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isPartOf:"Asia-Pacific journal of accounting & economics : APJAE"
~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~isPartOf:"European accounting review"
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Asia-Pacific journal of accounting & economics : APJAE
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
European accounting review
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
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Der Betrieb
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Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
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Review of accounting studies
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
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Advances in accounting : a research annual
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
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20
SpringerLink / Bücher
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18
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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IRZ : Zeitschrift für internationale Rechnungslegung
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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Critical perspectives on accounting : an international journal for social and organizational accountability
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
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International business and economics research journal
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1
Determinants and consequences of a voluntary turn away from IFRS to local GAAP : evidence from Switzerland
Fiechter, Peter
;
Halberkann, Jerome
;
Meyer, Conrad
- In:
European accounting review
27
(
2018
)
5
,
pp. 955-989
Persistent link: https://www.econbiz.de/10011977320
Saved in:
2
From compromise to concept? : a review of "other comprehensive income"
Detzen, Dominic
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
7
,
pp. 760-783
Persistent link: https://www.econbiz.de/10011601139
Saved in:
3
Why more forward-looking accounting standards can reduce financial reporting quality
Ewert, Ralf
;
Wagenhofer, Alfred
- In:
European accounting review
25
(
2016
)
3
,
pp. 487-513
Persistent link: https://www.econbiz.de/10011598104
Saved in:
4
The role of accounting in the twenty-first century firm
Zimmerman, Jerold L.
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
4
,
pp. 485-509
Persistent link: https://www.econbiz.de/10011412659
Saved in:
5
Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting
Brouwer, Arjan
;
Hoogendoorn, Martin N.
;
Naarding, Ewout
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 547-571
Persistent link: https://www.econbiz.de/10011412707
Saved in:
6
The implications of research on accounting conservatism for accounting standard setting
Mora, Araceli
;
Walker, Martin
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 620-650
Persistent link: https://www.econbiz.de/10011415011
Saved in:
7
The information content of stock prices, legal environments, and accounting standards : international evidence
Wang, Wenjie
;
Yu, Wayne W.
- In:
European accounting review
24
(
2015
)
3
,
pp. 471-493
Persistent link: https://www.econbiz.de/10011409748
Saved in:
8
The role of institutional and economic factors in the strategic use of non-gaap disclosures to beat earnings benchmarks
Isidro, Helena
;
Marques, Ana
- In:
European accounting review
24
(
2015
)
1
,
pp. 95-128
Persistent link: https://www.econbiz.de/10011302901
Saved in:
9
Incentives or standards : what determines accounting quality changes around ifrs adoption?
Christensen, Hans B.
;
Lee, Edward
;
Walker, Martin
; …
- In:
European accounting review
24
(
2015
)
1
,
pp. 31-61
Persistent link: https://www.econbiz.de/10011302903
Saved in:
10
Value relevance of accounting information for intangible-intensive industries and the impact of scale : the US evidence
Ciftci, Mustafa
;
Darrough, Masako N.
;
Mashruwala, Raj
- In:
European accounting review
23
(
2014
)
2
,
pp. 199-226
Persistent link: https://www.econbiz.de/10011505822
Saved in:
11
Accounting as a technology of government in the Portuguese empire : the development, application and enforcement of accounting rules during the Pombaline Era (1761 - 1777)
Gomes, Delfina
;
Carnegie, Garry D.
;
Rodrigues, Lúcia Lima
- In:
European accounting review
23
(
2014
)
1
,
pp. 87-115
Persistent link: https://www.econbiz.de/10010382171
Saved in:
12
The drivers, consequences and policy implications of non-GAAP earnings reporting
Young, Steven
- In:
Accounting and business research : a research quarterly …
44
(
2014
)
4
,
pp. 444-465
Persistent link: https://www.econbiz.de/10010385787
Saved in:
13
The role of financial reporting in debt contracting and it stewardship
Shivakuma, Lakshmanan
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
4
,
pp. 362-383
Persistent link: https://www.econbiz.de/10009788851
Saved in:
14
The stewardship role of analyst forecasts, and discretionary versus non-discretionary accruals
Christensen, Peter Ove
;
Frimor, Hans
;
Şabac, Florin
- In:
European accounting review
22
(
2013
)
2
,
pp. 257-296
Persistent link: https://www.econbiz.de/10009759181
Saved in:
15
Asset revaluations : motives and choice of items to revalue
Choi, Tae Hee
;
Pae, Jinhan
;
Park, Sunghwa
;
Song, Younghyo
- In:
Asia-Pacific journal of accounting & economics : APJAE
20
(
2013
)
2
,
pp. 144-171
Persistent link: https://www.econbiz.de/10009759892
Saved in:
16
A test of the market's pricing of nontransitory dirty surplus flows
Hsu, Audrey Wen-hsin
;
Lin, Steve
- In:
Asia-Pacific journal of accounting & economics : APJAE
20
(
2013
)
2
,
pp. 118-143
Persistent link: https://www.econbiz.de/10009759893
Saved in:
17
Discussion of "Business-model (intent)-based accounting" by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012)
Brougham, Alex
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 345-347
Persistent link: https://www.econbiz.de/10009573144
Saved in:
18
Business-model (intent)-based accounting
Leisenring, James
;
Linsmeier, Thomas
;
Schipper, Katherine
; …
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 329-344
Persistent link: https://www.econbiz.de/10009573145
Saved in:
19
Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
Gurun, Umit G.
