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Accounting in Europe
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1
On translating goodwill
Nobes, Christopher
- In:
Accounting in Europe
18
(
2021
)
3
,
pp. 407-418
Persistent link: https://www.econbiz.de/10012694128
Saved in:
2
Stakeholder conflict and standard-setting foundation oversight
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Journal of accounting and public policy
42
(
2023
)
6
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014461631
Saved in:
3
Disincentives to exchange customized local GAAP for IFRS
Akamah, Herita
;
Mason, Stephani
;
Shafron, Emily
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-23
Persistent link: https://www.econbiz.de/10013471526
Saved in:
4
The value relevance of fair value levels : time trends under IFRS and U.S. GAAP
Filip, Andrei
;
Hammami, Ahmad
;
Huang, Zhongwei
;
Jeny, Anne
- In:
Accounting in Europe
18
(
2021
)
2
,
pp. 196-217
Persistent link: https://www.econbiz.de/10012597183
Saved in:
5
The relative and incremental value relevance of goodwill before and after SFAS No. 142
Burger, Marcus
;
Wen, He
- In:
Journal of accounting and public policy
40
(
2021
)
6
,
pp. 1-21
Persistent link: https://www.econbiz.de/10013204806
Saved in:
6
Splitting accountability hairs : anomalies in the adaptation of IFRS for SMEs in the UK and Ireland
Arafat, Imam
;
Dunne, Theresa
;
Ahmed, Ahmed H.
- In:
Accounting in Europe
17
(
2020
)
2
,
pp. 183-203
Persistent link: https://www.econbiz.de/10012256413
Saved in:
7
International accounting standard setting and geopolitics
Camfferman, Kees
- In:
Accounting in Europe
17
(
2020
)
3
,
pp. 243-263
Persistent link: https://www.econbiz.de/10012384588
Saved in:
8
Legitimacy of private accounting standard setters : literature review and suggestions for future research
Sanada, Masatsugu
- In:
Accounting in Europe
17
(
2020
)
3
,
pp. 264-302
Persistent link: https://www.econbiz.de/10012384589
Saved in:
9
Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments
Khumawala, Saleha B.
;
Ranasinghe, Tharindra
;
Yan, Claire J.
- In:
Journal of accounting and public policy
39
(
2020
)
5
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012420924
Saved in:
10
Participation in the process of setting Public Sector Accounting Standards : the case of IPSASB
Kidwell, Linda A.
;
Lowensohn, Suzanne L.
- In:
Accounting in Europe
16
(
2019
)
2
,
pp. 177-194
Persistent link: https://www.econbiz.de/10012177175
Saved in:
11
Setting international public-sector accounting standards : does "public" matter? : the case of revenue from non-exchange transactions
Bisogno, Marco
;
Aggestam Pontoppidan, Caroline
;
Hodges, Ron
- In:
Accounting in Europe
16
(
2019
)
2
,
pp. 219-235
Persistent link: https://www.econbiz.de/10012177177
Saved in:
12
Has IFRS enhanced accounting uniformity?
Siciliano, Gianfranco
- In:
Accounting in Europe
16
(
2019
)
3
,
pp. 313-339
Persistent link: https://www.econbiz.de/10012177181
Saved in:
13
Reporting comprehensive income : the incoherencies of the IASB system and the possible contribution of Economia Aziendale
Alexander, David
;
Fiondella, Clelia
;
Maffei, Marco
; …
- In:
Accounting in Europe
16
(
2019
)
3
,
pp. 340-359
Persistent link: https://www.econbiz.de/10012177182
Saved in:
14
A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
Schmidt, Martin
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 134-147
Persistent link: https://www.econbiz.de/10011997686
Saved in:
15
Introducing more IFRS principles of disclosure : will the poor disclosers improve?
Hellman, Niclas
;
Carenys, Jordi
;
Moya Gutierrez, Soledad
- In:
Accounting in Europe
15
(
2018
)
2
,
pp. 242-321
Persistent link: https://www.econbiz.de/10011997749
Saved in:
16
Accounting for government grants : standard-setting and accounting choice
Stadler, Christian
;
Nobes, Christopher
- In:
Journal of accounting and public policy
37
(
2018
)
2
,
pp. 113-129
Persistent link: https://www.econbiz.de/10011872535
Saved in:
17
Product market effects of IFRS adoption
Downes, Jimmy F.
