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  • Search: subject_exact:"IFRS"
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Year of publication
Subject
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IFRS 9,072 Deutschland 2,374 Germany 2,117 Bilanzierungsgrundsätze 1,688 Accounting standards 1,681 USA 1,525 United States 1,483 Jahresabschluss 1,460 International Financial Reporting Standards 1,394 Financial statement 1,342 Rechnungswesen 1,318 Accounting 1,311 Welt 1,036 World 1,031 Bilanzierung 1,029 Balancing accounts 1,021 Bilanzrecht 1,015 Accounting law 983 Rechnungslegung 867 Bilanzpolitik 746 Fair value accounting 727 Fair-Value-Bilanzierung 724 Accounting policy 714 Konzernabschluss 707 Bilanzielle Bewertung 693 Accounting valuation 689 International Accounting Standards 689 Consolidated financial statements 632 EU-Staaten 516 EU countries 515 Unternehmenspublizität 415 Corporate disclosure 414 Bilanz 387 Goodwill 378 SME 374 KMU 370 Theorie 357 Theory 354 Geschäftswert 348 Handelsgesetzbuch 318
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Online availability
All
Free 1,693 Undetermined 1,331
Type of publication
All
Article 5,954 Book / Working Paper 3,934 Journal 78 Other 8
Type of publication (narrower categories)
All
Article in journal 4,578 Aufsatz in Zeitschrift 4,578 Aufsatz im Buch 1,060 Book section 1,060 Hochschulschrift 763 Thesis 633 Graue Literatur 382 Non-commercial literature 382 Lehrbuch 307 Working Paper 237 Arbeitspapier 219 Dissertation u.a. Prüfungsschriften 211 Collection of articles of several authors 190 Sammelwerk 190 Case study 96 Fallstudie 96 Kommentar 93 Commentary 79 Reprint 78 Mehrbändiges Werk 70 Multi-volume publication 70 Handbook 67 Handbuch 67 Aufsatzsammlung 64 Bibliografie enthalten 53 Bibliography included 53 Konferenzschrift 52 Article 37 Conference proceedings 36 Ratgeber 35 Conference paper 34 Guidebook 34 Konferenzbeitrag 34 Aufgabensammlung 30 Gesetz 26 Law 26 Glossar enthalten 21 Glossary included 21 Amtsdruckschrift 19 Government document 19
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Language
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English 5,090 German 4,462 Undetermined 366 French 60 Polish 19 Spanish 7 Czech 5 Russian 4 Danish 3 Italian 3 Serbian 2 Swedish 2 Croatian 1 Dutch 1 Norwegian 1 Romanian 1
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Author
All
Küting, Karlheinz 101 Kirsch, Hanno 86 Zülch, Henning 77 Lüdenbach, Norbert 73 Müller, Stefan 63 Zwirner, Christian 62 Pellens, Bernhard 45 Nobes, Christopher 43 Wagenhofer, Alfred 41 Ballwieser, Wolfgang 40 Wüstemann, Jens 40 Baetge, Jörg 39 Freiberg, Jens 39 Hoffmann, Wolf-Dieter 38 Buchholz, Rainer 35 Sellhorn, Thorsten 35 Kümpel, Thomas 34 Weißenberger, Barbara E. 33 Fülbier, Rolf Uwe 30 Gassen, Joachim 30 Gebhardt, Günther 30 Haller, Axel 29 Schmidt, Martin 29 Glaum, Martin 28 Zimmermann, Jochen 28 Haaker, Andreas 27 Grünberger, David 26 Hommel, Michael 26 Leuz, Christian 26 Kirsch, Hans-Jürgen 25 Petersen, Karl 25 Wirth, Johannes 25 Wulf, Inge 25 Barth, Mary E. 24 Bischof, Jannis 24 Hachmeister, Dirk 24 Harris, Peter 24 Schildbach, Thomas 24 Street, Donna L. 24 Tsalavoutas, Ioannis 24
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Institution
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HAL 48 International Accounting Standards Board 34 Springer Fachmedien Wiesbaden 25 International Accounting Standards Committee 24 Université Paris-Dauphine (Paris IX) 21 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 17 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 15 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 12 Verlag Dr. Kovač 11 World Bank 11 Westfälische Wilhelms-Universität Münster 10 Ernst & Young <London> / International Financial Reporting Group 9 International Accounting Standards Committee Foundation 9 PriceWaterhouseCoopers <London> 9 Institut der Wirtschaftsprüfer in Deutschland 8 KLS Accounting & Valuation GmbH 8 KPMG AG Wirtschaftsprüfungsgesellschaft 8 NWB Verlag 8 Helmut-Schmidt-Universität 7 PwC Deutsche Revision Aktiengesellschaft - Wirtschaftsprüfungsgesellschaft <Frankfurt, Main> 7 Erich-Schmidt-Verlag <Berlin> 6 Ernst & Young <London> 6 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 6 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 6 UVK Verlagsgesellschaft mbH 6 Verlag Franz Vahlen 6 Asian Development Bank 5 Basel Committee on Banking Supervision 5 Europäische Kommission 5 Haufe-Lexware GmbH & Co. KG 5 International Association for the Study of Insurance Economics 5 Josef Eul Verlag GmbH 5 Peter Lang GmbH 5 Ulmer Forum für Wirtschaftswissenschaften 5 Universität Ulm 5 World Bank Group 5 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 4 Deloitte LLP 4 Linde Verlag 4 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 4
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Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 391 IRZ : Zeitschrift für internationale Rechnungslegung 226 WPg : Kompetenz schafft Vertrauen 159 Der Betrieb 123 Betriebs-Berater : BB 105 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 94 The international journal of accounting : TIJA 88 Betriebswirtschaftliche Forschung und Praxis : BFuP 81 Accounting in Europe 73 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 65 Journal of international accounting auditing & taxation 64 PiR 59 The accounting review : a publication of the American Accounting Association 58 Journal of international accounting research 56 Advances in accounting : a research annual 53 Schriftenreihe internationale Rechnungslegung 49 Journal of accounting & management information systems : JAMIS 48 Australian accounting review 47 Journal of accounting & economics 46 Abacus : a journal of accounting, finance and business studies 45 Accounting horizons : a quarterly publication of the American Accounting Association 45 Post-Print / HAL 43 International journal of accounting, auditing and performance evaluation : IJAAPE 42 Rechnungslegung und Wirtschaftsprüfung : RW 42 European financial and accounting journal : EFAJ 39 Journal of accounting and public policy 39 Research in accounting regulation 38 Issues in accounting education 37 Lehrbuch 34 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 33 Accounting forum : advancing the interdisciplinary and global connection of accounting research 32 European accounting review 32 IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien 32 International business and economics research journal 32 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 31 Jahrbuch für Controlling und Rechnungswesen 31 Review of accounting studies 30 Europäische Hochschulschriften / 5 29 International journal of managerial and financial accounting 29 Critical perspectives on accounting : an international journal for social and organizational accountability 28
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Source
All
ECONIS (ZBW) 8,765 USB Cologne (EcoSocSci) 735 RePEc 381 EconStor 62 BASE 24 OLC EcoSci 5 Other ZBW resources 2
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Showing 1 - 50 of 9,974
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How the 2008-2009 financial crisis shaped fair value accounting literature : a bibliometric approach
Sampaio, Carlos; Farinha, Luís M. Carmo; Sebastião, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-18
This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods analyze 377 documents retrieved from the Web of Science and...
Persistent link: https://ebtypo.dmz1.zbw/10012817185
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Does the impact of IFRS on audit fees differ between early and late adopters?
Tawiah, Vincent Konadu - In: International journal of accounting and information … 30 (2022) 1, pp. 1-21
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Investigating the relationship between bank performance and accounting standards : evidence from M&As in European banking
Akgün, Ali İhsan - In: Journal of capital markets studies 6 (2022) 1, pp. 106-124
Purpose - The study aims to identify whether international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior information on target banks under post-merger bank...
