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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Journal of international accounting research"
~subject:"Accounting standards"
~subject:"Wirtschaftsprüfung"
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Accounting standards
Wirtschaftsprüfung
IFRS
118
Accounting
25
Rechnungswesen
25
Fair value accounting
20
Fair-Value-Bilanzierung
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Bilanzierungsgrundsätze
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Rykaczewski, Maria
2
Tarca, Ann
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Vulcheva, Maria
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Wang, Hong
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Abacus : a journal of accounting, finance and business studies
Journal of international accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
58
WPg : Kompetenz schafft Vertrauen
32
The accounting review : a publication of the American Accounting Association
26
The IASB: the standards and their widespread adoption
21
Accounting in Europe
20
Betriebs-Berater : BB
20
Accounting horizons : a quarterly publication of the American Accounting Association
19
Der Betrieb
18
The journal of corporate accounting & finance
18
Advances in accounting : a research annual
17
Journal of international accounting auditing & taxation
17
Research in accounting regulation
17
Auditing : a journal of practice & theory
16
Issues in accounting education
16
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
The international journal of accounting : TIJA
15
IRZ : Zeitschrift für internationale Rechnungslegung
14
Journal of accounting & management information systems : JAMIS
13
Journal of accounting & economics
12
Journal of accounting and public policy
12
International business and economics research journal
11
International journal of accounting, auditing and performance evaluation : IJAAPE
11
International journal of critical accounting : IJCA
11
Journal of business & economics research
11
SpringerLink / Bücher
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Accounting perspectives : a journal of The Canadian Academic Accounting Association
10
Critical perspectives on accounting : an international journal for social and organizational accountability
10
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
9
Journal of business economics : JBE
9
Accounting and business research
8
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
8
European financial and accounting journal : EFAJ
8
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
8
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ECONIS (ZBW)
22
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1
Does the prohibition of long-lived asset impairment reversals affect corporate innovation? : evidence from a quasi-experiment in China
Liu, Huilong
;
Liu, Jianqiu
;
Wang, Hong
;
Yang, Dan
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
1
,
pp. 134-162
Persistent link: https://www.econbiz.de/10014307281
Saved in:
2
The role of auditing firms in the implementation of new accounting standards : evidence from China
Fang, Xingtong
;
He, Kaigang
;
Mei, Beilei
;
Ye, Jianfang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 541-569
Persistent link: https://www.econbiz.de/10014307476
Saved in:
3
International accounting and auditing standards adoption in non-EU Eastern European countries : review of regulations and literature
Rykaczewski, Maria
;
Thevenot, Maya A.
;
Vulcheva, Maria
- In:
Journal of international accounting research
21
(
2022
)
1
,
pp. 77-100
Persistent link: https://www.econbiz.de/10013417201
Saved in:
4
International accounting and auditing standards adoption in the Eastern European countries of the European Union : review of regulations and literature
Rykaczewski, Maria
;
Thevenot, Maya
;
Vulcheva, Maria
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 151-177
Persistent link: https://www.econbiz.de/10013411466
Saved in:
5
Concepts-based accounting standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
6
The impact of eliminating the 20-F reconciliation on the cost of debt : an exploratory study
Chen, Lucy Huajing
;
Deng, Saiying
;
Gupta, Parveen P.
; …
- In:
Journal of international accounting research
18
(
2019
)
1
,
pp. 47-70
Persistent link: https://www.econbiz.de/10012212918
Saved in:
7
Accounting quality under U.S. GAAP versus IFRS : the case of Germany
Cussatt, Marc
;
Huang, Li
;
Pollard, Troy J.
- In:
Journal of international accounting research
17
(
2018
)
3
,
pp. 21-41
Persistent link: https://www.econbiz.de/10011987339
Saved in:
8
One size fits all? : costs and benefits of uniform accounting standards
Ray, Korok
- In:
Journal of international accounting research
17
(
2018
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10011913481
Saved in:
9
The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru
;
Sidhu, Baljit K.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
3
,
pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
Saved in:
10
Eliminating the Form 20-F reconciliation and audit pricing
Lin, Yi-Hung
;
Huang, Hua-Wei Solomon
- In:
Journal of international accounting research
16
(
2017
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10011709214
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