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~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
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Lev, Baruch
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
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231
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152
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105
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94
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Schriftenreihe internationale Rechnungslegung
39
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37
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36
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34
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34
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32
Critical perspectives on accounting : an international journal for social and organizational accountability
32
IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien
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31
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ECONIS (ZBW)
80
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1
Discretionary accounting choices : the case of IAS 19 pension accounting
Glaum, Martin
;
Keller, Tobias
;
Street, Donna L.
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
2
,
pp. 139-170
Persistent link: https://www.econbiz.de/10011857702
Saved in:
2
Why do private firms adopt IFRS?
Bassemir, Moritz
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
3
,
pp. 237-263
Persistent link: https://www.econbiz.de/10011891878
Saved in:
3
The determinants and valuation effects of classification choice on the statement of cash flows
Charitou, Andreas
;
Karamanou, Irene
;
Kopita, Anastasia
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
6
,
pp. 613-650
Persistent link: https://www.econbiz.de/10011892234
Saved in:
4
The deteriorating usefulness of financial report information and how to reverse it
Lev, Baruch
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
5
,
pp. 465-493
Persistent link: https://www.econbiz.de/10011892968
Saved in:
5
Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi, Francesco
;
André, Paul
;
Dionysiou, Dionysia
; …
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
3
,
pp. 268-312
Persistent link: https://www.econbiz.de/10011694932
Saved in:
6
Are international accounting standards more credit relevant than domestic standards?
Florou, Annita
;
Kosi, Urska
;
Pope, Peter F.
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10011670429
Saved in:
7
Mandatory IFRS adoption : the trade-off between accrual-based and real earnings management
Ipino, Elisabetta
;
Parbonetti, Antonio
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
1
,
pp. 91-121
Persistent link: https://www.econbiz.de/10011670452
Saved in:
8
Special issue: International Accounting Policy Forum
Information for Better Markets Conference <2016, London>
-
2017
Persistent link: https://www.econbiz.de/10011755629
Saved in:
9
The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study
Gassen, Joachim
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
5
,
pp. 540-563
Persistent link: https://www.econbiz.de/10011755856
Saved in:
10
On the conceptual foundations of financial reporting
Dichev, Ilia D.
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
6
,
pp. 617-632
Persistent link: https://www.econbiz.de/10011799741
Saved in:
11
From compromise to concept? : a review of "other comprehensive income"
Detzen, Dominic
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
7
,
pp. 760-783
Persistent link: https://www.econbiz.de/10011601139
Saved in:
12
Special issue: International Accounting Policy Forum
Clatworthy, Mark
(
ed.
);
Lara, Juan Manuel Garcia
(
ed.
); …
-
2016
Persistent link: https://www.econbiz.de/10011578242
Saved in:
13
IFRS : 10 years later
Ball, Ray
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
5
,
pp. 545-571
Persistent link: https://www.econbiz.de/10011578353
Saved in:
14
"IFRS : 10 years later" : a standard-setter's view
Tokar, Mary B.
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
5
,
pp. 572-576
Persistent link: https://www.econbiz.de/10011578363
Saved in:
15
The persistence of international accounting differences as measured on transition to IFRS
Hellman, Niclas
;
Gray, Sidney J.
;
Morris, Richard D.
; …
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
2
,
pp. 166-195
Persistent link: https://www.econbiz.de/10011378722
Saved in:
16
Countries' adoption of the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) : early empirical evidence
Kaya, Devrimi
;
Koch, Maximilian
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
1
,
pp. 93-120
Persistent link: https://www.econbiz.de/10010471621
Saved in:
17
Regulatory capital : why is it different?
Schoenmaker, Dirk
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
4
,
pp. 468-483
Persistent link: https://www.econbiz.de/10011412648
Saved in:
18
Conservatism, prudence and the IASB's conceptual framework
Barker, Richard
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
4
,
pp. 514-538
Persistent link: https://www.econbiz.de/10011412686
Saved in:
19
Discussion of "Conservatism, prudence and the IASB's conceptual framework" by Richard Barker (2015)
Tracey, Tracey
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
4
,
pp. 539-542
Persistent link: https://www.econbiz.de/10011412689
Saved in:
20
Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting
Brouwer, Arjan
;
Hoogendoorn, Martin N.
;
Naarding, Ewout
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 547-571
Persistent link: https://www.econbiz.de/10011412707
Saved in:
21
The qualitative characteristics of financial information, and managers' accounting decisions : evidence from IFRS policy changes
Nobes, Christopher
;
Stadler, Christian
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 572-601
Persistent link: https://www.econbiz.de/10011412733
Saved in:
22
Derivatives disclosure in corporate annual reports : bank analysts' perceptions of usefulness
Bean, Anne
;
Irvine, Helen
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 602-619
Persistent link: https://www.econbiz.de/10011415005
Saved in:
23
The implications of research on accounting conservatism for accounting standard setting
Mora, Araceli
;
Walker, Martin
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 620-650
Persistent link: https://www.econbiz.de/10011415011
Saved in:
24
Special issue: International Accounting Policy Forum
Information for Better Markets Conference <10., 2014, …
-
2015
Persistent link: https://www.econbiz.de/10011415237
Saved in:
25
Mandatory IFRS adoption and the cost of debt in Italy and UK
Moscariello, Nicola
;
Skerratt, Len
;
Pizzo, Michele
- In:
Accounting and business research : a research quarterly …
44
(
2014
)
1
,
pp. 63-82
Persistent link: https://www.econbiz.de/10010247476
Saved in:
26
Performance measurment : an investor's perspective
Lee, Charles M. C.
