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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
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IFRS
51
Fair value accounting
14
Fair-Value-Bilanzierung
14
Accounting
12
Rechnungswesen
12
Accounting standards
11
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10
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Abacus : a journal of accounting, finance and business studies
IRZ : Zeitschrift für internationale Rechnungslegung
594
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
407
WPg : Kompetenz schafft Vertrauen
255
Der Betrieb
124
SpringerLink / Bücher
109
Betriebs-Berater : BB
105
Post-Print / HAL
103
The international journal of accounting : TIJA
100
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
Accounting in Europe
87
Journal of international accounting auditing & taxation
85
Betriebswirtschaftliche Forschung und Praxis : BFuP
81
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
80
The accounting review : a publication of the American Accounting Association
75
Advances in accounting : a research annual
68
Journal of international accounting research
67
Australian accounting review
66
PiR
59
Schriftenreihe internationale Rechnungslegung
52
Accounting horizons : a quarterly publication of the American Accounting Association
51
Journal of accounting & economics
48
Journal of accounting & management information systems : JAMIS
48
Journal of accounting and public policy
47
The journal of corporate accounting & finance
47
European Financial and Accounting Journal
46
International journal of accounting, auditing and performance evaluation : IJAAPE
46
Issues in accounting education
45
Economics Papers from University Paris Dauphine
44
Rechnungslegung und Wirtschaftsprüfung : RW
44
Lehrbuch
42
Research in accounting regulation
42
European financial and accounting journal : EFAJ
40
Review of accounting studies
37
Accounting forum : advancing the interdisciplinary and global connection of accounting research
36
European accounting review
34
International business and economics research journal
34
Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling
33
Springer eBook Collection
33
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
32
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ECONIS (ZBW)
51
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51
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1
Interpreting
IFRS
: the evolving role of agenda decisions
Ramassa, Paola
;
Quagli, Alberto
- In:
Abacus : a journal of accounting, finance and business …
60
(
2024
)
2
,
pp. 205-235
Persistent link: https://www.econbiz.de/10014546204
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
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:
4
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:
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
An examination of other-than-temporary impairments : evidence from FSP FAS 115-2 and FAS 124-2
Toksoz, Tuba
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 262-299
Persistent link: https://www.econbiz.de/10013396020
Saved in:
7
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:
8
The impact of
IFRS
8 adoption on the usefulness of segment reports
Kajüter, Peter
;
Nienhaus, Martin
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
1
,
pp. 28-58
Persistent link: https://www.econbiz.de/10011670356
Saved in:
9
Agenda entrance complexity in international accounting standard setting : the case of
IFRS
for SMEs
Ram, Ronita
;
Newberry, Susan
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
4
,
pp. 485-512
Persistent link: https://www.econbiz.de/10011825684
Saved in:
10
The future of financial reporting : insights from research
Barth, Mary E.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
1
,
pp. 66-78
Persistent link: https://www.econbiz.de/10011965528
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