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Advances in accounting : a research annual
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
229
WPg : Kompetenz schafft Vertrauen
152
Der Betrieb
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The international journal of accounting : TIJA
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94
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Journal of international accounting auditing & taxation
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48
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Rechnungslegung und Wirtschaftsprüfung : RW
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Jahrbuch für Controlling und Rechnungswesen
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International journal of economics and finance
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ECONIS (ZBW)
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1
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
2
Investment property : fair value or cost model? : recent evidence from the application of IAS 40 in Europe
Olante, Maria Elena
;
Lassini, Ugo
- In:
Advances in accounting : a research annual
56
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013365485
Saved in:
3
Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? : evidence from Canada
Wakil, Gulraze
;
Petruska, Karin A.
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013365554
Saved in:
4
The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Chen, Anthony
;
Gong, James Jianxin
;
Lu, Richard Hung-Yuan
- In:
Advances in accounting : a research annual
49
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
Saved in:
5
Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon
;
Lin, Steve
- In:
Advances in accounting : a research annual
47
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
Saved in:
6
Leases on balance : a level playing field?
Kints, R. E. G. A. Ron van
;
Spoor, L. L. Louis
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 3-9
Persistent link: https://www.econbiz.de/10012064218
Saved in:
7
Derivative accounting and financial reporting quality : a review of the literature
Hairston, Stephanie A.
;
Brooks, Marcus R.
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 81-94
Persistent link: https://www.econbiz.de/10012064332
Saved in:
8
The association between fair value measurements and banks' discretionary accounting choices
Xu, Xiaolu
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 108-120
Persistent link: https://www.econbiz.de/10012064337
Saved in:
9
Effects of IFRS-13 on the relevance of fair value adjusted by credit risk : evidence from Europe
González Sánchez, Mariano
- In:
Advances in accounting : a research annual
40
(
2018
),
pp. 89-97
Persistent link: https://www.econbiz.de/10011865538
Saved in:
10
Fair value accounting and corporate cash holdings
Bick, Patty
;
Orlova, Svetlana
;
Sun, Li
- In:
Advances in accounting : a research annual
40
(
2018
),
pp. 98-110
Persistent link: https://www.econbiz.de/10011865541
Saved in:
11
How will the new lease accounting standard affect the relevance of lease asset accounting?
Graham, Roger C.
;
Lin, K. C.
- In:
Advances in accounting : a research annual
42
(
2018
),
pp. 83-95
Persistent link: https://www.econbiz.de/10011933407
Saved in:
12
Moving toward a principle-based approach to U.S. accounting standard setting : a demand for procedural justice and accounting reform
Bailey, Wendy J.
;
Sawers, Kimberly M.
- In:
Advances in accounting : a research annual
43
(
2018
),
pp. 1-13
Persistent link: https://www.econbiz.de/10011976261
Saved in:
13
The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism
Bandyopadhyay, Sati P.
;
Chen, Changling
;
Wolfe, Mindy
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 1-14
Persistent link: https://www.econbiz.de/10011811253
Saved in:
14
Are fair value options created equal? : a study of SFAS 159 and earnings volatility
Couch, Robert B.
;
Thibodeau, Nicole
;
Wu, Wei
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 15-29
Persistent link: https://www.econbiz.de/10011811255
Saved in:
15
Fair value measurement and accounting restatements
Lin, Yi-Hung
;
Lin, Steve
;
Fornaro, James M.
;
Huang, …
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 30-45
Persistent link: https://www.econbiz.de/10011811257
Saved in:
16
Difficulties converging US GAAP and IFRS through joint projects : the case of business combinations
Hughes, Susan B.
;
Larson, Robert K.
;
Sander, James F.
; …
- In:
Advances in accounting : a research annual
39
(
2017
),
pp. 1-20
Persistent link: https://www.econbiz.de/10011811280
Saved in:
17
Auditors and net transfers of Level 3 fair-valued financial instruments
Kohlbeck, Mark
;
Smith, Thomas
;
Valencia, Adrian
- In:
Advances in accounting : a research annual
36
(
2017
),
pp. 27-39
Persistent link: https://www.econbiz.de/10011713504
Saved in:
18
Fair value accounting and corporate debt structure
Wang, Haiping
;
Zhang, Jing
- In:
Advances in accounting : a research annual
37
(
2017
),
pp. 46-57
Persistent link: https://www.econbiz.de/10011846656
Saved in:
19
Fair value accounting and analyst forecast accuracy
Ayres, Douglas
;
Huang, Xuerong
;
Myring, Mark
- In:
Advances in accounting : a research annual
37
(
2017
),
pp. 58-70
Persistent link: https://www.econbiz.de/10011846659
Saved in:
20
Culture's consequence : the relationship between income-increasing earnings management and IAS/IFRS adoption across cultures
Ugrin, Joseph C.
