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subject:"IFRS"
~accessRights:"restricted"
~type_genre:"Article in journal"
~type_genre:"Non-commercial literature"
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Search: subject_exact:"Immaterielles Anlagevermögen"
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IFRS
Immaterielle Werte
1,084
Intangible assets
1,084
Intellectual capital
250
Firm performance
223
Unternehmenserfolg
222
Human capital
198
Humankapital
198
intellectual capital
166
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164
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164
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154
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144
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144
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104
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104
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82
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82
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67
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67
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62
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62
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60
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60
intangible assets
60
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58
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57
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57
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56
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56
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56
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53
Wissenstransfer
53
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50
Corporate governance
50
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50
Produktivitätsentwicklung
50
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46
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46
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45
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45
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33
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Non-commercial literature
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33
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English
32
German
1
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Alon, Anna
1
Amano, Yoshiaki
1
André, Paul
1
Appleton, Anthony
1
Barckow, Andreas
1
Barth, Mary E.
1
Bauman, Mark P.
1
Bhattacharya, Nilabhra
1
Black, Dirk E.
1
Blankespoor, Elizabeth
1
Bodle, Kerry Anne
1
Botosan, Christine A.
1
Brown, Nerissa C.
1
Bruns, Hans-Georg
1
Busso, Donatella
1
Carvalho, Carla
1
Chen, Jinyong
1
Clor-Proell, Shana M.
1
Cybinski, Patti J.
1
D'Arcy, Anne
1
Dardani, Melissa A.
1
Datta, Sudip
1
Devalle, Alain
1
Dharni, Khushdeep
1
Dinh, Tami
1
Dionysiou, Dionysia
1
Ehalaiye, Dimu
1
El-Bannany, Magdi
1
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1
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1
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1
Gordon, Elizabeth A.
1
Grzybek, Olga
1
Gu, Yu
1
Gujarathi, Mahendra R.
1
Gyapong, Ernest
1
Hellman, Niclas
1
Henry, Elaine
1
Hjelström, Tomas
1
Ho, Shawn
1
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Journal of international accounting auditing & taxation
3
Journal of international accounting research
3
Abacus : a journal of accounting, finance and business studies
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
Journal of accounting, auditing & finance : JAAF
2
Review of quantitative finance and accounting
2
The international journal of accounting : TIJA
2
Accounting and finance
1
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
1
Accounting research journal
1
Advances in accounting : a research annual
1
Applied economics
1
Australian accounting review
1
Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung
1
Corporate ownership & control : international scientific journal
1
Decision : official journal of Indian Institute of Management Calcutta
1
Economic research
1
Folia oeconomica Stetinensia : FOS
1
International journal of accounting information systems
1
International journal of business innovation and research : IJBIR
1
Journal of accounting and auditing : research & practice ; JAARP
1
Journal of accounting, auditing & finance
1
Journal of emerging technologies in Accounting
1
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ECONIS (ZBW)
33
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1
Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.
;
Gu, Yu
;
Hu, Hanxin
;
Medinets, Ann F.
; …
- In:
Journal of emerging technologies in Accounting
21
(
2024
)
1
,
pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
Saved in:
2
R&D reporting rule and firm efficiency
Bhattacharya, Nilabhra
;
Saito, Yoshie
;
Venkataraman, …
- In:
Journal of accounting, auditing & finance : JAAF
39
(
2024
)
2
,
pp. 335-363
Persistent link: https://www.econbiz.de/10014584604
Saved in:
3
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:
4
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles
Ho, Shawn
;
Sidhu, Baljit
;
Yang, Fan
- In:
Accounting and finance
63
(
2023
)
3
,
pp. 3609-3641
Persistent link: https://www.econbiz.de/10014375362
Saved in:
5
Perspectives on the financial reporting of intangibles
Appleton, Anthony
;
Barckow, Andreas
;
Botosan, Christine A.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
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
Should more internally generated intangible assets be recognized? : a commentary
Xie, Xuejing
;
Zhang, Weiguo
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
1
,
pp. 6-31
Persistent link: https://www.econbiz.de/10014307277
Saved in:
8
Valuing big data : an analysis of current regulations and proposal of frameworks
Nani, Albi
- In:
International journal of accounting information systems
51
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014536411
Saved in:
9
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
10
The optional qualitative assessment in impairment tests
Black, Dirk E.
;
Krupa, Jake
;
Minutti-Meza, Miguel
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 1-30
Persistent link: https://www.econbiz.de/10013411460
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