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Christensen, Theodore E.
27
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24
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21
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21
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21
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20
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18
Haller, Axel
18
Harris, Peter
18
Ramanna, Karthik
15
Kirsch, Hanno
14
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13
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13
Tarca, Ann
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13
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12
Coenenberg, Adolf Gerhard
12
Daske, Holger
12
Enomoto, Masahiro
12
Ernstberger, Jürgen
12
Henry, Elaine
12
Weber, Claus-Peter
12
Black, Dirk E.
11
Meyer, Conrad
11
Nobes, Christopher
11
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11
Sunder, Shyam
11
Zeff, Stephen A.
11
Baetge, Jörg
10
Born, Karl
10
Gebhardt, Günther
10
Kümpel, Thomas
10
Leuz, Christian
10
Lüdenbach, Norbert
10
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9
Bischof, Jannis
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9
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
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Der Betrieb
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Gabler Edition Wissenschaft
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International Journal of Accounting, Auditing and Performance Evaluation
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Journal of business economics : JBE
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
13
Critical perspectives on accounting : an international journal for social and organizational accountability
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International journal of accounting, auditing and performance evaluation : IJAAPE
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BASE
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81
[Hauptband]
Coenenberg, Adolf Gerhard
;
Haller, Axel
;
Schultze, Wolfgang
-
2024
-
27., aktualisierte und überarbeitete Auflage
Ausführungen zu den IFRS und den Neuerungen in den US-
GAAP
schwerpunktmäßig insbesondere die Entwicklungen bei der …
Persistent link: https://www.econbiz.de/10014530368
Saved in:
82
Information Processing and Accounting Standards : The COVID-19 Pandemic and Its Impact on Accounting Information Systems
Akande, Joseph Olorunfemi
(
ed.
);
Mugova, Shame
(
ed.
); …
-
2024
Integrated reporting for sustainable financial service sector in emerging economies post COVID-19 pandemic -- Lessons from Technology Infusion in Accounting During COVID-19 in the African Context -- A Case Study of Business Process Modelling, Continuous Auditing and Reporting in the Gwanda...
Persistent link: https://www.econbiz.de/10015056759
Saved in:
83
Disclosure of internal control evaluation reports of Chinese enterprises : history, problems and strategies
Yushu, Kuang
;
Li, Zongkeng
;
Rui, Liang
- In:
Finance research letters
66
(
2024
),
pp. 1-10
Persistent link: https://www.econbiz.de/10015061141
Saved in:
84
Intellectual capital disclosures (ICD) of Islamic banks under IFRS versus AAOIFI regimes : an international evidence
Syaima Binti Adznan
;
Sori, Zulkarnain Bin Muhamad
; …
- In:
Journal of Islamic accounting and business research
15
(
2024
)
6
,
pp. 1009-1027
Persistent link: https://www.econbiz.de/10015064239
Saved in:
85
How do auditors' use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?
Boyle, Erik S.
- In:
Journal of international accounting, auditing and taxation
54
(
2024
),
pp. 1-13
Persistent link: https://www.econbiz.de/10015065736
Saved in:
86
The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability : evidence from Korea
Lee, Woo Jae
;
Choi, Seung Uk
- In:
Journal of international accounting, auditing and taxation
54
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10015065741
Saved in:
87
IFRS first adoption : the one-size-fits-all approach
Benetti, Cristiane
;
Thiéry, Stéphanie
- In:
International journal of managerial and financial …
16
(
2024
)
3
,
pp. 282-311
Persistent link: https://www.econbiz.de/10015065980
Saved in:
88
The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA): assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-liste...
Mey, Mattheus T.
;
Lamprecht, Christiaan
- In:
Journal of economic and financial sciences : JEF
13
(
2020
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10012321229
Saved in:
89
Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh
;
Chen, Fuli
;
Tkal, Yarmila
;
Hordiyenko, Mykola
- In:
Scientific papers of the University of Pardubice
29
(
2021
)
2
,
pp. 1-17
The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownership, concentration of ownership, board size,...
Persistent link: https://www.econbiz.de/10012672056
Saved in:
90
The effect of corporate governance and investor protection environments on the value relevance of new accounting standards : the case of IFRS 9 and IAS 39
Mechelli, Alessandro
;
Cimini, Riccardo
- In:
Journal of management & governance
25
(
2021
)
4
,
pp. 1241-1266
Persistent link: https://www.econbiz.de/10012656547
Saved in:
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