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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
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IFRS
51
Accounting standards
22
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Abacus : a journal of accounting, finance and business studies
IMF Staff Country Reports
928
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
405
IRZ : Zeitschrift für internationale Rechnungslegung
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Policy Research Working Paper Series
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77
Advances in accounting : a research annual
75
Journal of accounting & economics
71
Australian accounting review
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Accounting horizons : a quarterly publication of the American Accounting Association
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Review of accounting studies
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The journal of corporate accounting & finance
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Europäische Hochschulschriften / 5
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Schriftenreihe internationale Rechnungslegung
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Journal of business ethics : JOBE
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International Journal of Accounting, Auditing and Performance Evaluation
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International journal of accounting, auditing and performance evaluation : IJAAPE
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Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
49
Journal of accounting & management information systems : JAMIS
48
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ECONIS (ZBW)
65
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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
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:
3
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:
4
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:
5
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:
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
Accounting for inflation : the dog that didn't bark
Ball, Ray
- In:
Abacus : a journal of accounting, finance and business …
60
(
2024
)
1
,
pp. 1-12
Persistent link: https://www.econbiz.de/10014546060
Saved in:
9
The purpose of financial reporting : the case for coherence in the conceptual framework and
standards
Sutton, David B.
;
Cordery, Carolyn
;
Van Zijl, Tony
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
1
,
pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
Saved in:
10
Reflections on the revision of the IASB framework by EAA academics
Peasnell, Ken V.
;
Dean, Graeme W.
;
Gebhardt, Günther
- In:
Abacus : a journal of accounting, finance and business …
45
(
2009
)
4
,
pp. 518-527
Persistent link: https://www.econbiz.de/10003921478
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