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Determinants of de jure adoption of international financial reporting standards : a review
Bengtsson, Maria Ming - In: Pacific accounting review 34 (2022) 1, pp. 156-173
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A tale of two supervisors : compliance with risk disclosure regulation in the banking sector
Bischof, Jannis; Daske, Holger; Elfers, Ferdinand; … - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 498-536
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Profit smoothing of European banks under IFRS 9
Jakubíková, Oľga - 2022
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National cultural dimensions and adoption of the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs)
Mhedhbi, Karim; Essid, Moez - 2022
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Do IFRS promote transparency? Evidence from the bankruptcy prediction of privately held Swedish and Norwegian companies
Kainth, Akarsh; Wahlstrøm, Ranik Raaen - In: Journal of Risk and Financial Management 14 (2021) 3, pp. 1-15
The purpose of our paper is to investigate whether any differences between International Financial Reporting Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) impact the transparency of financial reporting of non-listed companies through bankruptcy prediction. This...
Persistent link: https://ebtypo.dmz1.zbw/10012611680
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Foreign direct investment in GCC countries: The essential influence of governance and the adoption of IFRS
Siriopoulos, Costas; Tsagkanos, Athanasios; Svingou, Argyro - In: Journal of Risk and Financial Management 14 (2021) 6, pp. 1-13
This paper presents an analysis of the factors affecting foreign direct investments, focusing on governance quality and adoption of International Financial Reporting Standards on countries of the Gulf Cooperation Council, which are a special case of study due to their idiosyncratic...
Persistent link: https://ebtypo.dmz1.zbw/10012611820
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Conceptual formation and explanation in IFRS-based financial accounting research
Kainth, Akarsh; Mustafa, Ghulam - In: Cogent Business & Management 8 (2021) 1, pp. 1-13
This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the...
Persistent link: https://ebtypo.dmz1.zbw/10012657338
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Development of an impairment point in time probability of default model for revolving retail credit products : South African case study
Breed, Douw Gerbrand; Jaarsveld, Niel van; Gerken, Carsten - In: Risks : open access journal 9 (2021) 11, pp. 1-22
A new methodology to derive IFRS 9 PiT PDs is proposed. The methodology first derives a PiT term structure with accompanying segmented term structures. Secondly, the calibration of credit scores using the Lorenz curve approach is used to create account-specific PD term structures. The PiT term...
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A two-stage model of decision-making over financial reporting regimes and techniques : analysis and UK case studies
Hsu, Yu-Lin; Reid, Gavin C. - 2021
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Corporate reporting in the time of COVID-19 : analysis of information disclosed by selected companies listed on the Warsaw Stock Exchange
Wacławik, Bogusław - In: European research studies 24 (2021) 1, pp. 386-402
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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
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Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice / D 29 (2021) 2, pp. 1-17
The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownership, concentration of ownership, board size,...
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What is the sustainable level of banks' credit losses and provisions?
Malovaná, Simona; Tesařová, Žaneta - In: Národohospodářský obzor : časopis věnovaný … 21 (2021) 3, pp. 235-258
In this paper, we estimate the sustainable level of lifetime expected credit losses and provisions and assess the procyclicality of banks' credit losses and provisions in the Czech Republic. Further, we discuss the implications of the results for provisioning in stage 3 under the IFRS 9. Based...
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Komplexität der IFRS-Finanzberichterstattung und deren Auswirkung auf die Informationsverarbeitung am europäischen Kapitalmarkt
Kempf, Cornelius Walter - 2021
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Conceptual formation and explanation in IFRS-based financial accounting research
Kainth, Akarsh; Mustafa, Ghulam - In: Cogent business & management 8 (2021) 1, pp. 1-13
This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the...
