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~isPartOf:"Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung"
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
Journal of international accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
229
WPg : Kompetenz schafft Vertrauen
152
Der Betrieb
124
Betriebs-Berater : BB
105
The international journal of accounting : TIJA
100
SpringerLink / Bücher
91
Accounting in Europe
83
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
73
Advances in accounting : a research annual
66
Australian accounting review
66
PiR
59
Accounting horizons : a quarterly publication of the American Accounting Association
51
Abacus : a journal of accounting, finance and business studies
50
Journal of accounting & management information systems : JAMIS
48
Journal of accounting & economics
47
The journal of corporate accounting & finance
45
International journal of accounting, auditing and performance evaluation : IJAAPE
44
Journal of accounting and public policy
44
Issues in accounting education
43
Research in accounting regulation
42
Lehrbuch
41
European financial and accounting journal : EFAJ
40
Rechnungslegung und Wirtschaftsprüfung : RW
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Schriftenreihe internationale Rechnungslegung
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Review of accounting studies
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36
European accounting review
34
International business and economics research journal
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IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien
32
Jahrbuch für Controlling und Rechnungswesen
31
International journal of economics and finance
29
Journal of applied accounting research
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ECONIS (ZBW)
161
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1
Financial transparency, labor productivity, and real wages : evidence from mandatory ifrs adoption
Golshan, Nargess M.
;
Khurana, Inder K.
;
Silva, Felipe …
- In:
Journal of international accounting research
22
(
2023
)
3
,
pp. 31-61
Persistent link: https://www.econbiz.de/10014431282
Saved in:
2
Reflections on the 20-year anniversary of worldwide ifrs adoption
Cascino, Stefano
;
Daske, Holger
;
DeFond, Mark L.
; …
- In:
Journal of international accounting research
22
(
2023
)
3
,
pp. 85-96
Persistent link: https://www.econbiz.de/10014431285
Saved in:
3
International accounting and auditing standards adoption in non-EU Eastern European countries : review of regulations and literature
Rykaczewski, Maria
;
Thevenot, Maya A.
;
Vulcheva, Maria
- In:
Journal of international accounting research
21
(
2022
)
1
,
pp. 77-100
Persistent link: https://www.econbiz.de/10013417201
Saved in:
4
The optional qualitative assessment in impairment tests
Black, Dirk E.
;
Krupa, Jake
;
Minutti-Meza, Miguel
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 1-30
Persistent link: https://www.econbiz.de/10013411460
Saved in:
5
Fair value accounting for property, plant, and equipment : impact of IFRS 1 adoption
Jin, Yan
;
Niu, Flora
;
Sheng, Leo
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 83-100
Persistent link: https://www.econbiz.de/10013411463
Saved in:
6
The impact of IFRS on the use of private debt covenants : international evidence
Li, Jingduan
;
Lim, Youngdeok
;
Morris, Richard D.
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 125-150
Persistent link: https://www.econbiz.de/10013411465
Saved in:
7
International accounting and auditing standards adoption in the Eastern European countries of the European Union : review of regulations and literature
Rykaczewski, Maria
;
Thevenot, Maya
;
Vulcheva, Maria
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 151-177
Persistent link: https://www.econbiz.de/10013411466
Saved in:
8
Trust in fair value accounting : evidence from the field
Goh, Clarence
;
Lim, Chu Yeong
;
Ng, Jeffrey
;
Pan, Gary
; …
- In:
Journal of international accounting research
20
(
2021
)
3
,
pp. 21-42
Persistent link: https://www.econbiz.de/10012806030
Saved in:
9
Liquidity and IFRS adoption in Canada
Anderson, Mark C.
;
Warsame, Hussein
;
Wright, Michael E.
- In:
Journal of international accounting research
20
(
2021
)
2
,
pp. 87-109
Persistent link: https://www.econbiz.de/10012648620
Saved in:
10
Would an improved information environment of a less regulated otc market benefit blue-chip foreign firms? Evidence from the otcqx international market
Kim, Martin M.
;
Lin, Steve
;
Yang, Liu
- In:
Journal of international accounting research
20
(
2021
)
1
,
pp. 103-131
Persistent link: https://www.econbiz.de/10012585071
Saved in:
11
The information content of hedge accounting : evidence from the European banking industry
Dinh, Tami
;
Seitz, Barbara
- In:
Journal of international accounting research
19
(
2020
)
2
,
pp. 91-115
Persistent link: https://www.econbiz.de/10012384894
Saved in:
12
Discussion of "The effect of national culture on the relationship between IFRS adoption and cost of equity capital"
Burnett, Brian M.
