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~isPartOf:"Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung"
~isPartOf:"Journal of international accounting research"
~isPartOf:"Critical perspectives on accounting : an international journal for social and organizational accountability"
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
Journal of international accounting research
Critical perspectives on accounting : an international journal for social and organizational accountability
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
40
Schriftenreihe internationale Rechnungslegung
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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
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)
193
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1
Not on the ruins, but with the ruins of the past : inertia and change in the financial reporting field in a transitioning country
Albu, Nadia
;
Albu, Cătălin Nicolae
;
Cho, Charles H.
; …
- In:
Critical perspectives on accounting : an international …
96
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014440254
Saved in:
2
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
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:
9
Obtaining entity-specific information and dealing with uncertainty : financial accountants' response to their changing work of financial reporting and the role of boundary objects
Lantto, Anna-Maija
- In:
Critical perspectives on accounting : an international …
85
(
2022
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013282683
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10
Beyond intentionality in accounting regulation : habitual strategizing by the IASB
Stenka, Renata
- In:
Critical perspectives on accounting : an international …
88
(
2022
),
pp. 1-21
Persistent link: https://www.econbiz.de/10013549921
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11
Framing accounting for goodwill : intractable controversies between users and standard setters
Durocher, Sylvain
;
Georgiou, Omiros
- In:
Critical perspectives on accounting : an international …
89
(
2022
),
pp. 1-26
Persistent link: https://www.econbiz.de/10013490036
Saved in:
12
Translation, hegemony and accounting : a critical research framework with an illustration from the IFRS context
Laaksonen, Jenni
- In:
Critical perspectives on accounting : an international …
89
(
2022
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013490043
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13
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:
14
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:
15
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:
16
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:
17
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:
18
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:
19
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:
20
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:
21
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:
22
IFRS and institutional work in the accounting domain
Aburous, Dina
- In:
Critical perspectives on accounting : an international …
62
(
2019
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012041514
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23
Ideological hegemony and consent to IFRS : insights from practitioners in Greece
Mantzari, Elisavet
;
Georgiou, Omiros
- In:
Critical perspectives on accounting : an international …
59
(
2019
),
pp. 70-93
Persistent link: https://www.econbiz.de/10011999379
Saved in:
24
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:
25
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:
26
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:
27
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:
28
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:
29
Faithful representation as an "objective mirage" : a Saussurean analysis of accounting and its participation in the financial crisis
Roberts, John
;
Wang, Timothy
- In:
Critical perspectives on accounting : an international …
65
(
2019
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012154937
Saved in:
30
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:
31
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:
32
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:
33
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:
34
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:
35
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:
36
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:
37
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:
38
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:
39
Reflections on "outlining regulatory space"
Young, Joni J.
- In:
Critical perspectives on accounting : an international …
47
(
2017
),
pp. 1-7
Persistent link: https://www.econbiz.de/10011750742
Saved in:
40
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:
41
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:
42
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:
43
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:
44
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:
45
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:
46
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:
47
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:
48
Discipline and punish : exploring the application of IFRS 10 and IFRS 12
Van Zijl, Wayne
;
Maroun, Warren
- In:
Critical perspectives on accounting : an international …
44
(
2017
),
pp. 42-58
Persistent link: https://www.econbiz.de/10011674382
Saved in:
49
Rethinking China : discourse, convergence and fair value accounting
Zhang, Eagle
;
Andrew, Jane
- In:
Critical perspectives on accounting : an international …
36
(
2016
),
pp. 1-21
Persistent link: https://www.econbiz.de/10011487960
Saved in:
50
An ethical perspective on accounting standard setting : professional and lay-experts’ contribution to GASB’s Pension Project
Himick, Darlene
;
Brivot, Marion
;
Henri, Jean-François
- In:
Critical perspectives on accounting : an international …
36
(
2016
),
pp. 22-38
Persistent link: https://www.econbiz.de/10011487965
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