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Accounting in Europe Volume 9, 2012 - Issue 2: The Effects of Accounting Standards
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Original Articles

The Usefulness of Academic Research in Understanding the Effects of Accounting Standards

Marco Trombetta IE Business School, IE University, Madrid, Spain
,
Alfred Wagenhofer Institute of Accounting and Control, University of Graz, Graz, AustriaCorrespondence[email protected]
&
Peter Wysocki Accounting Department, University of Miami School of Business, Coral Gables, FL, USA
Pages 127-146 | Published online: 02 Oct 2012

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Begoña Giner & Araceli Mora. (2019) Bank loan loss accounting and its contracting effects: the new expected loss models. Accounting and Business Research 49:6, pages 726-752.
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Thorsten Sellhorn & Christian Stier. (2019) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. European Accounting Review 28:3, pages 573-603.
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Mădălina Dumitru, Justyna Dyduch, Raluca-Gina Gușe & Joanna Krasodomska. (2017) Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive. Accounting in Europe 14:3, pages 279-304.
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Paul André, GéRaldine Broye, Christopher Pong & Alain Schatt. (2016) Are Joint Audits Associated with Higher Audit Fees?. European Accounting Review 25:2, pages 245-274.
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Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. Accounting in Europe 11:2, pages 185-209.
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Peter Walton & Lisa Evans. (2013) Accounting in Europe – 10 years on. Accounting in Europe 10:2, pages 163-173.
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Niclas Hellman & Tomas Hjelström. (2023) The goodwill impairment test under IFRS: Objective, effectiveness and alternative approaches. Journal of International Accounting, Auditing and Taxation 52, pages 100558.
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Leidy Katerine Rojas Molina & Yuly Andrea Franco Gómez. (2022) Effects of the implementation of IFRS 16 leases in companies listed in the Colombian Stock Exchange. Revista Facultad de Ciencias Económicas 30:2, pages 43-58.
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Cģtģlina Gorgan, Ionela-Corina Chersan, Voicu D. Dragomir & Mģdģlina Dumitru. (2022) Food Waste Prevention Solutions in the Annual Reports of European Companies. www.amfiteatrueconomic.ro 24:60, pages 309.
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Kym Fraser & Benedict Sheehy. (2020) Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession. Publications 8:4, pages 46.
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Matteo La Torre, Svetlana Sabelfeld, Marita Blomkvist & John Dumay. (2020) Rebuilding trust: sustainability and non-financial reporting and the European Union regulation. Meditari Accountancy Research 28:5, pages 701-725.
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Ana Isabel Lopes & Mariana Lopes. (2019) Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements. Meditari Accountancy Research 27:1, pages 91-124.
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Jonas Oliveira, Graça Azevedo & Bertina Oliveira. (2018) Impairment Losses: The Impact of First-time Adoption of the Accounting Standardisation System in Portugal. Australian Accounting Review 28:4, pages 556-576.
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Graça Azevedo, Jonas Oliveira & Maria Arnanda Freitas Couto. (2018) Compliance with intangible assets disclosure requirements: study of Portuguese non-financial companies. Contaduría y Administración 64:4, pages 127.
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Nina Franzen & Barbara E. Weißenberger. (2015) The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany. Journal of Applied Accounting Research 16:1, pages 88-113.
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Frédéric Demerens, Anne Le Manh, Pascale Delvaille & Jean-Louis Paré. (2015) An ex ante analysis of change in reporting methods: the example of Joint Ventures. Gestion 2000 Volume 31:4, pages 65-89.
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Masaki Kusano, Yoshihiro Sakuma & Noriyuki Tsunogaya. (2015) Economic impacts of capitalization of operating leases: Evidence from Japan. Corporate Ownership and Control 12:4, pages 828-850.
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Horacio Molina Sánchez & Araceli Mora Enguídanos. (2015) Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos. Revista de Contabilidad 18:1, pages 99-113.
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Fernando Polo-Garrido. 2014. Accountability and Social Accounting for Social and Non-Profit Organizations. Accountability and Social Accounting for Social and Non-Profit Organizations 129 149 .
Alessandro Mura & Gianluigi Roberto. (2014) Nature and duration of the accounting differences between Italian and US GAAP. Journal of Applied Accounting Research 15:1, pages 2-21.
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Raffaele Fiume. (2013) Dialogue with standard setters. FINANCIAL REPORTING:1, pages 169-173.
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Araceli Mora. (2013) Increasing the relevance of "Policy Relevant Research". FINANCIAL REPORTING:1, pages 7-11.
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RALF EWERT & ALFRED WAGENHOFER. (2012) Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note. Abacus 48:2, pages 278-291.
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Niclas Hellman & Tomas Hjelström. (2022) The Goodwill Impairment Test under IFRS: Objective, Effectiveness and Alternative Approaches. SSRN Electronic Journal.
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Lisa L. Koonce, Cassie Mongold, Laura Savoie & Brian J. White. (2021) Experimental Research on Standard Setting Issues in Financial Reporting. SSRN Electronic Journal.
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Begooa Giner Inchausti & Araceli Mora. (2018) Bank Loan Loss Accounting and Its Contracting Effects: The New Expected Loss Models. SSRN Electronic Journal.
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Thorsten Sellhorn & Christian Stier. (2017) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. SSRN Electronic Journal.
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Begooa Giner & Araceli Mora. (2016) Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate. SSRN Electronic Journal.
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Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. SSRN Electronic Journal.
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Jean Bédard, Charles Piot & Alain Schatt. (2012) Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing. SSRN Electronic Journal.
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Paul André, Géraldine Broye, Christopher K.M. Pong & Alain Schatt. (2012) Do Joint Audits Lead to Greater Audit Fees?. SSRN Electronic Journal.
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