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Anita Tenzer. (2024) Impact of IFRS 15 adoption on performance measurement in healthcare – the case of National Health Service Foundation Trusts. Cogent Business & Management 11:1.
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Laila Aladwey & Ahmed Diab. (2023) The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country. Cogent Business & Management 10:1.
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D. Coetsee, A. Mohammadali-Haji & M. van Wyk. (2022) Revenue recognition practices in South Africa: An analysis of the decision usefulness of IFRS 15 disclosures. South African Journal of Accounting Research 36:1, pages 22-44.
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Richard Veysey. (2020) ‘The real effects of a new revenue accounting standard’- a practitioner view. Accounting and Business Research 50:5, pages 504-506.
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RAY BALL. (2023) By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature. Journal of Accounting Research 62:1, pages 7-54.
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Mobolaji Alabi & Andrew Urquhart. (2024) The financial impact of financial fair play regulation: Evidence from the English premier league. International Review of Financial Analysis 92, pages 103088.
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Woo Jae Lee & Seung Uk Choi. (2024) The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea. Journal of International Accounting, Auditing and Taxation 54, pages 100601.
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Henrike Biehl, Christopher Bleibtreu & Ulrike Stefani. (2024) The real effects of financial reporting: Evidence and suggestions for future research. Journal of International Accounting, Auditing and Taxation 54, pages 100594.
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André Lamblet Dias & Thiago de Abreu Costa. (2024) Efeitos do CPC 47 (IFRS 15) sob a ótica do gerenciamento de receitas no mercado acionário brasileiro. Revista Catarinense da Ciência Contábil 23, pages e3419.
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Mohammed M. Yassin, Dea’a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab & Farouq Altahtamouni. (2024) Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis. International Journal of Financial Studies 12:1, pages 1.
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Beatriz Garcia Osma, Jacobo Gomez-Conde & Araceli Mora. (2024) Externalities of Financial Reporting Regulation on Management Control Systems. SSRN Electronic Journal.
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Marelize Malan & Patel Zaheera. 2024. Towards Digitally Transforming Accounting and Business Processes. Towards Digitally Transforming Accounting and Business Processes
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용미 김 & 상혁 이. (2023) K-IFRS 제1115호 도입과 재무제표 비교가능성. Korean Accounting Journal 32:6, pages 107-129.
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مؤيد الفضل. (2023) قيمة الملاءمة لإيرادات العقود مع الزبائن قبل وبعد تطبيق IFRS 15 ومدى تأثرها بدوافع الإدارة: دراسة تطبيقية على الشركات الصناعية الأردنية. مجلة جامعة الشارقة للعلوم الانسانية والاجتماعية 20:4.
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Syazwani ‘Izzati Mohd Fauzi, Mazurina Mohd Ali & Erlane K. Ghani. (2023) MFRS 15 revenue from contracts with customers: its adoption and the organisational change. Journal of Revenue and Pricing Management.
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Pınar OKAN GÖKTEN, Burak ÖZDOĞAN & Soner GÖKTEN. (2023) TFRS 15 Asıl/Vekil Konumlandırması Üzerine Vaka İncelemesi: Turkcell ve GezinomiTFRS 15 Case Study on Principal/Agent Positioning: Turkcell and Gezinomi. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi 26:2, pages 345-356.
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Hanyu Yan. (2023) Changes in Accounting Standards and Accrual-based Earnings Management: Evidence from CAS 14. BCP Business & Management 49, pages 242-249.
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Ali Raza, Turgut Tursoy & Sadam Ali Balal. (2023) Sustainable Working Capital and Financial Performance in Cement Industry of Pakistan: An OLS Approach*. Economía chilena, pages 1-17.
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Sebastian Onie, Le Ma, Helen Spiropoulos & Peter Wells. (2022)
An evaluation of the impacts of the adoption of
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Sophia M. Brink & Gretha Steenkamp. (2023) An IFRS Decision Heuristic—A Model for Accounting for Credit Card Rewards Programme Transactions. Journal of Risk and Financial Management 16:3, pages 169.
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Milda Kvekšienė, Lina Striaukaitė & Deimantė Kuzminskaitė. (2023) Regulation of Financial Statements of Small Partnerships and Micro-enterprises: Comparative Analysis. Socialiniai tyrimai 46:1, pages 8-23.
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Joel Antunes & Ana Morais. (2022) Efeitos da adoção da IFRS 16 — locações nas empresas cotadas no STOXX Europe 50. Innovar 33:88.
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Humayun Kabir & Li Su. (2022) How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand. Journal of International Accounting, Auditing and Taxation 49, pages 100507.
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Yuji Shirabe & Makoto Nakano. (2022) Does Integrated Reporting Affect Real Activities Manipulation?. Sustainability 14:17, pages 11110.
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Chii-Shyan Kuo, Jia-Jye Yu & Feng-Chen Chang. (2022) Revenue recognition and channel stuffing in the Taiwanese semiconductor industry. International Journal of Disclosure and Governance 19:3, pages 352-361.
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Christophe Herriau, Gaëlle Lenormand & Lionel Touchais. (2022) Le processus d’implantation d’une nouvelle norme comptable : le cas de l’IFRS 15. Comptabilité Contrôle Audit Tome 28:3, pages 7-38.
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. 2022. Perspectives on International Financial Reporting and Auditing in the Airline Industry. Perspectives on International Financial Reporting and Auditing in the Airline Industry
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Mohammed M. Yassin, Osama Samih Shaban, Dea’a Al-Deen Al-Sraheen & Khaldoon Ahmad Al Daoud. (2022) Revenue standard and earnings management during the COVID-19 pandemic: A comparison between IFRS and GAAP. Journal of Governance and Regulation 11:2, pages 80-93.
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Valentin Ioan Usurelu & Adriana Dutescu. (2021) The impact of COVID 19 crisis on revenue recognition for telecommunications sector. Proceedings of the International Conference on Business Excellence 15:1, pages 793-810.
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Korten TEZEL & Derya ÜÇOĞLU. (2021) TFRS 15 Müşteri Sözleşmelerinden Hasılat Standardına Geçişin BİST 100 Endeksindeki Firmaların Finansal Tablolarına Etkileri. Muhasebe ve Finansman Dergisi:92, pages 91-114.
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Alberto Quagli, Elisa Roncagliolo & Gabriele D’Alauro. (2021) The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15. International Journal of Disclosure and Governance 18:3, pages 290-303.
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Andrzej Piosik. (2021) Revenue recognition in achieving consensus on analysts’ forecasts for revenue, operating income and net earnings: the role of implementing IFRS 15. Evidence from Poland. Procedia Computer Science 192, pages 1560-1572.
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Ray Ball. (2022) By What Criteria Do We Evaluate Accounting?. SSRN Electronic Journal.
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Jude Edeigba. (2022) Analyses of Unintended Consequences of IAS 12 Adoption on Deferred Taxes. SSRN Electronic Journal.
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Luminita Enache, Zhongwei Huang, Rucsandra Moldovan & Anup Srivastava. (2022) Labor Costs of Implementing New Accounting Standards. SSRN Electronic Journal.
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Waqar Ali & Ayung Tseng. (2022) The Effects of ASC 606 on Revenue Recognition. SSRN Electronic Journal.
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