;
Mason, Terry W.
;
Emley, Anna
- In:
Advances in accounting : a research annual
37
(
2017
),
pp. 140-151
Persistent link: https://www.econbiz.de/10011846679
Saved in:
21
Are financial professionals ready for IFRS? : an exploratory study
Bierstaker, James L.
;
Kopp, Lori S.
;
Lombardi, Danielle R.
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 1-7
Persistent link: https://www.econbiz.de/10011713492
Saved in:
22
Disclosure indexes and compliance with mandatory disclosure : the case of intangible assets in the Italian market
Devalle, Alain
;
Rizzato, Fabio
;
Busso, Donatella
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 8-25
Persistent link: https://www.econbiz.de/10011713493
Saved in:
23
Changes in the value relevance of research and development expenses after IFRS adoption
Gong, James Jianxing
;
Wang, Sophia I-Ling
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 49-61
Persistent link: https://www.econbiz.de/10011713496
Saved in:
24
Theory and practice of the proposed conceptual framework : evidence from the field
Yong, Kevin Ow
;
Lim, Chu Yeong
;
Tan, Pearl
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 62-74
Persistent link: https://www.econbiz.de/10011713497
Saved in:
25
Managerial ability and goodwill impairment
Sun, Li
- In:
Advances in accounting : a research annual
32
(
2016
),
pp. 42-51
Persistent link: https://www.econbiz.de/10011508470
Saved in:
26
Empirical findings from the reconciliation in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia
Sugiyama, Sachiko
;
Islam, Jesmin
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 143-158
Persistent link: https://www.econbiz.de/10011720121
Saved in:
27
Advances in international accounting : a retrospective commentary
Larson, Robert K.
;
Sale, J. Timothy
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 216-220
Persistent link: https://www.econbiz.de/10011720133
Saved in:
28
Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)
Perera, Dinuja
;
Chand, Parmod
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 165-178
Persistent link: https://www.econbiz.de/10011344272
Saved in:
29
The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country
Nurunnabi, Mohammad
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 136-149
Persistent link: https://www.econbiz.de/10011344276
Saved in:
30
Insight into the variables used to manage the goodwill impairment test under IAS 36
Avallone, Francesco
;
Quagli, Alberto
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 107-114
Persistent link: https://www.econbiz.de/10011381065
Saved in:
31
Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? : evidence from the UK
Lueg, Rainer
;
Punda, Pawel
;
Burkert, Michael
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 241-250
Persistent link: https://www.econbiz.de/10010378702
Saved in:
32
The adoption of International Financial Reporting Standards in a non-colonized developing country : the case of Nepal
Poudel, Ghanshyam
;
Hellmann, Andreas
;
Perera, Hector
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 209-216
Persistent link: https://www.econbiz.de/10010378710
Saved in:
33
National influence on the application of IFRS : interpretations and accounting estimates by German and British accountants
Wehrfritz, Martin
;
Haller, Axel
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 196-208
Persistent link: https://www.econbiz.de/10010378711
Saved in:
34
IFRS implementation in the European Union and the survival of accounting families
Forst, Arno
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 187-195
Persistent link: https://www.econbiz.de/10010378713
Saved in:
35
Value relevance of accounting information : evidence from an emerging market
Elshandidy, Tamer
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 176-186
Persistent link: https://www.econbiz.de/10010378715
Saved in:
36
Does the adoption of IFRS affect corporate social disclosure in annual reports?
Laan Smith, Joyce van der
;
Gouldman, Andrea L.
; …
- In:
Advances in accounting : a research annual
30
(
2014
)
2
,
pp. 402-412
Persistent link: https://www.econbiz.de/10010474277
Saved in:
37
Voluntary diclosure of financial information by French firms : does the indtroduction of IFRS matter?
