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isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Critical perspectives on accounting : an international journal for social and organizational accountability"
~isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
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Advances in accounting : a research annual
Critical perspectives on accounting : an international journal for social and organizational accountability
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
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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
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
Saved in:
3
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:
4
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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5
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:
6
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:
7
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
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8
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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9
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:
10
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
Saved in:
11
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
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12
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
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13
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:
14
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
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15
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
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16
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:
17
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:
18
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:
19
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:
20
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
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21
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:
22
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:
23
The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
57
(
2017
)
3
,
pp. 681-699
Persistent link: https://www.econbiz.de/10011798920
Saved in:
24
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
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25
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:
26
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:
27
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:
28
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:
29
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:
30
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:
31
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:
32
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:
33
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
Saved in:
34
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:
35
The volatility of comprehensive income and its association with market risk
Khan, Shahwali
;
Bradbury, Michael E.
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
3
,
pp. 727-748
Persistent link: https://www.econbiz.de/10011623076
Saved in:
36
Consequences of IFRS for capital markets, managers, auditors and standard-setters : an introduction
Cahan, Steven F.
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 5-8
Persistent link: https://www.econbiz.de/10011563622
Saved in:
37
Other comprehensive income : a review and directions for future research
Black, Dirk E.
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 9-45
Persistent link: https://www.econbiz.de/10011563634
Saved in:
38
IFRS non-GAAP earnings disclosures and fair value measurement
Malone, Lance
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
Saved in:
39
The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements : some experimental evidence
Hellman, Niclas
;
Andersson, Patric
;
Fröberg, Emelie
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 113-157
Persistent link: https://www.econbiz.de/10011563674
Saved in:
40
Longer term audit costs of IFRS and the differential impact of implied auditor cost structures
Higgins, Stephen
;
Lont, David
;
Scott, Tom
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 165-203
Persistent link: https://www.econbiz.de/10011563680
Saved in:
41
Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
Saved in:
42
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:
43
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:
44
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:
45
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:
46
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:
47
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:
48
Discussion of "IFRS non-GAAP earnings disclosures and fair value measurement"
Cheng, C. S. Agnes
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 99-112
Persistent link: https://www.econbiz.de/10011574180
Saved in:
49
Discussion of "the impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence"
Du, Fei
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 159-164
Persistent link: https://www.econbiz.de/10011574189
Saved in:
50
Discussion of "longer term audit costs of IFRS and the differential impact of implied auditor cost structures"
Fung, Simon Yu Kit
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 205-215
Persistent link: https://www.econbiz.de/10011574226
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