Persistent link: https://ebtypo.dmz1.zbw/10012654974
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On translating goodwill
Nobes, Christopher - In: Accounting in Europe 18 (2021) 3, pp. 407-418
Persistent link: https://ebtypo.dmz1.zbw/10012694128
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The effect of corporate governance and investor protection environments on the value relevance of new accounting standards : the case of IFRS 9 and IAS 39
Mechelli, Alessandro; Cimini, Riccardo - In: Journal of management & governance 25 (2021) 4, pp. 1241-1266
Persistent link: https://ebtypo.dmz1.zbw/10012656547
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Empirical evidence of the suitability of IFRS for banking sector in sub-Saharan African countries
Tiruneh, Dawit Tadesse - In: Copernican Journal of Finance & Accounting : CJF&A 10 (2021) 2, pp. 63-79
Persistent link: https://ebtypo.dmz1.zbw/10012659046
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The association of SFAS 166/167 and cost of equity capital : evidence from banks
Zhao, Qiuhong; Forgione, Dana A. - In: Journal of financial management, markets and institutions 9 (2021) 1, pp. 2150001-1-2150001-32
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Business combination under common control (BCUCC) : what kind of disclosure is enough? : the Polish experience
Janowicz, Magdalena - In: European research studies 24 (2021) 2B, pp. 1004-1013
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Does adoption of latest modifications of IAS 16 influence on company's profitability? : evidence from European companies
Luty, Piotr; Petković, Miloš - In: European research studies 24 (2021) 3, pp. 889-917
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The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information
Roca, Florencia - In: Journal of applied economics 24 (2021) 1, pp. 154-172
This study investigates the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on the value relevance of accounting information in Argentina, which originated via the regulation that required all public non-financial companies to change the accounting standards,...
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Ambiguities in accounting and their impact on regulatory arbitrage : a study on the anchoring of the rights and obligations approach in the IASB's conceptual framework
Kunkel, Tessa - In: Accounting, Economics, and Law : AEL ; a convivium 11 (2021) 2, pp. 161-199
Persistent link: https://ebtypo.dmz1.zbw/10012507181
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Regulatory arbitrage in the intersection of accounting standards and tax laws : the case of synthetic leases
Friedrich, Jan - In: Accounting, Economics, and Law : AEL ; a convivium 11 (2021) 2, pp. 201-232
Persistent link: https://ebtypo.dmz1.zbw/10012507183
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Timing, recurrence, and rffects of fixed asset revaluation : evidence from Bangladesh
Rahman, Md. Tahidur; Hossain, Syed Zabid; Haque, Md. Anwarul - In: International journal of economics and financial issues … 11 (2021) 2, pp. 67-75
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Accounting compliance : an institutional approach to ensure the quality of accounting information of the enterprise
Syrtseva, Svitlana; Cheban, Yuliia - In: Baltic Journal of Economic Studies 7 (2021) 2, pp. 210-218
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Does governance affect compliance with IFRS 7?
Yamani, Amal; Hussainey, Khaled; Albitar, Khaldoon - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-23
Although there has been considerable research on the impact of corporate governance on corporate voluntary disclosure, empirical evidence on how governance affects compliance with mandatory disclosure requirements is limited. We contribute to governance and disclosure literature by examining the...
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Foreign direct investment in GCC countries : the essential influence of governance and the adoption of IFRS
Siriopoulos, Costas; Tsagkanos, Athanasios; Svingou, Argyro - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-13
This paper presents an analysis of the factors affecting foreign direct investments, focusing on governance quality and adoption of International Financial Reporting Standards on countries of the Gulf Cooperation Council, which are a special case of study due to their idiosyncratic...
Persistent link: https://ebtypo.dmz1.zbw/10012605749
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The changes of Polish accounting regulations after the 1989 political transformation incorporation of global solutions
Babuska, Ewa W. - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-11
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Measuring the quality of financial statements after the conversion to IFRS : case of Poland
Piechocka-Kaluzna, Agnieszka - In: Journal of financial studies & research : JFSR 2021 (2021), pp. 1-26
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Adapting the default weighted survival analysis modelling approach to model IFRS 9 LGD
Joubert, Morne; Verster, Tanja; Raubenheimer, Helgard; … - In: Risks : open access journal 9 (2021) 6, pp. 1-17
Survival analysis is one of the techniques that could be used to predict loss given default (LGD) for regulatory capital (Basel) purposes. When using survival analysis to model LGD, a proposed methodology is the default weighted survival analysis (DWSA) method. This paper is aimed at adapting...