- In:
Accounting and business research : a research quarterly …
44
(
2014
)
4
,
pp. 383-406
Persistent link: https://www.econbiz.de/10010385800
Saved in:
27
The continued survival of international differences under IFRS
Nobes, Christopher
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
2
,
pp. 83-111
Persistent link: https://www.econbiz.de/10009747411
Saved in:
28
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries : company- and country-level determinants
Glaum, Martin
;
Schmidt, Peter
;
Street, Donna L.
;
Vogel, …
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
3
,
pp. 163-204
Persistent link: https://www.econbiz.de/10009754621
Saved in:
29
Determinants of expected rate of return on pension assets: evidence from the UK
Li, Yong
;
Klumpes, Paul J. M.
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
1
,
pp. 3-30
Persistent link: https://www.econbiz.de/10009723158
Saved in:
30
Prioritising disclosures in the annual report
Johansen, Thomas Riise
;
Plenborg, Thomas
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
6
,
pp. 605-635
Persistent link: https://www.econbiz.de/10010230165
Saved in:
31
Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism
Barker, Richard
;
McGeachin, Anne
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
6
,
pp. 579-604
Persistent link: https://www.econbiz.de/10010230166
Saved in:
32
Special issue: International Accounting Policy Forum
2013
Persistent link: https://www.econbiz.de/10009788833
Saved in:
33
Financial reporting and firm valuation : relevance lost or relevance regained?
Hail, Luzi
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
4
,
pp. 329-358
Persistent link: https://www.econbiz.de/10009788858
Saved in:
34
The objectives of financial reporting : a historical survey and analysis
Zeff, Stephen A.
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
4
,
pp. 262-327
Persistent link: https://www.econbiz.de/10009788976
Saved in:
35
Discussion of "Business-model (intent)-based accounting" by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012)
Brougham, Alex
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 345-347
Persistent link: https://www.econbiz.de/10009573144
Saved in:
36
Business-model (intent)-based accounting
Leisenring, James
;
Linsmeier, Thomas
;
Schipper, Katherine
; …
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 329-344
Persistent link: https://www.econbiz.de/10009573145
Saved in:
37
Discussion of "Financial instruments in non-financial firms : what do we know?" by Günther Gebhardt (2012)
Harrington, Roger
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 291-293
Persistent link: https://www.econbiz.de/10009573148
Saved in:
38
Financial instruments in non-financial firms : what do we know?
Gebhardt, Günther
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 267-289
Persistent link: https://www.econbiz.de/10009573149
Saved in:
39
Discussion of "Financial instruments, financial reporting, and financial stability" by Christian Laux (2012)
Haldane, Andrew G.
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 261-266
Persistent link: https://www.econbiz.de/10009573150
Saved in:
40
Financial instruments, financial reporting, and financial stability
Laux, Christian
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 239-260
Persistent link: https://www.econbiz.de/10009573151
Saved in:
41
Special issue: International Accounting Policy Forum
Weetman, Pauline
(
contributor
)
-
2012
Persistent link: https://www.econbiz.de/10009573153
Saved in:
42
Practitioners' participation in the accounting standard-setting process
Durocher, Sylvain
;
Fortin, Anne
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
1
,
pp. 29-50
Persistent link: https://www.econbiz.de/10009010523
Saved in:
43
Earnings components and the asymmetric timeliness of earnings : the case of FRS 3 in the UK
Chan, Ann L.-C.
;
Lin, Stephen W.-J.
;
Strong, Norman
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
4
,
pp. 393-410
Persistent link: https://www.econbiz.de/10009356113
Saved in:
44
Discussion: New institutional accounting and IFRS
Abela, Mario
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
3
,
pp. 329-331
Persistent link: https://www.econbiz.de/10009260877
Saved in:
45
New institutional accounting and IFRS
Wysocki, Peter
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
3
,
pp. 309-328
Persistent link: https://www.econbiz.de/10009260880
Saved in:
46
Discussion: IFRS monopoly : the pied piper of financial reporting
Lee, Ken
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
3
,
pp. 307-308
Persistent link: https://www.econbiz.de/10009260900
Saved in:
47
IFRS monopoly : the pied piper of financial reporting
Sunder, Shyam
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
3
,
pp. 291-306
Persistent link: https://www.econbiz.de/10009260903
Saved in:
48
Discussion: International financial reporting standards : what are the benefits?
Hütten, Christoph
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
3
,
pp. 287-289
Persistent link: https://www.econbiz.de/10009260905
Saved in:
49
International financial reporting standards : what are the benefits?
Brown, Philip
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
3
,
pp. 269-285
Persistent link: https://www.econbiz.de/10009260909
Saved in:
50
Discussion: The European IFRS experiment : objectives, research challenges and some early evidence
Holgate, Peter
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
3
,
pp. 267-268
Persistent link: https://www.econbiz.de/10009260912
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