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~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"Journal of international accounting auditing & taxation"
~isPartOf:"SpringerLink / Bücher"
~subject:"Bilanzpolitik"
~subject:"Fair value accounting"
~subject:"Konzernabschluss"
~subject:"Theory"
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Search: subject_exact:"Internationale Rechnungslegungsstandards"
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Bilanzpolitik
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IFRS
255
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93
Germany
89
International Financial Reporting Standards
55
Rechnungswesen
45
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Betriebswirtschaftliche Forschung und Praxis : BFuP
Journal of international accounting auditing & taxation
SpringerLink / Bücher
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
113
IRZ : Zeitschrift für internationale Rechnungslegung
56
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
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Review of accounting studies
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Abacus : a journal of accounting, finance and business studies
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Journal of accounting & economics
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The Routledge companion to fair value and financial reporting
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Journal of business economics : JBE
15
Journal of international accounting research
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The journal of applied business research
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Accounting in Europe
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Europäische Hochschulschriften / 5
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Rechnungslegung und Wirtschaftsprüfung : RW
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Australian accounting review
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Cogent business & management
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International journal of accounting, auditing and performance evaluation : IJAAPE
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Jahrbuch für Controlling und Rechnungswesen
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Journal of accounting & management information systems : JAMIS
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Journal of accounting, auditing & finance
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Lehrbuch
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PiR
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Research in accounting regulation
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
10
Schriftenreihe internationale Rechnungslegung
10
Accounting forum : advancing the interdisciplinary and global connection of accounting research
9
Accounting horizons : a quarterly publication of the American Accounting Association
9
Auditing : a journal of practice & theory
9
European accounting review
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ECONIS (ZBW)
68
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1
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
2
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
3
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
4
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
5
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios
;
Gounopoulos, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
Saved in:
6
IFRS convergence and accounting quality : India a case study
Adhikari, Ajay
;
Bansal, Manish
;
Kumar, Ashish
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
Saved in:
7
Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? : evidence from France and Italy
Gavana, Giovanna
;
Gottardo, Pietro
;
Moisello, Anna Maria
- In:
Journal of international accounting auditing & taxation
38
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012299721
Saved in:
8
Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Adwan, Sami
;
Alhaj-Ismail, Alaa
;
Girardone, Claudia
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
Saved in:
9
The impact of IFRS 8 on financial analysts’ earnings forecast errors : EU evidence
Aboud, Ahmed
;
Roberts, Clare B.
;
Zalata, Alaa Mansour
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011965350
Saved in:
10
A reinvestigation into accounting quality following global IFRS adoption : evidence via earnings distributions
Trimble, Madeline
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 18-39
Persistent link: https://www.econbiz.de/10011965351
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