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~accessRights:"restricted"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Financial statement"
~subject:"International Financial Reporting Standards"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
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Accounting policy
Accounting standards
Financial statement
International Financial Reporting Standards
Unternehmenspublizität
IFRS
1,478
Accounting
316
Rechnungswesen
312
Bilanzierungsgrundsätze
269
Bilanzpolitik
208
Fair value accounting
199
Fair-Value-Bilanzierung
199
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175
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154
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154
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129
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129
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124
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80
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79
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79
Standardisierung
79
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79
Credit risk
67
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67
IFRS adoption
66
Information value
64
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64
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61
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692
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24
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6
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6
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5
Aboud, Ahmed
4
Chen, Ester
4
Filip, Andrei
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Houqe, Muhammad Nurul
4
Iatridis, George
4
Lin, Steve
4
Monem, Reza M.
4
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4
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4
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4
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4
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4
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4
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3
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3
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3
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3
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3
Dinh, Tami
3
Donker, Han
3
Dunne, Theresa
3
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3
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3
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3
Hsu, Yu-Lin
3
Isidro, Helena
3
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3
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3
Leuz, Christian
3
Lionzo, Andrea
3
Lüdenbach, Norbert
3
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3
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3
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3
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3
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2
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28
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24
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21
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19
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18
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17
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14
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13
Accounting horizons : a quarterly publication of the American Accounting Association
11
International journal of accounting and information management
11
Journal of accounting and public policy
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
9
International journal of accounting, auditing and performance evaluation : IJAAPE
9
Journal of applied accounting research
9
Review of accounting studies
9
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8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
8
Issues in accounting education
8
Journal of accounting & economics
8
Research in international business and finance
8
The journal of corporate accounting & finance
8
Accounting research journal
7
Accounting, Economics, and Law : AEL ; a convivium
7
International journal of disclosure and governance
7
Journal of accounting in emerging economies : JAEE
7
Journal of accounting, auditing & finance : JAAF
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
Auditing : a journal of practice & theory
6
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
6
Review of Pacific Basin financial markets and policies
6
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
6
South African journal of accounting research
6
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
5
Applied economics
5
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
5
Asian review of accounting
5
International journal of critical accounting : IJCA
5
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ECONIS (ZBW)
692
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1
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10
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692
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1
The impact of
IFRS
adoption on Saudi Arabia
Tlemsani, Issam
;
Hashim, Mohamed Ashmel Mohamed
; …
- In:
Journal of Islamic accounting and business research
15
(
2024
)
3
,
pp. 519-533
Persistent link: https://www.econbiz.de/10014520181
Saved in:
2
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards : sites of dissonance or consensus
Millar, John
;
Slack, Richard
- In:
Sustainability accounting, management and policy journal
15
(
2024
)
3
,
pp. 573-604
Persistent link: https://www.econbiz.de/10014521121
Saved in:
3
IFRS
adoption approaches and accounting quality
Agana, Joseph Akadeagre
;
Zori, Solomon George
;
Alon, Anna
- In:
The international journal of accounting
58
(
2023
)
3
,
pp. 1-36
Persistent link: https://www.econbiz.de/10014494019
Saved in:
4
M&A disclosure post-global financial crisis : the influence of family ownership
Florio, Cristina
;
Rossignoli, Francesca
- In:
International journal of accounting, auditing and …
20
(
2024
)
3/4
,
pp. 291-318
Persistent link: https://www.econbiz.de/10014545182
Saved in:
5
Analysis of the impact of managers' psychological deviation on information disclosure and irrational overseas investment after
IFRS
convergence
Zhong, Bin
;
Soh Wei Ni
;
San, Ong Tze
;
Haslinah Muhamad
; …
- In:
Finance research letters
64
(
2024
),
pp. 1-8
Persistent link: https://www.econbiz.de/10014531765
Saved in:
6
The bridge to quality financial reporting : audit committees' mediating role in
IFRS
implementation for emerging markets
Kateb, Ines
- In:
The journal of corporate accounting & finance
35
(
2024
)
1
,
pp. 250-268
Persistent link: https://www.econbiz.de/10014472317
Saved in:
7
Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa
Louw, Elmarie
;
Hall, J. H.
;
Brümmer, L. M.
- In:
South African journal of accounting research
38
(
2024
)
2
,
pp. 91-112
Persistent link: https://www.econbiz.de/10014530264
Saved in:
8
IFRS
7 adoption and bank risk taking
Lobo, Gerald J.
;
Wang, Chong
;
Wu, Feng
- In:
Journal of accounting and public policy
46
(
2024
),
pp. 1-17
Persistent link: https://www.econbiz.de/10015057093
Saved in:
9
Sustainability policy disclosure, international financial reporting standards adoption, and audit report lag among listed Nigerian firms
Ologun, Olubunmi Veronica
;
Dandago, Kabiru Isa
- In:
African journal of business and economic research : AJBER
18
(
2023
)
1
,
pp. 73-94
Persistent link: https://www.econbiz.de/10014555780
Saved in:
10
Accuracy of disclosure environment and subsidies for foreign investments
Sen, Pradyot K.
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
1
,
pp. 29-51
Persistent link: https://www.econbiz.de/10014233731
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