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~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"Unternehmenspublizität"
~subject:"Welt"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
~type_genre:"Standard"
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Search: "IFRS"
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Accounting policy
Accounting standards
Accounting valuation
Financial statement analysis
Financial statement
Unternehmenspublizität
Welt
IFRS
5,390
Bilanzierungsgrundsätze
869
Deutschland
843
Germany
838
Accounting
805
Rechnungswesen
795
Jahresabschluss
625
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561
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561
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555
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555
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479
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475
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474
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462
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460
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460
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445
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398
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398
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387
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355
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346
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276
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264
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236
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236
SME
214
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213
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196
Corporate Governance
193
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193
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191
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185
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831
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234
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2,625
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55
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2,642
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536
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536
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436
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364
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222
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222
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213
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195
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141
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133
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110
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110
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53
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48
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44
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42
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42
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40
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40
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26
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25
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23
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21
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19
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19
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18
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18
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16
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1,943
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727
French
6
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1
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1
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1
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Küting, Karlheinz
28
Kirsch, Hanno
25
Zülch, Henning
24
Kümpel, Thomas
21
Lüdenbach, Norbert
17
Müller, Stefan
16
Sellhorn, Thorsten
16
Nobes, Christopher
15
Zwirner, Christian
13
Gassen, Joachim
12
Schmidt, Martin
12
Harris, Peter
11
Holzmann, Oscar J.
11
Daske, Holger
10
Glaum, Martin
10
Hellman, Niclas
10
Schildbach, Thomas
10
Tarca, Ann
10
Tsalavoutas, Ioannis
10
Bischof, Jannis
9
Freiberg, Jens
9
Hoffmann, Wolf-Dieter
9
Iatridis, George
9
Walker, Martin
9
Barth, Mary E.
8
Carlin, Tyrone M.
8
Ernstberger, Jürgen
8
Finch, Nigel
8
Henry, Elaine
8
Houqe, Muhammad Nurul
8
Landsman, Wayne R.
8
Pellens, Bernhard
8
Power, David M.
8
Sami, Heibatollah
8
Street, Donna L.
8
Van Zijl, Tony
8
Wüstemann, Jens
8
André, Paul
7
Detzen, Dominic
7
Dobler, Michael
7
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
4
Europäische Kommission
2
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung
2
IASB Research Forum <2017, Brüssel>
1
Information for Better Markets Conference <10., 2014, London>
1
Information for Better Markets Conference <2016, London>
1
International Accounting Standards Board / Research Forum
1
Veb.ch - Schweizerischer Verband der Dipl. Experten in Rechnungslegung und Controlling und der Inhaber des Eidg. Fachausweises in Finanz- und Rechnungswesen
1
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Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
163
IRZ : Zeitschrift für internationale Rechnungslegung
85
WPg : Kompetenz schafft Vertrauen
65
The international journal of accounting : TIJA
