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IFRS
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DeFond, Mark L.
3
Lin, Steve
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Journal of international accounting research
Research policy : policy, management and economic studies of science, technology and innovation
489
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
409
NBER working paper series
354
Working paper / National Bureau of Economic Research, Inc.
309
Technological forecasting & social change : an international journal
307
NBER Working Paper
300
IRZ : Zeitschrift für internationale Rechnungslegung
247
WPg : Kompetenz schafft Vertrauen
200
SpringerLink / Bücher
184
Der Betrieb
180
Economics of innovation and new technology
158
The journal of technology transfer
149
International journal of learning and intellectual capital : IJLIC
146
Betriebs-Berater : BB
144
Journal of Intellectual Capital
120
Technology analysis & strategic management
116
Discussion paper
113
Journal of intellectual capital
113
The international journal of accounting : TIJA
111
Discussion paper / Centre for Economic Policy Research
104
Technovation : the international journal of technological innovation, entrepreneurship and technology management
98
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
97
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
95
ZEW discussion papers
93
Betriebswirtschaftliche Forschung und Praxis : BFuP
92
The accounting review : a publication of the American Accounting Association
92
International journal of industrial organization
90
Journal of international accounting auditing & taxation
90
Accounting in Europe
87
CESifo working papers
84
International journal of intellectual property management : IJIPM
83
International journal of technology management : IJTM
83
Working paper
83
Economics letters
82
RIETI discussion paper series
76
Management science : journal of the Institute for Operations Research and the Management Sciences
75
Advances in accounting : a research annual
73
Industry and innovation
73
Industrial and corporate change
70
Journal of accounting & economics
70
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ECONIS (ZBW)
70
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1
Real effects of intangibles capitalization : empirical evidence from voluntary
IFRS
adoption in Japan
Amano, Yoshiaki
- In:
Journal of international accounting research
19
(
2020
)
3
,
pp. 19-36
Persistent link: https://www.econbiz.de/10012504848
Saved in:
2
The optional qualitative assessment in impairment tests
Black, Dirk E.
;
Krupa, Jake
;
Minutti-Meza, Miguel
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 1-30
Persistent link: https://www.econbiz.de/10013411460
Saved in:
3
The cross-country comparability of
IFRS
earnings and book values : evidence from France and Germany
Kang, Tony
- In:
Journal of international accounting research
11
(
2012
)
1
,
pp. 185-190
Persistent link: https://www.econbiz.de/10009549394
Saved in:
4
The advent of
IFRS
in Canada : incidence on value relevance
Cormier, Denis
;
Magnan, Michel L.
- In:
Journal of international accounting research
15
(
2016
)
3
,
pp. 113-130
Persistent link: https://www.econbiz.de/10011633744
Saved in:
5
Fair value accounting and earnings persistence : evidence from international banks
Yao, Daifei
;
Percy, Majella
;
Stewart, Jenny
;
Hu, Fang
- In:
Journal of international accounting research
17
(
2018
)
1
,
pp. 47-68
Persistent link: https://www.econbiz.de/10011913486
Saved in:
6
Accounting for biological and the cost of debt
Daly, Abbie
;
Skaife, Hollis A.
- In:
Journal of international accounting research
15
(
2016
)
2
,
pp. 31-47
Persistent link: https://www.econbiz.de/10011619999
Saved in:
7
R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and
IFRS
adoption
Dinh, Tami
;
Schultze, Wolfgang
;
List, Thomas
;
Zbiegly, …
- In:
Journal of international accounting research
19
(
2020
)
1
,
pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
Saved in:
8
Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness : an empirical analysis
Taylor, Grantley
;
Richardson, Grant
;
Lanis, Roman
- In:
Journal of international accounting research
14
(
2015
)
1
,
pp. 25-57
Persistent link: https://www.econbiz.de/10011303084
Saved in:
9
The content of voluntary intangible asset disclosures : evidence from emerging market companies
Kang, Helen
;
Gray, Sidney J.
- In:
Journal of international accounting research
10
(
2011
)
1
,
pp. 109-125
Persistent link: https://www.econbiz.de/10009009044
Saved in:
10
Institutional environment, ownership, and disclosure of intangibles : evidence from East Asia
Ariff, Akmalia M.
;
Cahan, Steven F.
;
Emanuel, David M.
- In:
Journal of international accounting research
13
(
2014
)
1
,
pp. 33-59
Persistent link: https://www.econbiz.de/10010419425
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