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Advances in accounting : a research annual
Jahrbuch für Controlling und Rechnungswesen
Journal of international accounting auditing & taxation
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
389
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36
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IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien
32
International journal of economics and finance
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Journal of applied accounting research
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ECONIS (ZBW)
180
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1
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
2
Accounting for transition : a literature review
Golubeva, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-30
Persistent link: https://www.econbiz.de/10014327050
Saved in:
3
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
4
Accounting classification in the era of international financial reporting standards : the case of Africa
Elad, Charles M.
;
Shah, Neeta
;
Agyeman, Charles
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014326400
Saved in:
5
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
6
Accounting research in former Soviet bloc countries : past trends and current and future developments
Krivogorsky, Victoria
;
Mintchik, Natalia
;
Alon, Anna
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-10
Persistent link: https://www.econbiz.de/10014301972
Saved in:
7
The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies
Cereola, Sandra Janet
;
Dynowska, Joanna
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013366824
Saved in:
8
The information content of earnings for UK firms disclosing under UK GAAP and IFRS
Olibe, Kingsley O.
;
Strawser, Robert H.
;
Strawser, …
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013210011
Saved in:
9
Does IFRS experience improve analyst performance?
Bar-Niv, Ran
;
Myring, Mark
;
Westfall, Tiffany
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210012
Saved in:
10
How do International Financial Reporting Standards affect information asymmetry? : the importance of the earnings quality channel
Benkraiem, Ramzi
;
Bensaad, Itidel
;
Lakhal, Faten
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013210013
Saved in:
11
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
12
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:
13
Spanish economist-accountants' perceptions of changes in regulation due to IFRS adoption
Ortiz-Martínez, Esther
;
Marín-Hernández, Salvador
; …
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013535855
Saved in:
14
How did IFRS 15 affect the revenue recognition practices and financial statements of firms? : evidence from Australia and New Zealand
Kabir, Humayun
;
Su, Li
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-27
Persistent link: https://www.econbiz.de/10013535857
Saved in:
15
The impact of mandatory adoption of IFRS in Saudi Arabia
Nurunnabi, Mohammad
;
Donker, Han
;
Jermakowicz, Eva K.
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013535860
Saved in:
16
Recognition of provisional goodwill : real need or communication strategy?
Roncagliolo, Elisa
;
Avallone, Francesco
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013535862
Saved in:
17
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios
;
Gounopoulos, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
Saved in:
18
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:
19
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:
20
A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS
Karampinis, Nikolaos I.
- In:
Journal of international accounting auditing & taxation
42
(
2021
),
pp. 1-23
Persistent link: https://www.econbiz.de/10012506839
Saved in:
21
Earnings quality and analysts' information environment : evidence from the EU market
Eliwa, Yasser
;
Haslam, Jim
;
Abraham, Santhosh
- In:
Journal of international accounting auditing & taxation
42
(
2021
),
pp. 1-26
Persistent link: https://www.econbiz.de/10012506845
Saved in:
22
Exploring the relationship between valuation and stewardship uses of accounting information : empirical evidence from German listed firms
Aust, Viktoria
;
Pelger, Christoph
;
Drefahl, Christian
- In:
Journal of international accounting auditing & taxation
42
(
2021
),
pp. 1-16
Persistent link: https://www.econbiz.de/10012506850
Saved in:
23
The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors
Elkins, Hamilton
;
Entwistle, Gary
;
Schmidt, Regan N.
- In:
Journal of international accounting auditing & taxation
42
(
2021
),
pp. 1-21
Persistent link: https://www.econbiz.de/10012506854
Saved in:
24
Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil
Silva, Ana Paula
;
Fontes, Alexandra
;
Martins, Adelaide
- In:
Journal of international accounting auditing & taxation
44
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012820286
Saved in:
25
Country-specific drivers of the value relevance of goodwill impairment losses
Alshehabi, Ahmad
;
Georgiou, George
;
Ala, Alessandro S.