- In:
Journal of international accounting research
19
(
2020
)
1
,
pp. 1-3
Persistent link: https://www.econbiz.de/10012406203
Saved in:
13
Information shocks and corporate cash policies
Cheng, C. S. Agnes
;
Huang, Yuan
;
Li, Xiao
- In:
Journal of international accounting research
19
(
2020
)
1
,
pp. 5-28
Persistent link: https://www.econbiz.de/10012406212
Saved in:
14
R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption
Dinh, Tami
;
Schultze, Wolfgang
;
List, Thomas
;
Zbiegly, …
- In:
Journal of international accounting research
19
(
2020
)
1
,
pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
Saved in:
15
International accounting research : the Italian context
Gotti, Giorgio
;
Fasan, Marco
- In:
Journal of international accounting research
19
(
2020
)
1
,
pp. 73-83
Persistent link: https://www.econbiz.de/10012406223
Saved in:
16
Real effects of intangibles capitalization : empirical evidence from voluntary IFRS adoption in Japan
Amano, Yoshiaki
- In:
Journal of international accounting research
19
(
2020
)
3
,
pp. 19-36
Persistent link: https://www.econbiz.de/10012504848
Saved in:
17
The impact of eliminating the 20-F reconciliation on the cost of debt : an exploratory study
Chen, Lucy Huajing
;
Deng, Saiying
;
Gupta, Parveen P.
; …
- In:
Journal of international accounting research
18
(
2019
)
1
,
pp. 47-70
Persistent link: https://www.econbiz.de/10012212918
Saved in:
18
Effects of translation on probability judgments : evidence from the IFRS in Taiwan
Lin, Hsiao-Lun
;
Yeh, Shu-Ling
;
Yen, Ai-Ru
- In:
Journal of international accounting research
18
(
2019
)
1
,
pp. 127-141
Persistent link: https://www.econbiz.de/10012212923
Saved in:
19
Multiple regulators and accounting restatements : evidence from Canada
Burnett, Brian M.
;
Hart, Daphne
;
Jorgensen, Bjorn N.
; …
- In:
Journal of international accounting research
18
(
2019
)
2
,
pp. 3-29
Persistent link: https://www.econbiz.de/10012212925
Saved in:
20
Why accounting matters : evidence from accounting's "big bang"
DeFond, Mark L.
- In:
Journal of international accounting research
18
(
2019
)
3
,
pp. 87-96
Persistent link: https://www.econbiz.de/10012212939
Saved in:
21
Long-term orientation and earnings management strategies
Haga, Jesper
;
Huhtamäki, Fredrik
;
Sundvik, Dennis
- In:
Journal of international accounting research
18
(
2019
)
3
,
pp. 97-119
Persistent link: https://www.econbiz.de/10012212949
Saved in:
22
How international accounting research influences policy and standard setting
Barth, Mary E.
- In:
Journal of international accounting research
17
(
2018
)
2
,
pp. 1-11
Persistent link: https://www.econbiz.de/10012137691
Saved in:
23
Liability of foreignness : the impact of elimination of the reconciliation requirement on international asset allocation by U.S. investors
Dugan, Michael T.
;
Turner, Elizabeth H.
;
Wheatley, Clark M.
- In:
Journal of international accounting research
17
(
2018
)
2
,
pp. 75-95
Persistent link: https://www.econbiz.de/10012137717
Saved in:
24
Accounting practitioners' attitudes toward accounting harmonization : adoption of IFRS for SMEs in Italy
Ghio, Alessandro
;
Verona, Roberto
- In:
Journal of international accounting research
17
(
2018
)
2
,
pp. 103-122
Persistent link: https://www.econbiz.de/10012137733
Saved in:
25
Discussion of "Accounting practitioners' attitudes toward accounting harmonization : adoption of IFRS for SMEs in Italy"
Coram, Paul J.
- In:
Journal of international accounting research
17
(
2018
)
2
,
pp. 123-126
Persistent link: https://www.econbiz.de/10012137734
Saved in:
26
Accounting quality under U.S. GAAP versus IFRS : the case of Germany
Cussatt, Marc
;
Huang, Li
;
Pollard, Troy J.
- In:
Journal of international accounting research
17
(
2018
)
3
,
pp. 21-41
Persistent link: https://www.econbiz.de/10011987339
Saved in:
27
The effect of national culture on the relationship between IFRS adoption and the cost of equity capital
Góis, Alan Diógenes
;
Lima, Gerlando A. S. Franco de
; …
- In:
Journal of international accounting research
17
(
2018
)
3
,
pp. 69-85
Persistent link: https://www.econbiz.de/10011987344
Saved in:
28
Beyond firm-level determinants : the effect of M&A features on the extent of M&A disclosure
Florio, Cristina
;
Lionzo, Andrea
;
Corbella, Silvano
- In:
Journal of international accounting research
17
(
2018
)
3
,
pp. 87-113
Persistent link: https://www.econbiz.de/10011987345
Saved in:
29
One size fits all? : costs and benefits of uniform accounting standards
Ray, Korok
- In:
Journal of international accounting research
17
(
2018
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10011913481
Saved in:
30
Fair value accounting and earnings persistence : evidence from international banks
Yao, Daifei
;
Percy, Majella
;
Stewart, Jenny
;
Hu, Fang
- In:
Journal of international accounting research
17
(
2018
)
1
,
pp. 47-68
Persistent link: https://www.econbiz.de/10011913486
Saved in:
31
Eliminating the Form 20-F reconciliation and audit pricing
Lin, Yi-Hung
;
Huang, Hua-Wei Solomon
- In:
Journal of international accounting research
16
(
2017
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10011709214
Saved in:
32
Effects of IFRS, analysts, and ADR on voluntary disclosure of Brazilian public companies
Almeida, José Elias Feres de
;
Rodrigues, Herbert Simões
- In:
Journal of international accounting research
16
(
2017
)
1
,
pp. 21-35
Persistent link: https://www.econbiz.de/10011709216
Saved in:
33
Firm equity investment decisions and U.S. GAAP and IFRS consolidation control guidelines : an empirical analysis
Beck, Allison K.
