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IFRS
25
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13
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13
Consolidated financial statements
6
Fair value accounting
6
Fair-Value-Bilanzierung
6
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Journal of business economics : JBE
IRZ : Zeitschrift für internationale Rechnungslegung
594
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
407
WPg : Kompetenz schafft Vertrauen
253
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
85
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
Journal of international accounting research
67
Advances in accounting : a research annual
66
Australian accounting review
66
PiR
59
Abacus : a journal of accounting, finance and business studies
51
Accounting horizons : a quarterly publication of the American Accounting Association
51
Schriftenreihe internationale Rechnungslegung
51
Journal of accounting & economics
48
Journal of accounting & management information systems : JAMIS
48
The journal of corporate accounting & finance
47
European Financial and Accounting Journal
46
International journal of accounting, auditing and performance evaluation : IJAAPE
46
Journal of accounting and public policy
45
Economics Papers from University Paris Dauphine
44
Issues in accounting education
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)
25
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25
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1
Does
IFRS
information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
Dreher, Sandra
;
Eichfelder, Sebastian
;
Noth, Felix
- In:
Journal of business economics : JBE
94
(
2024
)
1
,
pp. 1-39
Persistent link: https://www.econbiz.de/10014494375
Saved in:
2
Do fair value measurements affect accounting-based earnings quality? : a literature review with a focus on corporate governance as moderator
Thesing, Johannes
;
Velte, Patrick
- In:
Journal of business economics : JBE
91
(
2021
)
7
,
pp. 965-1004
Persistent link: https://www.econbiz.de/10012617785
Saved in:
3
Expensing performance-vested executive stock options : is there underreporting under
IFRS
2?
Merz, Alexander
- In:
Journal of business economics : JBE
90
(
2020
)
3
,
pp. 461-493
Persistent link: https://www.econbiz.de/10012226901
Saved in:
4
On the relation between the fair value option and bid-ask spreads : descriptive evidence on the recognition of credit risk changes under
IFRS
Schneider, Felix
;
Tran, Duc Hung
- In:
Journal of business economics : JBE
85
(
2015
)
9
,
pp. 1049-1081
Persistent link: https://www.econbiz.de/10011382768
Saved in:
5
Determining reporting entity boundaries in the light of neoinstitutional theories beyond the conceptual framework of
IFRS
Ewelt-Knauer, Corinna
- In:
Journal of business economics : JBE
84
(
2014
)
6
,
pp. 827-864
Persistent link: https://www.econbiz.de/10010390184
Saved in:
6
Income determination for corporate tax purposes using
IFRS
as a starting point : evidence for listed companies within Austria, Germany, and The Netherlands
Kager, Rebekka
;
Niemann, Rainer
- In:
Journal of business economics : JBE
83
(
2013
)
5
,
pp. 437-470
Persistent link: https://www.econbiz.de/10009749969
Saved in:
7
The effect of accounting standards on Big Bath behavior
Schäffer, Utz
;
Lüdtke, Jan-Philipp
;
Bremer, Diedrich
; …
- In:
Journal of business economics : JBE
82
(
2012
)
1
,
pp. 47-73
Persistent link: https://www.econbiz.de/10009426193
Saved in:
8
Zur Zeitbilanzierung latenter Steuern in der internationalen Rechnungslegung
Breitkreuz, Robert
;
Müßig, Anke
- In:
Journal of business economics : JBE
81
(
2011
)
11
,
pp. 1225-1256
Persistent link: https://www.econbiz.de/10009373558
Saved in:
9
Replik zu den Erwiderungen zu den Anmerkungen zu den Determinanten der Prüfungshonorare in Deutschland : [Kommentar]
Merkl, Georg
- In:
Journal of business economics : JBE
81
(
2011
)
9
,
pp. 1035-1044
Persistent link: https://www.econbiz.de/10009303295
Saved in:
10
Replik auf Stellungnahme zu "Prüfungshonorare in Deutschland : Determinanten und Implikationen" : [Kommentar]
Köhler, Annette G.
;
Marten, Kai-Uwe
;
Ratzinger-Sakel, …
- In:
Journal of business economics : JBE
81
(
2011
)
9
,
pp. 1031-1034
Persistent link: https://www.econbiz.de/10009303298
Saved in:
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