macve, Richard
;
Sunder, Shyam
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
3
,
pp. 348-376
Persistent link: https://www.econbiz.de/10008661587
Saved in:
37
Corporate governance and the prediction of the impact of AIFRS adoption
Goodwin, John
;
Ahmed, Kamran
;
Heaney, Richard A.
- In:
Abacus : a journal of accounting, finance and business …
45
(
2009
)
1
,
pp. 124-145
Persistent link: https://www.econbiz.de/10003822723
Saved in:
38
Relevance of academic research and researchers' role in the IASB's financial reporting standard setting
Fülbier, Rolf Uwe
;
Hitz, Joerg-Markus
;
Sellhorn, Thorsten
- In:
Abacus : a journal of accounting, finance and business …
45
(
2009
)
4
,
pp. 455-492
Persistent link: https://www.econbiz.de/10003921472
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39
Reflections on the revision of the IASB framework by EAA academics
Peasnell, Ken V.
;
Dean, Graeme W.
;
Gebhardt, Günther
- In:
Abacus : a journal of accounting, finance and business …
45
(
2009
)
4
,
pp. 518-527
Persistent link: https://www.econbiz.de/10003921478
Saved in:
40
Fair value and the IASB/FASB conceptual framework project : an alternative view
Whittington, Geoffrey
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
2
,
pp. 139-168
Persistent link: https://www.econbiz.de/10003731000
Saved in:
41
To fair value or not to fair value : a broader perspective
Ronen, Joshua
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
2
,
pp. 181-208
Persistent link: https://www.econbiz.de/10003731007
Saved in:
42
Achieving high quality, comparable financial reporting : a review of independent enforcement bodies in Australia and the United Kingdom
Brown, Philip
;
Tarca, Ann
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
4
,
pp. 438-473
Persistent link: https://www.econbiz.de/10003611026
Saved in:
43
Politics of financial reporting and the consequences for the public sector
Ryan, Christine
;
Guthrie, James
;
Day, Ron
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
4
,
pp. 474-487
Persistent link: https://www.econbiz.de/10003611044
Saved in:
44
On the IASB comprehensive income project : an analysis of the case for dual income display
Van Cauwenberge, Philippe
;
De Beelde, Ignace
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10003537522
Saved in:
45
The influence of culture on accountants' application of financial reporting rules
Tsakumis, George T.
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
1
,
pp. 27-48
Persistent link: https://www.econbiz.de/10003537523
Saved in:
46
Country effects and sector effects on the harmonization of accounting policy choice
Jaafar, Aziz
;
McLeay, Stuart J.
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
2
,
pp. 156-189
Persistent link: https://www.econbiz.de/10003537534
Saved in:
47
Equity accounting adoption in regulated and unregulated settings : an empirical study
Morris, Richard D.
;
Gordon, Isabel
- In:
Abacus : a journal of accounting, finance and business …
42
(
2006
)
1
,
pp. 22-42
Persistent link: https://www.econbiz.de/10003537394
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48
Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.
;
Bromwich, Michael
;
Wagenhofer, Alfred
- In:
Abacus : a journal of accounting, finance and business …
42
(
2006
)
2
,
pp. 165-188
Persistent link: https://www.econbiz.de/10003537427
Saved in:
49
Forum: International financial reporting
McLeay, Stuart J.
(
contributor
)
-
2006
Persistent link: https://www.econbiz.de/10003537469
Saved in:
50
International financial reporting standards and experts' perceptions of disclosure quality
Daske, Holger
;
Gebhardt, Günther
- In:
Abacus : a journal of accounting, finance and business …
42
(
2006
)
3/4
,
pp. 461-498
Persistent link: https://www.econbiz.de/10003537505
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