//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~language:"eng"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Inflection points in the devel...
Similar by subject
Narrow search
Delete all filters
| 1 applied filter
Year of publication
From:
To:
Subject
All
IFRS
6,261
Intangible assets
5,176
Immaterielle Werte
4,852
Accounting
1,406
Rechnungswesen
1,397
Accounting standards
1,194
Bilanzierungsgrundsätze
1,175
Welt
1,004
World
1,004
USA
847
United States
832
Immaterielle Güter
757
Intangible goods
757
Corporate disclosure
742
Unternehmenspublizität
742
Fair value accounting
710
Fair-Value-Bilanzierung
710
Firm performance
700
Unternehmenserfolg
699
EU-Staaten
643
EU countries
642
Accounting policy
618
Bilanzpolitik
614
Knowledge management
608
Human capital
603
Humankapital
593
Wissensmanagement
590
Bilanzrecht
544
Accounting law
543
Intellectual capital
535
Jahresabschluss
525
Financial statement
520
Accounting valuation
507
Bilanzielle Bewertung
506
Theorie
504
Theory
504
Innovation
472
intellectual capital
467
Bank
459
Corporate governance
412
more ...
less ...
Online availability
All
Free
3,389
Undetermined
3,163
Type of publication
All
Article
7,452
Book / Working Paper
4,105
Journal
43
Other
2
Type of publication (narrower categories)
All
Article in journal
6,196
Aufsatz in Zeitschrift
6,196
Aufsatz im Buch
860
Book section
860
Graue Literatur
712
Non-commercial literature
712
Working Paper
644
Arbeitspapier
602
research-article
170
Collection of articles of several authors
163
Sammelwerk
163
Hochschulschrift
145
Thesis
97
Reprint
85
Conference paper
77
Konferenzbeitrag
77
Aufsatzsammlung
70
Lehrbuch
65
Case study
64
Fallstudie
64
Textbook
61
Konferenzschrift
38
conceptual-paper
31
case-report
26
Article
23
review-article
23
Amtsdruckschrift
22
Collection of articles written by one author
22
Government document
22
Sammlung
22
Conference proceedings
21
review
20
Glossar enthalten
14
Glossary included
14
Handbook
14
Handbuch
14
Guidebook
12
Ratgeber
12
viewpoint
12
Bibliografie
9
more ...
less ...
Language
All
English
German
5,040
Undetermined
557
French
45
Polish
32
Russian
20
Spanish
16
Czech
9
Italian
9
Romanian
7
Croatian
3
Lithuanian
3
Norwegian
3
Serbian
3
Swedish
3
Dutch
2
Slovenian
2
Valencian
1
Danish
1
Portuguese
1
Albanian
1
Turkish
1
Ukrainian
1
more ...
less ...
Author
All
Nobes, Christopher
48
Bontis, Nick
42
Edvinsson, Leif
40
Haskel, Jonathan
39
Abeysekera, Indra
32
Leuz, Christian
32
Barth, Mary E.
30
Landsman, Wayne R.
30
Gray, Sidney J.
29
Lin, Yeh-Yun
29
Daske, Holger
28
Lev, Baruch
28
Guthrie, James P.
27
Tarca, Ann
27
Tsalavoutas, Ioannis
27
Zeff, Stephen A.
26
Street, Donna L.
25
Zülch, Henning
25
McGrattan, Ellen R.
24
Beding, Tord
23
Chen, Jeffrey
23
Corrado, Carol
23
Ordóñez de Pablos, Patricia
23
Sunder, Shyam
23
Harris, Peter
22
Bounfour, Ahmed
21
Finch, Nigel
20
Gebhardt, Günther
20
Hulten, Charles R.
20
Marr, Bernard
20
Miyagawa, Tsutomu
20
Prescott, Edward C.
20
Schiuma, Giovanni
20
Chand, Parmod
19
Dumay, John
19
Lobo, Gerald J.
19
Roth, Felix
19
Shakina, Elena
19
Alexander, David
18
Biondi, Yuri
18
more ...
less ...
Institution
All
International Accounting Standards Board
49
National Bureau of Economic Research
34
International Accounting Standards Committee
21
International Monetary Fund (IMF)
13
PriceWaterhouseCoopers <London>
9
Ernst & Young <London> / International Financial Reporting Group
8
IGI Global
8
World Bank
8
Edward Elgar Publishing
7
UVK Verlagsgesellschaft mbH
7
Ernst & Young <London>
6
Institut der Wirtschaftsprüfer in Deutschland
6
OECD
6
Asian Development Bank
5
International Accounting Standards Committee Foundation
5
International Actuarial Association
5
International Association for the Study of Insurance Economics
5
Springer Fachmedien Wiesbaden
5
Basel Committee on Banking Supervision
4
Deloitte LLP
4
Schmalenbach-Gesellschaft für Betriebswirtschaft
4
Brussels European and Global Economic Laboratory
3
Centre on Transnational Corporations
3
Erasmus Research Institute of Management
3
Fondazione ENI Enrico Mattei (FEEM)
3
Institute of Chartered Accountants in England and Wales
3
Internationale Vereinigung für Steuerrecht
3
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
3
PwC Deutsche Revision Aktiengesellschaft - Wirtschaftsprüfungsgesellschaft <Frankfurt, Main>
3
Banco de España
2
CESifo
2
CFA Institute <Charlottesville, Va.>
2
Department of Economics and Business, Universitat Pompeu Fabra
2
Deutscher Betriebswirtschafter-Tag <59, 2005, Frankfurt, Main>
2
Europäische Kommission / Gemeinsame Forschungsstelle
2
Europäische Kommission / Generaldirektion Unternehmen
2
Europäische Kommission / Kontaktausschuss für Richtlinien der Rechnungslegung
2
Gottfried Wilhelm Leibniz Universität Hannover
2
KPMG International Financial Reporting Group
2
Productivity Commission, Government of Australia
2
more ...
less ...