La Bruslerie, Hubert de
;
Gabteni, Heger
- In:
Advances in accounting : a research annual
30
(
2014
)
2
,
pp. 367-380
Persistent link: https://www.econbiz.de/10010474282
Saved in:
38
Do analysts follow emerging economy firms with higher intangible assets? : empirical evidence from Egypt
Elbannan, Mohamed A.
- In:
Advances in accounting : a research annual
29
(
2013
)
1
,
pp. 50-59
Persistent link: https://www.econbiz.de/10009768983
Saved in:
39
A content analysis of the comment letters to the FASB and IASB : accounting for contingencies
Holder, Anthony D.
;
Karim, Khondkar E.
;
Lin, Karen Jingrong
- In:
Advances in accounting : a research annual
29
(
2013
)
1
,
pp. 134-153
Persistent link: https://www.econbiz.de/10009769664
Saved in:
40
Continental European accounting model and accounting modernization in Germany
Hellmann, Andreas
;
Perera, Hector
;
Patel, Chris
- In:
Advances in accounting : a research annual
29
(
2013
)
1
,
pp. 124-133
Persistent link: https://www.econbiz.de/10009769667
Saved in:
41
The impact of IFRS on accounting quality : evidence from Greece
Dimitropoulos, Panagiotis E.
;
Asteriou, Dimitrios
; …
- In:
Advances in accounting : a research annual
29
(
2013
)
1
,
pp. 106-123
Persistent link: https://www.econbiz.de/10009769683
Saved in:
42
The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP : evidence from China, Hong Kong, Japan, Korea and Singapore
Eng, Li Li
;
Sun, Li
;
Thanyaluk Vichitsarawong
- In:
Advances in accounting : a research annual
29
(
2013
)
2
,
pp. 278-285
Persistent link: https://www.econbiz.de/10010229276
Saved in:
43
Overpaid acquisitions and goodwill impairment losses : evidence from the US
Olante, Maria Elena
- In:
Advances in accounting : a research annual
29
(
2013
)
2
,
pp. 243-254
Persistent link: https://www.econbiz.de/10010229319
Saved in:
44
Economic consequences of mandatory GAAP changes : the case of SFAS No. 158
Fried, Abraham N.
;
Davis-Friday, Paqita Y.
- In:
Advances in accounting : a research annual
29
(
2013
)
2
,
pp. 186-194
Persistent link: https://www.econbiz.de/10010229361
Saved in:
45
Corporate governance, earnings management, and IFRS : empirical evidence from Chinese domestically listed companies
Wang, Ying
;
Campbell, Michael
- In:
Advances in accounting : a research annual
28
(
2012
)
1
,
pp. 189-192
Persistent link: https://www.econbiz.de/10009571698
Saved in:
46
Improving earnings quality : the effect of reporting incentives and accounting standards
Watrin, Christoph
;
Ullmann, Robert
- In:
Advances in accounting : a research annual
28
(
2012
)
1
,
pp. 179-188
Persistent link: https://www.econbiz.de/10009571708
Saved in:
47
How is the IFRS for SME accepted in the European context? : an analysis of the homogeneity among European countries, users and preparers in the European commision questionnaire
Quagli, Alberto
;
Paoloni, Paola
- In:
Advances in accounting : a research annual
28
(
2012
)
1
,
pp. 147-156
Persistent link: https://www.econbiz.de/10009571718
Saved in:
48
Government quality, auditor choice and adoption of IFRS : a cross country analysis
Houqe, Muhammad Nurul
;
Monem, Raza M.
;
Van Zijl, Tony
- In:
Advances in accounting : a research annual
28
(
2012
)
2
,
pp. 307-316
Persistent link: https://www.econbiz.de/10009715412
Saved in:
49
IFRS and US GAAP : assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets
Shelton, Sandra Waller
;
Owens-Jackson, Lisa A.
; …
- In:
Advances in accounting : a research annual
27
(
2011
)
1
,
pp. 187-192
Persistent link: https://www.econbiz.de/10009268617
Saved in:
50
Goodwill write-off and financial market behaviour: an analysis of possible relationships
Liberatore, Giovanni
;
Mazzi, Francesco
- In:
Advances in accounting : a research annual
26
(
2010
)
2
,
pp. 333-339
Persistent link: https://www.econbiz.de/10008757389
Saved in:
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