;
Behn, Bruce K.
;
Lionzo, Andrea
; …
- In:
Journal of international accounting research
16
(
2017
)
1
,
pp. 37-57
Persistent link: https://www.econbiz.de/10011709218
Saved in:
34
The phoenix rises : the Australian accounting standards board and IFRS adoption
Howieson, Bryan
- In:
Journal of international accounting research
16
(
2017
)
2
,
pp. 127-154
Persistent link: https://www.econbiz.de/10011781316
Saved in:
35
Discussion of the phoenix rises : the Australian accounting standards board and IFRS adoption
Morris, Richard D.
- In:
Journal of international accounting research
16
(
2017
)
2
,
pp. 155-157
Persistent link: https://www.econbiz.de/10011781317
Saved in:
36
How does local adoption of IFRS for those countries that modified IFRS by design, impair comparability with countries that have not adapted IFRS?
Felski, Elizabeth
- In:
Journal of international accounting research
16
(
2017
)
3
,
pp. 59-90
Persistent link: https://www.econbiz.de/10011819841
Saved in:
37
Going home : examining foreign firm deregistrations and accounting quality
Bakarich, Kathleen M.
- In:
Journal of international accounting research
16
(
2017
)
3
,
pp. 147-170
Persistent link: https://www.econbiz.de/10011819860
Saved in:
38
Which analysts benefited most from mandatory IFRS adoption in Europe?
Beuselinck, Christof
;
Joos, Philip P. M.
;
Khurana, Inder K.
- In:
Journal of international accounting research
16
(
2017
)
3
,
pp. 171-190
Persistent link: https://www.econbiz.de/10011819862
Saved in:
39
Why we do international accounting research
Ball, Ray
- In:
Journal of international accounting research
15
(
2016
)
2
,
pp. 1-6
Persistent link: https://www.econbiz.de/10011619979
Saved in:
40
Accounting for biological and the cost of debt
Daly, Abbie
;
Skaife, Hollis A.
- In:
Journal of international accounting research
15
(
2016
)
2
,
pp. 31-47
Persistent link: https://www.econbiz.de/10011619999
Saved in:
41
The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports : evidence from Brazil
Lopes, Alexsandro Broedel
;
Walker, Martin
;
Silva, …
- In:
Journal of international accounting research
15
(
2016
)
2
,
pp. 101-124
Persistent link: https://www.econbiz.de/10011620045
Saved in:
42
Discussion of the determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports : evidence from Brazil
Murcia, Fernando Dal-Ri
- In:
Journal of international accounting research
15
(
2016
)
2
,
pp. 125-128
Persistent link: https://www.econbiz.de/10011620049
Saved in:
43
The advent of IFRS in Canada : incidence on value relevance
Cormier, Denis
;
Magnan, Michel L.
- In:
Journal of international accounting research
15
(
2016
)
3
,
pp. 113-130
Persistent link: https://www.econbiz.de/10011633744
Saved in:
44
The effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption
Chen, Tai-Yuan
;
Chin, Chen-Lung
;
Wang, Shiheng
;
Yao, Wei-Ren
- In:
Journal of international accounting research
14
(
2015
)
2
,
pp. 45-81
Persistent link: https://www.econbiz.de/10011429379
Saved in:
45
Discussion of the effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption
Lin, Steve
- In:
Journal of international accounting research
14
(
2015
)
2
,
pp. 83-87
Persistent link: https://www.econbiz.de/10011429458
Saved in:
46
Comparability of earnings in Scandinavian countries : the impact of mandatory IFRS adoption and stock exchange consolidations
Caban-Garcia, Maria T.
;
He, Haihong
- In:
Journal of international accounting research
12
(
2013
)
1
,
pp. 55-76
Persistent link: https://www.econbiz.de/10009751144
Saved in:
47
Voluntary IFRS adoption, analyst coverage, and information quality : international evidence
Cheng, C. S. Agnes
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 77-82
Persistent link: https://www.econbiz.de/10009548623
Saved in:
48
Voluntary IFRS adoption, analyst coverage, and information quality : international evidence
Kim, Jeong-bon
;
Shi, Haina
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 45-76
Persistent link: https://www.econbiz.de/10009548625
Saved in:
49
Introduction: IFRS convergence and adoption : challenges and opportunities
Black, Ervin L.
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 1-3
Persistent link: https://www.econbiz.de/10009548632
Saved in:
50
The cross-country comparability of IFRS earnings and book values : evidence from France and Germany
Kang, Tony
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 185-190
Persistent link: https://www.econbiz.de/10009549394
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