Published in...
All
International journal of learning and intellectual capital : IJLIC
145
Journal of intellectual capital
134
Journal of Intellectual Capital
120
The international journal of accounting : TIJA
104
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
90
Journal of international accounting auditing & taxation
86
Accounting in Europe
85
The accounting review : a publication of the American Accounting Association
78
Advances in accounting : a research annual
73
Journal of international accounting research
70
Australian accounting review
68
International journal of learning and intellectual capital
66
International journal of accounting, auditing and performance evaluation : IJAAPE
58
Abacus : a journal of accounting, finance and business studies
55
Accounting horizons : a quarterly publication of the American Accounting Association
52
Journal of accounting & management information systems : JAMIS
51
Critical perspectives on accounting : an international journal for social and organizational accountability
50
Journal of accounting & economics
49
Journal of accounting and public policy
47
The journal of corporate accounting & finance
47
Issues in accounting education
46
Cogent business & management
45
Review of accounting studies
44
Accounting forum : advancing the interdisciplinary and global connection of accounting research
43
European financial and accounting journal : EFAJ
42
Research in accounting regulation
42
Knowledge management research & practice : KMRP
41
European accounting review
36
International business and economics research journal
36
International journal of economics and finance
36
Journal of applied accounting research
36
International journal of managerial and financial accounting
35
The British accounting review : the journal of the British Accounting Association
35
NBER working paper series
34
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
33
International journal of critical accounting : IJCA
33
SpringerLink / Bücher
33
The journal of applied business research
33
European research studies
31
International journal of economics and financial issues : IJEFI
31
more ...
less ...
Source
All
ECONIS (ZBW)
11,036
Other ZBW resources
296
USB Cologne (EcoSocSci)
102
EconStor
71
RePEc
69
BASE
16
USB Cologne (business full texts)
12
more ...
less ...
Showing
1
-
10
of
11,602
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Inflection points in the development of IAS 38
Ienciu, Nicoleta Marie
;
Matiş, Dumitru
- In:
Journal of financial reporting & accounting : JFRA
12
(
2014
)
1
,
pp. 62-75
Persistent link: https://www.econbiz.de/10010410324
Saved in:
2
Market assessment of intangibles and voluntary disclosure about innovation : the incidence of IFRS
Ledoux, Marie-Josée
;
Cormier, Denis
- In:
Review of accounting & finance
12
(
2013
)
3
,
pp. 286-304
Persistent link: https://www.econbiz.de/10009788074
Saved in:
3
Impact of software expenses on financial statements and capital ratios in the financial sector empirical : evidence from Germany and Austria
Leitner-Hanetseder, Susanne
;
Arminger, Josef
;
Hangl, Christa
- In:
Accounting & taxation : AT
13
(
2021
)
1
,
pp. 97-108
Persistent link: https://www.econbiz.de/10012692823
Saved in:
4
Factors affecting the value-relevance of capitalized exploration and evaluation expenditures under IFRS 6
Ferguson, Andrew
;
Kean, Stephen
;
Pündrich, Gabriel
- In:
Journal of accounting, auditing & finance : JAAF
36
(
2021
)
4
,
pp. 802-825
Persistent link: https://www.econbiz.de/10012661993
Saved in:
5
Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying
;
Zhang, Yong
- In:
Journal of accounting, auditing & finance
32
(
2017
)
2
,
pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
Saved in:
6
Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore
;
Fiorentino, Raffaele
;
Garzella, Stefano
- In:
International journal of critical accounting : IJCA
9
(
2017
)
4
,
pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
Saved in:
7
Impact of intangibles on firm value : an empirical evidence from European public companies
Glova, Jozef
;
Mrázková, Silvia
- In:
Ekonomický časopis : časopis pre ekonomickú …
66
(
2018
)
7
,
pp. 665-680
Persistent link: https://www.econbiz.de/10012152851
Saved in:
8
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:
9
The value relevance and reliability of intangible assets : evidence from South Korea
Ji, Hyunmi
- In:
Global business and finance review
23
(
2018
)
2
,
pp. 98-107
Persistent link: https://www.econbiz.de/10011896977
Saved in:
10
New inflection points identified in the evolution of IAS 38 Intangible Assets : a critical approach
Ienciu, Nicoleta Maria
;
Ienciu, Ionel-Alin
- In:
International journal of critical accounting : IJCA
8
(
2016
)
3/4
,
pp. 321-344
Persistent link: https://www.econbiz.de/10011659753
Saved in:
1
2
3
4
5
6
7
8
9
10
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->