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~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
~type_genre:"Standard"
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Accounting policy
Accounting standards
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IFRS
5,366
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868
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843
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838
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Küting, Karlheinz
28
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25
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24
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21
Lüdenbach, Norbert
17
Müller, Stefan
16
Sellhorn, Thorsten
16
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13
Harris, Peter
11
Holzmann, Oscar J.
11
Schmidt, Martin
11
Gassen, Joachim
10
Glaum, Martin
10
Tsalavoutas, Ioannis
10
Daske, Holger
9
Freiberg, Jens
9
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9
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9
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9
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9
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9
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8
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8
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8
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8
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8
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8
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8
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8
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8
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8
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7
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7
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7
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7
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7
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7
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7
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7
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81
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64
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50
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44
Der Betrieb
44
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43
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40
Journal of international accounting auditing & taxation
40
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33
Accounting in Europe
33
Advances in accounting : a research annual
29
Journal of international accounting research
27
Accounting horizons : a quarterly publication of the American Accounting Association
26
The journal of corporate accounting & finance
26
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
25
Journal of accounting & economics
24
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24
Abacus : a journal of accounting, finance and business studies
23
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23
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23
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22
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22
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22
European accounting review
21
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19
Review of accounting studies
19
Australian accounting review
18
International business and economics research journal
18
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
17
Accounting perspectives : a journal of The Canadian Academic Accounting Association
17
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17
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17
Journal of accounting and public policy
17
International journal of critical accounting : IJCA
15
International journal of managerial and financial accounting
15
Journal of applied accounting research
15
The journal of applied business research
15
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14
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14
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ECONIS (ZBW)
2,372
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1
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1
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:
2
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:
3
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:
4
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:
5
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:
6
Family identification and earnings management in listed firms
Poretti, Cédric
;
Jérôme, Tiphaine
;
Brousseau, Carl
- In:
Accounting in Europe
20
(
2023
)
3
,
pp. 339-369
Persistent link: https://www.econbiz.de/10014438678
Saved in:
7
How do bank managers forecast the future in the shadow of the past? : an examination of expected credit losses under
IFRS
9
Du, Ning
;
Allini, Alessandra
;
Maffei, Marco
- In:
Accounting and business research
53
(
2023
)
6
,
pp. 699-722
Persistent link: https://www.econbiz.de/10014391343
Saved in:
8
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:
9
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:
10
Cross-country diversity and non-
IFRS
financial performance measures
Clinch, Greg
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
Saved in:
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