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-22
Persistent link: https://www.econbiz.de/10012592096
Saved in:
26
The usefulness of non-IFRS segment data
Göttsche, Max
;
Küster, Stephan
;
Steindl, Tobias
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-21
Persistent link: https://www.econbiz.de/10012592097
Saved in:
27
Accounting constructs and economic consequences of IFRS adoption in India
Meshram, Vedprakash
;
Arora, Jagriti
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013279679
Saved in:
28
IFRS convergence and accounting quality : India a case study
Adhikari, Ajay
;
Bansal, Manish
;
Kumar, Ashish
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
Saved in:
29
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:
30
Do the IFRS promote corporate social responsibility reporting? : evidence from IFRS convergence in India
Weerathunga, Prageeth Roshan
;
Chen, Xiaofang
; …
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-19
Persistent link: https://www.econbiz.de/10012421946
Saved in:
31
Compliance with IFRS mandatory disclosure requirements : a structured literature review
Tsalavoutas, Ioannis
;
Tsoligkas, Fanis
;
Evans, Lisa
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-32
Persistent link: https://www.econbiz.de/10012421948
Saved in:
32
Lobbying during IASB and FASB convergence due processes : evidence from the IFRS 16 project on leases
Rey, Andrea
;
Maglio, Roberto
;
Rapone, Valerio
- In:
Journal of international accounting auditing & taxation
41
(
2020
),
pp. 1-23
Persistent link: https://www.econbiz.de/10012488595
Saved in:
33
Analysts' evaluations of acquisitions : Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes
Andersson, Patric
;
Hellman, Niclas
- In:
Journal of international accounting auditing & taxation
41
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012488616
Saved in:
34
Did mandatory IFRS adoption affect the cost of capital in Latin American countries?
Moura, André Aroldo Freitas de
;
Altuwaijri, Aljaohra
; …
- In:
Journal of international accounting auditing & taxation
38
(
2020
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012299717
Saved in:
35
Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? : evidence from France and Italy
Gavana, Giovanna
;
Gottardo, Pietro
;
Moisello, Anna Maria
- In:
Journal of international accounting auditing & taxation
38
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012299721
Saved in:
36
Diffusion theory, national corruption and IFRS adoption around the world
El-Helaly, Moataz
;
Ntim, Collins G.
;
Al-Gazzar, Manar
- In:
Journal of international accounting auditing & taxation
38
(
2020
),
pp. 1-22
Persistent link: https://www.econbiz.de/10012299724
Saved in:
37
IFRS and accounting quality : additional evidence from Korea
Key, Kimberly G.
;
Kim, Jeong Youn
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012299725
Saved in:
38
The market reaction to analyst stock recommendation and earnings forecast consistency : international evidence
Bar-Niv, Ran
;
Chen, Min
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012299730
Saved in:
39
Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Adwan, Sami
;
Alhaj-Ismail, Alaa
;
Girardone, Claudia
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
Saved in:
40
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:
41
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:
42
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:
43
Commentary: where is international accounting research going? : issues needing further investigation
Gordon, Elizabeth A.
;
Gotti, Giorgio
;
Ho, Joanna H.
; …
- In:
Journal of international accounting auditing & taxation
37
(
2019
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012146095
Saved in:
44
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:
45
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:
46
Does other comprehensive income matter in credit-oriented systems? : analyzing the Italian context
Veltri, Stefania
;
Ferraro, Olga
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 18-31
Persistent link: https://www.econbiz.de/10011858749
Saved in:
47
The pathway of transition to International Financial Reporting Standards (IFRS) in developing countries : evidence from Indonesia
Maradona, Agus Fredy
;
Chand, Parmod
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 57-68
Persistent link: https://www.econbiz.de/10011858775
Saved in:
48
A review and analysis of Advances in International Accounting research
Kenny, Sara York
;
Larson, Robert K.
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 117-126
Persistent link: https://www.econbiz.de/10011858795
Saved in:
49
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:
50
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
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