53
The accounting review : a publication of the American Accounting Association
49
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
48
Der Betrieb
48
Journal of international accounting auditing & taxation
47
Betriebs-Berater : BB
45
Betriebswirtschaftliche Forschung und Praxis : BFuP
42
Accounting in Europe
36
Advances in accounting : a research annual
32
Journal of international accounting research
32
Accounting horizons : a quarterly publication of the American Accounting Association
29
International journal of accounting, auditing and performance evaluation : IJAAPE
27
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
27
The journal of corporate accounting & finance
27
Abacus : a journal of accounting, finance and business studies
26
European financial and accounting journal : EFAJ
26
Journal of accounting & economics
26
Australian accounting review
25
Journal of accounting & management information systems : JAMIS
25
Research in accounting regulation
25
Issues in accounting education
24
International business and economics research journal
22
PiR
22
Review of accounting studies
22
European accounting review
21
Journal of accounting and public policy
21
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
19
International journal of accounting and information management
19
Accounting and business research
18
Accounting perspectives : a journal of The Canadian Academic Accounting Association
18
Jahrbuch für Controlling und Rechnungswesen
18
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
17
International journal of critical accounting : IJCA
17
Journal of applied accounting research
17
The journal of applied business research
17
Journal of accounting research
16
Cogent business & management
15
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ECONIS (ZBW)
2,680
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1
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10
of
2,680
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1
Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin
;
Dobler, Michael
- In:
The international journal of accounting
59
(
2024
)
1
,
pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
Saved in:
2
Impact of
IFRS
15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts
Tenzer, Anita
- In:
Cogent business & management
11
(
2024
)
1
,
pp. 1-16
The International Financial Reporting Standard (
IFRS
) 15, ‘Revenue from Contracts with Customers’, became effective for … sector organisations, adopted
IFRS
for their 2009/2010 financial statements to improve the consistency and comparability of … and managers to navigate the changes this standard brings. This study analyses the impact of
IFRS
15 on the financial …
Persistent link: https://www.econbiz.de/10014521377
Saved in:
3
The moderating role of environmental factors between institutional isomorphic pressures and the adoption of
IFRS
for SMEs : application of SEM
Muda, Paul
;
Tornyeva, Kingsley
;
MacCarthy, John
- In:
Cogent business & management
11
(
2024
)
1
,
pp. 1-24
The purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of
IFRS
for …
IFRS
for SMEs positively in Ghana. However, normative isomorphic pressure has no significant effect on the adoption of
IFRS
… relationship between normative isomorphic pressure and the adoption of
IFRS
for SMEs. The study recommends that the government …
Persistent link: https://www.econbiz.de/10014527094
Saved in:
4
The effects of new accounting standards on firm value : the K-
IFRS
1116 Lease
Chung, Hae Jin
- In:
International Journal of Financial Studies : open …
10
(
2022
)
3
,
pp. 1-14
We examine how the implementation of the K-
IFRS
No.1116 Lease affects firm value. This new accounting standard mandates …
Persistent link: https://www.econbiz.de/10013368400
Saved in:
5
Are
IFRS
Standards a "trusted" language for private firm credit decisions? : an analysis of country differences in users’ perspective
Jorissen, Ann
;
Ram, Ronita
;
Barros, Pedro Moraya
- In:
Accounting and finance
62
(
2022
)
2
,
pp. 3021-3065
Persistent link: https://www.econbiz.de/10013325756
Saved in:
6
The impact of
IFRS
adoption on Saudi Arabia
Tlemsani, Issam
;
Hashim, Mohamed Ashmel Mohamed
; …
- In:
Journal of Islamic accounting and business research
15
(
2024
)
3
,
pp. 519-533
Persistent link: https://www.econbiz.de/10014520181
Saved in:
7
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards : sites of dissonance or consensus
Millar, John
;
Slack, Richard
- In:
Sustainability accounting, management and policy journal
15
(
2024
)
3
,
pp. 573-604
Persistent link: https://www.econbiz.de/10014521121
Saved in:
8
Explanatory factors of the compliance with
IFRS
16 (Leases) disclosure requirements : evidence from the Portuguese stock market
Lemos, Kátia
;
Monteiro, Sónia Maria da Silva
; …
- In:
Revista globalización, competitividad y gobernabilidad …
17
(
2023
)
2
,
pp. 101-115
Persistent link: https://www.econbiz.de/10014533747
Saved in:
9
Value relevance of financial risk disclosures
Costa Neto, Arlindo Menezes da
;
Oliveira, Atelmo Ferreira de
- In:
Journal of capital markets studies
7
(
2023
)
1
,
pp. 22-37
(
IFRS
) 7. Findings - The results show that for the sample and period, the disclosure index cannot be used as an explanatory …
Persistent link: https://www.econbiz.de/10014318177
Saved in:
10
Qualitative analysis of IAS 2 capability for handling the financial information generated by cost techniques
Morshed, Amer
;
Ramadan, Abdulhadi
- In:
International Journal of Financial Studies : open …
11
(
2023
)
2
,
pp. 1-12
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to the lack of precise instructions in the IAS...
Persistent link: https://www.econbiz.de/10014285287
Saved in:
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