;
Flagmeier, Vanessa
;
Godsell, David
- In:
Journal of accounting and public policy
37
(
2018
)
5
,
pp. 376-401
Persistent link: https://www.econbiz.de/10011957623
Saved in:
18
Layering of IFRS and dual institutionality of accounting standards in Belarus
Alexander, David
;
Alon, Anna
- In:
Accounting in Europe
14
(
2017
)
3
,
pp. 261-278
Persistent link: https://www.econbiz.de/10011997796
Saved in:
19
Accounting quality in private firms during the transition towards international standards
Valentincic, Aljosa
;
Novak, Aleš
;
Kosi, Urska
- In:
Accounting in Europe
14
(
2017
)
3
,
pp. 358-387
Persistent link: https://www.econbiz.de/10011997833
Saved in:
20
The role and current status of IFRS in the completion of national accounting rules : evidence from Croatia
Šodan, Slavko
;
Barać, Željana Aljinović
- In:
Accounting in Europe
14
(
2017
)
1/2
,
pp. 40-48
Persistent link: https://www.econbiz.de/10011997865
Saved in:
21
The role and current status of IFRS in the completion of national accounting rules : evidence from Ireland
Kirwan, Collette E.
;
Pierce, Aileen
- In:
Accounting in Europe
14
(
2017
)
1/2
,
pp. 113-120
Persistent link: https://www.econbiz.de/10011997910
Saved in:
22
The role and current status of IFRS in the completion of national accounting rules : evidence from Malta
Micallef, Monique
- In:
Accounting in Europe
14
(
2017
)
1/2
,
pp. 131-136
Persistent link: https://www.econbiz.de/10011997916
Saved in:
23
The role and current status of IFRS in the completion of national accounting rules : evidence from the Netherlands
Brouwer, Arjan
;
Hoogendoorn, Martin N.
- In:
Accounting in Europe
14
(
2017
)
1/2
,
pp. 137-149
Persistent link: https://www.econbiz.de/10011997927
Saved in:
24
The role and current status of IFRS in the completion of national accounting rules : evidence from Spain
Mora, Araceli
- In:
Accounting in Europe
14
(
2017
)
1/2
,
pp. 199-206
Persistent link: https://www.econbiz.de/10011997954
Saved in:
25
Antitakeover legislation and accounting conservatism : new evidence
Cheng, Shijun
;
Duru, Augustine
;
Zhao, Yijiang
- In:
Journal of accounting and public policy
36
(
2017
)
2
,
pp. 119-140
Persistent link: https://www.econbiz.de/10011705720
Saved in:
26
The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.
;
Chung, Sung Gon
;
Yong, Kevin Ow
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
Saved in:
27
The Trueblood study group on the objectives of financial statements (1971-73) : a historical study
Zeff, Stephen A.
- In:
Journal of accounting and public policy
35
(
2016
)
2
,
pp. 134-161
Persistent link: https://www.econbiz.de/10011481686
Saved in:
28
Restructuring charges and takeover likelihood : evidence from the pre-and post-SFAS 146 eras
Adut, Davit
;
Holder, Anthony D.
;
Robin, Ashok J.
- In:
Journal of accounting and public policy
35
(
2016
)
2
,
pp. 192-207
Persistent link: https://www.econbiz.de/10011481690
Saved in:
29
Better financial reporting : meanings and means
Sunder, Shyam
- In:
Journal of accounting and public policy
35
(
2016
)
3
,
pp. 211-223
Persistent link: https://www.econbiz.de/10011502791
Saved in:
30
Price regulation and accounting choice
Pierk, Jochen
;
Weil, Matthias
- In:
Journal of accounting and public policy
35
(
2016
)
3
,
pp. 256-275
Persistent link: https://www.econbiz.de/10011502798
Saved in:
31
Internal control reporting and accounting standards : a cross-country comparison
Wilford, Amanda L.
- In:
Journal of accounting and public policy
35
(
2016
)
3
,
pp. 276-302
Persistent link: https://www.econbiz.de/10011502802
Saved in:
32
The HM "treasure's island" : the application of accruals-based accounting standards in the UK government
Biondi, Yuri
- In:
Accounting in Europe
13
(
2016
)
1
,
pp. 81-102
Persistent link: https://www.econbiz.de/10012154384
Saved in:
33
Expected-loss-based accounting for impairment of financial instruments : the FASB and IASB proposals 2009-2016
Hashim, Noor
;
Li, Weijia
;
O'Hanlon, John
- In:
Accounting in Europe
13
(
2016
)
2
,
pp. 229-267
Persistent link: https://www.econbiz.de/10012154544
Saved in:
34
The substantial convergence of Chinese accounting standards with IFRS and the managerial pay-for-accounting performance sensitivity of publicly listed Chinese firms
Ke, Bin
;
Li, Yubo
;
Yuan, Hongqi
- In:
Journal of accounting and public policy
35
(
2016
)
6
,
pp. 567-591
Persistent link: https://www.econbiz.de/10011668794
Saved in:
35
Fair value disclosures of level three assets and credit ratings
Ayres, Douglas R.