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What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter; Hamberg, Mattias - In: Accounting in Europe 18 (2021) 2, pp. 218-248
Persistent link: https://ebtypo.dmz1.zbw/10012597184
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Financial reporting material misstatements, earnings conservatism and managerial replacement decisions
Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21
Purpose: Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...
Persistent link: https://ebtypo.dmz1.zbw/10012603984
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The legitimacy of global accounting rules : a note on the challenges from path-dependence theory
Pittroff, Esther - In: Journal of management & governance 25 (2021) 2, pp. 379-396
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Do goodwill impairments affect audit opinions? : evidence from China
He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182
There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to doubt its current and future performance. We...
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Do IFRS promote transparency? : evidence from the bankruptcy prediction of privately held Swedish and Norwegian companies
Kainth, Akarsh; Wahlstrøm, Ranik Raaen - In: Journal of risk and financial management : JRFM 14 (2021) 3/123, pp. 1-15
The purpose of our paper is to investigate whether any differences between International Financial Reporting Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) impact the transparency of financial reporting of non-listed companies through bankruptcy prediction. This...
Persistent link: https://ebtypo.dmz1.zbw/10012486231
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Essays on systemic risk and financial stability
Kund, Arndt-Gerrit - 2021
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The impact of segmental reporting practices on real earnings management : empirical evidence from the non-financial FTSE-100 firms in the UK
Elsalem, Bilal A. - In: International journal of accounting and finance 11 (2021) 1, pp. 40-63
Persistent link: https://ebtypo.dmz1.zbw/10012887663
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Discounting and the market valuation of defined benefit pensions
Larcher, Luca; Breedon, Francis J. - 2021
We investigate how deftned beneftt pension schemes of FTSE ftrms are valued by the equity market, focusing on how future liabilities are discounted (since UK data allows us to estimate the duration of pension liabilities fairly accurately). We ftnd that equity market valuation is consistent with...
Persistent link: https://ebtypo.dmz1.zbw/10012798825
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Risk disclosure and firm value : evidence from the United Kingdom
Marta, Tache - In: Central European economic journal 8 (2021) 55, pp. 15-24
The International Accounting Standard Board (IASB) aimed to increase the decision usefulness of firms' risk disclosures with the 2007 introduction of the International Financial Reporting Standards (IFRS) 7. Specifically, listed firms were mandated to provide information to the market on both...
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Practical issues in education and adoption of IFRS : evidence from Russia
Vysotskaya, Anna; Senyigit, Y. Bora - In: Eurasian journal of business and economics : EJBE 14 (2021) 38, pp. 1-16
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Accounting for holdings of cryptocurrencies in the Slovak Republic : comparative analysis
Blahušiaková, Miriama - In: Contemporary economics 16 (2022) 1, pp. 16-31
Cryptocurrency has attracted more attention recently. With the rapid increase in popularity of cryptocurrencies´ transactions it is necessary to adopt a unified approach to this novel, 21st century phenomenon. Since 2009, when the first cryptocurrency Bitcoin was created, thousands of other...
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Non-earning management measures of the quality of financial statements
Piechocka-Kaluzna, Agnieszka - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-14
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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Morawska, Izabela - In: Journal of economics & management 43 (2021) 1, pp. 387-403
Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases....
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Relevance versus reliability trade-off in financial reporting among companies listed at visegrad group stock exchanges
Závodný, Libor - In: European financial and accounting journal : EFAJ 16 (2021) 1, pp. 7-24
The objective of this study is to examine the relevance and reliability aspects of accounting with respect to earnings' usefulness which is measured as the association between earnings and share returns. Motivated by the lack of this research in emerging markets, this paper is focused on the...
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Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Eneh, Sylvia; Emengini, Emeka; Nnam, Imaobong; Nwekwo, Ngozi - In: Cogent business & management 8 (2021) 1, pp. 1-21
Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...
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The use of accounting policy options under IFRS in Europe : do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary economics 15 (2021) 3, pp. 289-308
Since the formation of the International Accounting Standards Board (IASB), the use of International Financial Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used unanimously all over the world. This paper focuses on...
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