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~isPartOf:"Journal of accounting research"
~subject:"Accounting standards"
~subject:"IFRS"
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Accounting standards
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fair value accounting
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Leuz, Christian
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Journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
391
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240
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162
Der Betrieb
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105
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100
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94
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86
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80
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59
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51
Accounting horizons : a quarterly publication of the American Accounting Association
51
Journal of accounting & management information systems : JAMIS
48
Journal of accounting & economics
47
The journal of corporate accounting & finance
47
International journal of accounting, auditing and performance evaluation : IJAAPE
46
Issues in accounting education
45
Journal of accounting and public policy
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European accounting review
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International business and economics research journal
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
32
Critical perspectives on accounting : an international journal for social and organizational accountability
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IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien
32
Jahrbuch für Controlling und Rechnungswesen
31
International journal of economics and finance
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ECONIS (ZBW)
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1
Does public firms' mandatory IFRS reporting crowd out private firms' capital investment?
Liu, Jiancheng Duncan
;
Shi, Wei
;
Zeng, Cheng
;
Zhang, …
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1263-1312
Persistent link: https://www.econbiz.de/10014364665
Saved in:
2
CECL : timely loan loss provisioning and bank regulation
Mahieux, Lucas
;
Sapra, Haresh
;
Zhang, Gaoqing
- In:
Journal of accounting research
61
(
2023
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10014308287
Saved in:
3
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
Saved in:
4
Boards of a feather : homophily in foreign director appointments around the world
Barrios, John M.
;
Bianchi, Pietro A.
;
Isidro, Helena
; …
- In:
Journal of accounting research
60
(
2022
)
4
,
pp. 1293-1335
Persistent link: https://www.econbiz.de/10013392393
Saved in:
5
Contracting on GAAP changes : large sample evidence
Christensen, Hans B.
;
Nikolaev, Valeri V.
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1021-1050
Persistent link: https://www.econbiz.de/10011790749
Saved in:
6
Divergence of cash flow and voting rights, opacity, and stock price crash risk : international evidence
Hong, Hyun A.
;
Kim, Jeong-bon
;
Welker, Michael
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1167-1212
Persistent link: https://www.econbiz.de/10011790766
Saved in:
7
The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession
Bloomfield, Matthew J.
;
Brüggemann, Ulf
;
Christensen, …
- In:
Journal of accounting research
55
(
2017
)
1
,
pp. 35-78
Persistent link: https://www.econbiz.de/10011658101
Saved in:
8
Fair value accounting and debt contracting : evidence from adoption of SFAS 159
Demerjian, Peter R.
;
Donovan, John
;
Larson, Chad R.
- In:
Journal of accounting research
54
(
2016
)
4
,
pp. 1041-1076
Persistent link: https://www.econbiz.de/10011557667
Saved in:
9
Does fair value accounting exacerbate the procyclicality of bank lending?
Xie, Biqin
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 235-274
Persistent link: https://www.econbiz.de/10011450990
Saved in:
10
Banks' financial reporting and financial system stability
Acharya, Viral V.
;
Ryan, Stephen G.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 277-340
Persistent link: https://www.econbiz.de/10011499999
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