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IFRS

https://doi.org/10.1561/1400000055
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inferred← citeshttps://doi.org/10.2139/ssrn.4699908openalex-extracted
Twenty Years of IFRS 'Success'? A Systematic Review of Scopus Literature
inferred← citeshttps://doi.org/10.1007/978-3-031-42931-6_2openalex-snapshot
Germany
inferred← citeshttps://doi.org/10.1007/978-3-031-42931-6_3openalex-snapshot
United Kingdom
inferred← citeshttps://doi.org/10.1007/s10997-024-09729-5openalex-snapshot
How do global crises impact accounting regulation? 2008 financial crisis and COVID-19 in the EU IFRS regulatory space
inferred← citeshttps://doi.org/10.1007/s11573-022-01096-7openalex-snapshot
Sustainability reporting and risk governance
inferred← citeshttps://doi.org/10.1007/s11573-023-01147-7openalex-snapshot
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
inferred← citeshttps://doi.org/10.1007/s11573-023-01158-4openalex-snapshot
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society
inferred← citeshttps://doi.org/10.1007/s11573-023-01172-6openalex-snapshot
Recent developments in Business Economics
inferred← citeshttps://doi.org/10.1007/s41471-024-00200-7openalex-snapshot
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting
inferred← citeshttps://doi.org/10.1016/j.cpa.2026.102879openalex-snapshot
Political controversies over accounting technologies - The case of ‘other comprehensive income’
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2024.100598openalex-snapshot
How do auditors’ use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2025.100739openalex-snapshot
Twenty years of IFRS ‘success’? A systematic review of Scopus literature
inferred← citeshttps://doi.org/10.1016/j.jacceco.2025.101819openalex-snapshot
Discussion of “Accounting standards and antidumping investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie
inferred← citeshttps://doi.org/10.1080/00014788.2024.2346533openalex-snapshot
Using legitimacy strategies to secure organisational survival over time: the case of EFRAG
inferred← citeshttps://doi.org/10.1080/09638180.2023.2197248openalex-snapshot
Deviations from the Mandatory Adoption of IFRS in Europe? Why Non-Adoption Does Not Mean Non-Compliance
inferred← citeshttps://doi.org/10.1080/09638180.2023.2277327openalex-snapshot
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?
inferred← citeshttps://doi.org/10.1080/09638180.2024.2403467openalex-snapshot
The German Business Panel: Firm-Level Data for Accounting and Taxation Research
inferred← citeshttps://doi.org/10.1108/jal-01-2025-0044openalex-snapshot
Financial reporting implications for adopting two-tier accounting standards: International Financial Reporting Standards (IFRS) and IFRS for small- and medium-sized enterprises
inferred← citeshttps://doi.org/10.1108/jal-03-2023-0047openalex-snapshot
Research-practice gap in accounting journals? A topic modeling approach
inferred← citeshttps://doi.org/10.1108/qram-11-2023-0220openalex-snapshot
Towards a general model of stakeholders’ commitment to accounting change
inferred← citeshttps://doi.org/10.1108/sampj-05-2023-0314openalex-snapshot
Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting
inferred← citeshttps://doi.org/10.1111/1475-679x.70045openalex-snapshot
Real Effects of Subjectivity in Measuring Fair Values
inferred← citeshttps://doi.org/10.1111/1911-3846.13069openalex-snapshot
Following the blind? Database coding policies and the case of IFRS noncompliance
inferred← citeshttps://doi.org/10.1111/jifm.12230openalex-snapshot
Political Ideology Shapes Reporting Regulation: SEC Commissioners' Views on IFRS for US Issuers
inferred← citeshttps://doi.org/10.1142/s1094406024500161openalex-snapshot
Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows
inferred← citeshttps://doi.org/10.1287/mnsc.2022.4364openalex-snapshot
Asset Reclassifications and Bank Recapitalization During the Financial Crisis
inferred← citeshttps://doi.org/10.2139/ssrn.3777306openalex-snapshot
The German Business Panel: Insights on Corporate Taxation and Accounting during the COVID-19 Pandemic
inferred← citeshttps://doi.org/10.2139/ssrn.4445272openalex-snapshot
Benchmarking Country-by-Country Reports
inferred← citeshttps://doi.org/10.2139/ssrn.4627319openalex-snapshot
Real Effects of Subjectivity in Measuring Fair Values
inferred← citeshttps://doi.org/10.2139/ssrn.5868983openalex-snapshot
The Information Costs of Line Item Atypicality
inferred← citeshttps://doi.org/10.2308/jiar-2023-037openalex-snapshot
Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption
inferred← citeshttps://doi.org/10.2308/tar-2021-0778openalex-snapshot
Do Larger Reporting Networks Yield Benefits from Information Network Effects?
inferred← citeshttps://doi.org/10.3390/su17010138openalex-snapshot
Regulation of Sustainability Reporting Requirements—Digitalisation Path
inferred← citeshttps://doi.org/10.4337/9781803920597.00007openalex-snapshot
The benefits and detriments of global accounting convergence
inferred← citeshttps://doi.org/10.5937/aneksub2500005sopenalex-snapshot
International financial reporting standards as the basis of financial reporting for listed companies
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