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AMERICAN CONCEPTUAL FRAME REGA...
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IFRS
10,144
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5,831
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2,756
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2,487
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1,819
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Küting, Karlheinz
105
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88
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80
Lüdenbach, Norbert
75
Müller, Stefan
68
Zwirner, Christian
68
Pellens, Bernhard
49
Nobes, Christopher
48
Wagenhofer, Alfred
48
Haskel, Jonathan
44
Bontis, Nick
43
Edvinsson, Leif
43
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41
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40
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40
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40
Baetge, Jörg
38
Sellhorn, Thorsten
38
Buchholz, Rainer
37
Wulf, Inge
37
Weißenberger, Barbara E.
36
Kümpel, Thomas
35
Haller, Axel
34
Abeysekera, Indra
32
Gebhardt, Günther
32
Leuz, Christian
32
Schmidt, Martin
32
Barth, Mary E.
30
Bischof, Jannis
30
Daske, Holger
30
Fülbier, Rolf Uwe
30
Gray, Sidney J.
30
Landsman, Wayne R.
30
Gassen, Joachim
29
Hommel, Michael
29
Lin, Yeh-Yun
29
Zimmermann, Jochen
29
Glaum, Martin
28
Haaker, Andreas
28
Hachmeister, Dirk
28
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Springer Fachmedien Wiesbaden
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National Bureau of Economic Research
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25
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
17
Verlag Dr. Kovač
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
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Westfälische Wilhelms-Universität Münster
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9
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9
International Accounting Standards Committee Foundation
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KLS Accounting & Valuation GmbH
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PriceWaterhouseCoopers <London>
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UVK Verlagsgesellschaft mbH
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IGI Global
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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6
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6
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6
Universität des Saarlandes
6
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5
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5
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Friedrich-Schiller-Universität Jena
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395
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234
WPg : Kompetenz schafft Vertrauen
158
International journal of learning and intellectual capital : IJLIC
145
SpringerLink / Bücher
139
Journal of intellectual capital
135
IMF Staff Country Reports
132
Der Betrieb
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Journal of Intellectual Capital
120
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111
The international journal of accounting : TIJA
104
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
95
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
Betriebswirtschaftliche Forschung und Praxis : BFuP
84
The accounting review : a publication of the American Accounting Association
78
Advances in accounting : a research annual
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Journal of international accounting research
70
Australian accounting review
68
International journal of learning and intellectual capital
66
PiR
61
International journal of accounting, auditing and performance evaluation : IJAAPE
58
Abacus : a journal of accounting, finance and business studies
55
Schriftenreihe internationale Rechnungslegung
53
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
Rechnungslegung und Wirtschaftsprüfung : RW
43
European financial and accounting journal : EFAJ
42
Research in accounting regulation
42
Knowledge management research & practice : KMRP
41
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ECONIS (ZBW)
15,535
USB Cologne (EcoSocSci)
767
RePEc
581
Other ZBW resources
297
EconStor
74
BASE
43
USB Cologne (business full texts)
34
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1
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:
2
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
The effect of the revision of intangible assets accounting standards on enterprise technology innovation
Chen, Jinyong
;
Lei, Hua
;
Luo, Jie
;
Tang, Xiangxi
;
Sial, …
- In:
Economic research
34
(
2021
)
1,3
,
pp. 3015-3037
Persistent link: https://www.econbiz.de/10014232042
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