- In:
Journal of accounting and public policy
35
(
2016
)
6
,
pp. 635-653
Persistent link: https://www.econbiz.de/10011668804
Saved in:
36
How would the differences between IFRS and US GAAP affect US analyst performance?
Bar-Niv, Ran
;
Myring, Mark
- In:
Journal of accounting and public policy
34
(
2015
)
1
,
pp. 28-51
Persistent link: https://www.econbiz.de/10010501904
Saved in:
37
The Wheat Study on Establishment of Accounting Principles (1971–72) : a historical study
Zeff, Stephen A.
- In:
Journal of accounting and public policy
34
(
2015
)
2
,
pp. 146-174
Persistent link: https://www.econbiz.de/10011292241
Saved in:
38
Earnings changes associated with relaxing the reconciliation requirement in non-US firms' SEC filings
Hansen, Bowe
;
Pownall, Grace
;
Prakash, Rachna
; …
- In:
Journal of accounting and public policy
33
(
2014
)
5
,
pp. 424-448
Persistent link: https://www.econbiz.de/10010418079
Saved in:
39
An analysis of the implications of discontinued operations for continuing income
Curtis, Asher
;
McVay, Sarah
;
Wolfe, Mindy
- In:
Journal of accounting and public policy
33
(
2014
)
2
,
pp. 190-201
Persistent link: https://www.econbiz.de/10010356171
Saved in:
40
The valuation and reliability implications of FIN 46 for synthetic lease liability
Callahan, Carolyn M.
;
Smith, Rodney E.
;
Spencer, Angela …
- In:
Journal of accounting and public policy
32
(
2013
)
4
,
pp. 271-291
Persistent link: https://www.econbiz.de/10009762702
Saved in:
41
Hail, Procrustes! : harmonized accounting standards as a Procrustean bed
Stecher, Jack Douglas
;
Suijs, Jeroen
- In:
Journal of accounting and public policy
31
(
2012
)
4
,
pp. 341-355
Persistent link: https://www.econbiz.de/10009624423
Saved in:
42
Further evidence of earnings management and opportunistic behavior with principles-based accounting standards : the case of conditional asset retirement obligations
Fornaro, James M.
;
Huang, Hua-wei
- In:
Journal of accounting and public policy
31
(
2012
)
2
,
pp. 204-225
Persistent link: https://www.econbiz.de/10009545981
Saved in:
43
Does accounting quality change following a switch from US GAAP to IFRS? : evidence from Germany
Lin, Steve
;
Riccardi, William
;
Wang, Changjiang
- In:
Journal of accounting and public policy
31
(
2012
)
6
,
pp. 641-657
Persistent link: https://www.econbiz.de/10009696265
Saved in:
44
Environmental R&D and the uncertainty of future earnings
Johnston, Derek
- In:
Journal of accounting and public policy
31
(
2012
)
6
,
pp. 593-609
Persistent link: https://www.econbiz.de/10009696269
Saved in:
45
Public mandates, market monitoring, and nonprofit financial disclosures
Calabrese, Thad
- In:
Journal of accounting and public policy
30
(
2011
)
1
,
pp. 71-88
Persistent link: https://www.econbiz.de/10008858063
Saved in:
46
The choice between private and public capital markets : the importance of disclosure standards and auditor discipline to countries divesting state-owned enterprises
Guedhami, Omrane
;
Pittman, Jeffrey A.
- In:
Journal of accounting and public policy
30
(
2011
)
5
,
pp. 395-430
Persistent link: https://www.econbiz.de/10009376586
Saved in:
47
Strategic revelation of differences in segment earnings growth
Wang, Qian
;
Ettredge, Michael L.
;
Huang, Ying
;
Sun, Lili
- In:
Journal of accounting and public policy
30
(
2011
)
4
,
pp. 383-392
Persistent link: https://www.econbiz.de/10009271108
Saved in:
48
Accounting choice and future performance : the case of R&D accounting in France
Cazavan-Jeny, Anne
;
Jeanjean, Thomas
;
Joos, Peter
- In:
Journal of accounting and public policy
30
(
2011
)
2
,
pp. 145-165
Persistent link: https://www.econbiz.de/10008990403
Saved in:
49
Do earnings reported under IFRS tell us more about future earnings and cash flows?
Atwood, T. J.
;
Drake, Michael S.
;
Myers, James N.
; …
- In:
Journal of accounting and public policy
30
(
2011
)
2
,
pp. 103-121
Persistent link: https://www.econbiz.de/10008990407
Saved in:
50
The effect of SFAS 142 on the ability of goodwill to predict future cash flows
Lee, Cheol
- In:
Journal of accounting and public policy
30
(
2011
)
3
,
pp. 236-255
Persistent link: https://www.econbiz.de/10009130492
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