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~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Forschung"
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
68
The international journal of accounting : TIJA
31
WPg : Kompetenz schafft Vertrauen
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Advances in accounting : a research annual
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Accounting horizons : a quarterly publication of the American Accounting Association
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IRZ : Zeitschrift für internationale Rechnungslegung
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Research in accounting regulation
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Journal of accounting & economics
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Journal of accounting & management information systems : JAMIS
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Journal of international accounting research
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The journal of corporate accounting & finance
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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International journal of accounting, auditing and performance evaluation : IJAAPE
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Issues in accounting education
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Journal of accounting and public policy
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Abacus : a journal of accounting, finance and business studies
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European accounting review
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International business and economics research journal
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International journal of accounting and information management
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International journal of critical accounting : IJCA
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SpringerLink / Bücher
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Journal of applied accounting research
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ECONIS (ZBW)
20
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1
Discretionary accounting choices : the case of IAS 19 pension accounting
Glaum, Martin
;
Keller, Tobias
;
Street, Donna L.
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
2
,
pp. 139-170
Persistent link: https://www.econbiz.de/10011857702
Saved in:
2
Mandatory IFRS adoption : the trade-off between accrual-based and real earnings management
Ipino, Elisabetta
;
Parbonetti, Antonio
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
1
,
pp. 91-121
Persistent link: https://www.econbiz.de/10011670452
Saved in:
3
From compromise to concept? : a review of "other comprehensive income"
Detzen, Dominic
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
7
,
pp. 760-783
Persistent link: https://www.econbiz.de/10011601139
Saved in:
4
Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting
Brouwer, Arjan
;
Hoogendoorn, Martin N.
;
Naarding, Ewout
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 547-571
Persistent link: https://www.econbiz.de/10011412707
Saved in:
5
The implications of research on accounting conservatism for accounting standard setting
Mora, Araceli
;
Walker, Martin
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 620-650
Persistent link: https://www.econbiz.de/10011415011
Saved in:
6
The continued survival of international differences under IFRS
Nobes, Christopher
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
2
,
pp. 83-111
Persistent link: https://www.econbiz.de/10009747411
Saved in:
7
Determinants of expected rate of return on pension assets: evidence from the UK
Li, Yong
;
Klumpes, Paul J. M.
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
1
,
pp. 3-30
Persistent link: https://www.econbiz.de/10009723158
Saved in:
8
Discussion of "Business-model (intent)-based accounting" by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012)
Brougham, Alex
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 345-347
Persistent link: https://www.econbiz.de/10009573144
Saved in:
9
Business-model (intent)-based accounting
Leisenring, James
;
Linsmeier, Thomas
;
Schipper, Katherine
; …
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 329-344
Persistent link: https://www.econbiz.de/10009573145
Saved in:
10
Discussion: International financial reporting standards : what are the benefits?
Hütten, Christoph
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
3
,
pp. 287-289
Persistent link: https://www.econbiz.de/10009260905
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