;
Lerman, Alina
;
Ronen, Joshua
; …
- In:
Asia-Pacific journal of accounting & economics : APJAE
19
(
2012
)
1
,
pp. 56-60
Persistent link: https://www.econbiz.de/10009562122
Saved in:
20
Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
Gurun, Umit G.
;
Lerman, Alina
;
Ronen, Joshua
- In:
Asia-Pacific journal of accounting & economics : APJAE
19
(
2012
)
1
,
pp. 30-55
Persistent link: https://www.econbiz.de/10009562125
Saved in:
21
Decline in financial reporting for joint ventures? : Canadian evidence on removal of financial reporting choice
Richardson, A. William
;
Roubi, Raafat R.
;
Soonawalla, Kazbi
- In:
European accounting review
21
(
2012
)
2
,
pp. 373-393
Persistent link: https://www.econbiz.de/10009568082
Saved in:
22
Value-driving activities in Euro-zone banks
Isidro, Helena
;
Grilo, David
- In:
European accounting review
21
(
2012
)
2
,
pp. 297-341
Persistent link: https://www.econbiz.de/10009568084
Saved in:
23
Enforcement of accounting standards in Europe : capital-market-based evidence for the two-tier mechanism in Germany
Hitz, Jörg-Markus
;
Ernstberger, Jürgen
;
Stich, Michael
- In:
European accounting review
21
(
2012
)
2
,
pp. 253-281
Persistent link: https://www.econbiz.de/10009568086
Saved in:
24
Economic consequences of accounting enforcement reforms : the case of Germany
Ernstberger, Jürgen
;
Stich, Michael
;
Vogler, Oliver
- In:
European accounting review
21
(
2012
)
2
,
pp. 217-251
Persistent link: https://www.econbiz.de/10009568088
Saved in:
25
Symposium on enforcement of accounting standards
In:
European accounting review
21
(
2012
)
2
,
pp. 217-296
Persistent link: https://www.econbiz.de/10009568090
Saved in:
26
Formal participation in the IASB's due process of standard setting : a multi-issue/multi-period analysis
Jorissen, Ann
;
Lybaert, Nadine
;
Orens, Raf
;
Van der Tas, Leo
- In:
European accounting review
21
(
2012
)
4
,
pp. 693-729
Persistent link: https://www.econbiz.de/10009682730
Saved in:
27
Lobbying on accounting standards : evidence from IFRS 2 on share-based payments
Giner, Begoña
;
Arce, Miguel
- In:
European accounting review
21
(
2012
)
4
,
pp. 655-691
Persistent link: https://www.econbiz.de/10009682732
Saved in:
28
Information content of other comprehensive income and net income : evidence for Japanese firms
Kubota, Keiichi
;
Suda, Kazuyuki
;
Takehara, Hitoshi
- In:
Asia-Pacific journal of accounting & economics : APJAE
18
(
2011
)
2
,
pp. 145-168
Persistent link: https://www.econbiz.de/10009508171
Saved in:
29
Discussion: International financial reporting standards : what are the benefits?
Hütten, Christoph
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
3
,
pp. 287-289
Persistent link: https://www.econbiz.de/10009260905
Saved in:
30
The impact of regulatory enforcement and audit upon IFRS compliance : evidence from China
Chen, Jean Jinghan
;
Zhang, Haitao
- In:
European accounting review
19
(
2010
)
4
,
pp. 665-692
Persistent link: https://www.econbiz.de/10008759243
Saved in:
31
Finding a new corporate tax base after the abolishment on the one-book system in EU member states
Schanz, Deborah
;
Schanz, Sebastian
- In:
European accounting review
19
(
2010
)
2
,
pp. 311-341
Persistent link: https://www.econbiz.de/10003989291
Saved in:
32
The pros and cons of regulating corporate reporting : a critical review of the arguments
Bushman, Robert M.
;
Landsman, Wayne R.
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 259-273
Persistent link: https://www.econbiz.de/10003992974
Saved in:
33
Discussion of "The pros and cons of regulating corporate reporting: a critical review of the arguments"
Lindsell, David
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 275-277
Persistent link: https://www.econbiz.de/10003992978
Saved in:
34
Have "European" and US GAAP measures of income and equity converged under IFRS? : evidence from European companies listed in the US
Gray, Sidney J.
;
Linthicum, Cheryl L.
;
Street, Donna L.
- In:
Accounting and business research : a research quarterly …
39
(
2009
)
5
,
pp. 431-447
Persistent link: https://www.econbiz.de/10003916602
Saved in:
35
What financial and non-financial information on intangibles is value-relevant? : a review of the evidence
Wyatt, Anne
- In:
Accounting and business research : a research quarterly …
38
(
2008
)
3
,
pp. 217-256
Persistent link: https://www.econbiz.de/10003745554
Saved in:
36
Discussion of "What financial and non-financial information on intangibles is value-relevant? : a review of the evidence"
Wrigley, Jed
- In:
Accounting and business research : a research quarterly …
38
(
2008
)
3
,
pp. 257-260
Persistent link: https://www.econbiz.de/10003746133
Saved in:
37
Investment opportunity set influence on goodwill amortisation
Bradbury, Michael E.
;
Godfrey, Jayne M.
;
Koh, Ping-sheng
- In:
Asia-Pacific journal of accounting & economics : APJAE
10
(
2003
)
1
,
pp. 57-79
Persistent link: https://www.econbiz.de/10003326105
Saved in:
38
On the value of deferred taxes
Dotan, Amihud
- In:
Asia-Pacific journal of accounting & economics : APJAE
10
(
2003
)
2
,
pp. 173-186
Persistent link: https://www.econbiz.de/10003326144
Saved in:
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