//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Critical perspectives on accounting : an international journal for social and organizational accountability"
~isPartOf:"Journal of applied accounting research"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Internationale Rechnungslegungsstandards"
Narrow search
Delete all filters
| 3 applied filters
Year of publication
From:
To:
Subject
All
IFRS
127
Accounting
35
Rechnungswesen
35
Accounting standards
25
Bilanzierungsgrundsätze
25
Accounting policy
19
Bilanzpolitik
18
Fair value accounting
18
Fair-Value-Bilanzierung
18
EU countries
15
EU-Staaten
15
USA
12
United States
12
Accounting law
10
Bilanzrecht
10
Deutschland
10
Germany
10
Welt
10
World
10
Corporate disclosure
8
Financial audit
8
Financial statement
8
Geschäftswert
8
Goodwill
8
Jahresabschluss
8
Standardisierung
8
Standardization
8
Unternehmenspublizität
8
Wirtschaftsprüfung
8
Großbritannien
7
United Kingdom
7
Value relevance
7
Berichtswesen
6
Corporate Governance
6
Corporate governance
6
Critical
6
Reporting
6
Accounting valuation
5
Asymmetric information
5
Asymmetrische Information
5
more ...
less ...
Online availability
All
Undetermined
50
Free
2
Type of publication
All
Article
126
Book / Working Paper
1
Type of publication (narrower categories)
All
Article in journal
127
Aufsatz in Zeitschrift
127
Collection of articles of several authors
1
Sammelwerk
1
Language
All
English
127
Author
All
Chand, Parmod
4
Patel, Chris
4
Young, Joni J.
4
Hellmann, Andreas
3
Larson, Robert K.
3
Perera, Hector
3
Power, David M.
3
Sun, Li
3
Chen, Changling
2
Durocher, Sylvain
2
Fox, Alison
2
Georgiou, Omiros
2
Haller, Axel
2
Helliar, Christine V.
2
Kohlbeck, Mark
2
Laínez Gadea, José Antonio
2
Lin, Steve
2
Olante, Maria Elena
2
Quagli, Alberto
2
Richard, Jacques
2
Smith, L. Murphy
2
Tsalavoutas, Ioannis
2
Veneziani, Monica
2
Zhang, Jing
2
Ab Klish, Abdulbaset
1
Aburous, Dina
1
Agarwal, Sanjay
1
Al-Ajmi, Jasim
1
Alali, Fatima
1
Albu, Cătălin Nicolae
1
Albu, Nadia
1
Alp, Ali
1
Amenkhienan, Felix E.
1
Anagnostopoulou, Seraina C.
1
Andrew, Jane
1
Ariff, Akmalia M.
1
Ashcroft, Paul
1
Asteriou, Dimitrios
1
Avallone, Francesco
1
Ayayi, Ayi Gavriel
1
more ...
less ...
Published in...
All
Advances in accounting : a research annual
Critical perspectives on accounting : an international journal for social and organizational accountability
Journal of applied accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
IRZ : Zeitschrift für internationale Rechnungslegung
231
WPg : Kompetenz schafft Vertrauen
152
Der Betrieb
124
Betriebs-Berater : BB
105
The international journal of accounting : TIJA
100
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
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
Journal of international accounting research
67
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
38
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
more ...
less ...
Source
All
ECONIS (ZBW)
127
Showing
1
-
50
of
127
Sort
Relevance
Date (newest first)
Date (oldest first)
1
Using accounting theory to develop a theoretical model for credit card rewards programme transactions
Brink, Sophia
;
Steenkamp, Gretha
- In:
Journal of applied accounting research
25
(
2024
)
2
,
pp. 264-278
Persistent link: https://www.econbiz.de/10014506037
Saved in:
2
AI-powered information and Big Data : current regulations and ways forward in IFRS reporting
Leitner-Hanetseder, Susanne
;
Lehner, Othmar M.
- In:
Journal of applied accounting research
24
(
2023
)
2
,
pp. 282-298
Persistent link: https://www.econbiz.de/10014234297
Saved in:
3
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:
4
Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy : international evidence
Wan Adibah Wan Ismail
;
Khairul Anuar Kamarudin
;
Ariff, …
- In:
Journal of applied accounting research
24
(
2023
)
2
,
pp. 380-402
Persistent link: https://www.econbiz.de/10014234405
Saved in:
5
Earnings management and corporate efficiency pre- and post-IFRS : evidence from Taiwanese listed electronics corporations
Wang, Wei-Kang
;
Lu, Wen-Min
;
Ting, Irene Wei Kiong
; …
- In:
Journal of applied accounting research
24
(
2023
)
3
,
pp. 523-543
Persistent link: https://www.econbiz.de/10014295026
Saved in:
6
Asymmetric financial reporting quality and firm size : conditional evidence from an emerging market
Saji, T. G.
- In:
Journal of applied accounting research
23
(
2022
)
5
,
pp. 977-1004
Persistent link: https://www.econbiz.de/10013454927
Saved in:
7
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:
8
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:
9
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
Saved in:
10
IFRS adoption and financial reporting quality in the MENA region
Ab Klish, Abdulbaset
;
Shubita, Moade Fawzi
;
Wu, JunJie
- In:
Journal of applied accounting research
23
(
2022
)
3
,
pp. 570-603
Persistent link: https://www.econbiz.de/10013369684
Saved in:
11
Impact of corporate life cycle on misclassification practices : evidence from IFRS adoption in India
Bansal, Manish
- In:
Journal of applied accounting research
23
(
2022
)
3
,
pp. 628-649
Persistent link: https://www.econbiz.de/10013369687
Saved in:
12
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:
13
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:
14
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:
15
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
Saved in:
16
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:
17
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:
18
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:
19
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:
20
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:
21
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:
22
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:
23
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:
24
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:
25
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:
26
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:
27
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:
28
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:
29
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:
30
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:
31
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:
32
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:
33
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:
34
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:
35
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:
36
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:
37
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:
38
Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure
Juhmani, Omar
- In:
Journal of applied accounting research
18
(
2017
)
1
,
pp. 22-41
Persistent link: https://www.econbiz.de/10011595062
Saved in:
39
The extent of compliance with FRS 101 standard : Malaysian evidence
Azhar Abdul Rahman
;
Mohd Diah Hamdan
- In:
Journal of applied accounting research
18
(
2017
)
1
,
pp. 87-115
Persistent link: https://www.econbiz.de/10011595080
Saved in:
40
Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks
Sellami, Yosra Mnif
;
Tahari, Marwa
- In:
Journal of applied accounting research
18
(
2017
)
1
,
pp. 137-159
Persistent link: https://www.econbiz.de/10011595095
Saved in:
41
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:
42
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:
43
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:
44
Accrual-based and real earnings management before and after IFRS adoption : the case of Greece
Ferentinou, Aikaterini C.
;
Anagnostopoulou, Seraina C.
- In:
Journal of applied accounting research
17
(
2016
)
1
,
pp. 2-23
Persistent link: https://www.econbiz.de/10011459588
Saved in:
45
Using international standards as a complement to overcome the unachieved nature of local GAAPs : the case of a developing country
Klibi, Mohamed Faker
- In:
Journal of applied accounting research
17
(
2016
)
3
,
pp. 356-376
Persistent link: https://www.econbiz.de/10011618802
Saved in:
46
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:
47
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:
48
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:
49
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:
50
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:
1
2
3
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->