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André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis

Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts

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Informa UK Limited, 2018

Published in: Applied Economics
Castro, Walther Bottaro

Hedge Accounting: Gerenciamento de Resultado e Fragilidades do CPC 38/IAS 39 (Hedge Accounting: Earnings Management and Fragilities of IAS 39 and CPC 38 )

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Elsevier BV, 2014

Published in: SSRN Electronic Journal
Reporting of R&D Costs Under IAS 38 – The Case of Biopharmaceutical Companies

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University of National and World Economy, 2022

Published in: Research Papers
Agyei-Mensah, Ben Kwame

IAS-38 disclosure compliance and corporate governance: evidence from an emerging market

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Emerald, 2019

Published in: Corporate Governance: The International Journal of Business in Society
Hassan, Mohammed Saeed; Sarea, Adel M.; Kukreja, Gagan

Testing the Level of Compliance of International Accounting Standard IAS 38: Evidence from Bahrain

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Sciedu Press, 2019

Published in: Accounting and Finance Research
Novák, Michal

The Quality of Disclosure under IAS 38 in Financial Statements of Entities Listed on PSE

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Prague University of Economics and Business, 2018

Published in: European Financial and Accounting Journal
Dargenidou, Christina; Jackson, Richard H.G.; Tsoligkas, Fanis

A Disadvantage in IFRS Adoption in the UK: The Adverse Consequences of IAS 38

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Elsevier BV, 2017

Published in: SSRN Electronic Journal
Dumas, Guillaume; Martinez, Isabelle

IAS 38 et activation des dépenses de développement : Comptabilisation opportuniste ou informative ? : Comptabilisation opportuniste ou informative ?

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John Libbey Eurotext, 2015

Published in: Revue Française de Gestion
Dinh, Tami; Eierle, Brigitte; Schultze, Wolfgang; Steeger, Leif

Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38

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Wiley, 2015

Published in: Journal of International Financial Management & Accounting
Wang, Zhemin

An Empirical Assessment Of Reported Intangible Assets Under IAS No.38

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Clute Institute, 2011

Published in: International Business & Economics Research Journal (IBER)
Cheung, Esther; Evans, Elaine; Wright, Sue

The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets

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Wiley, 2008

Published in: Australian Accounting Review
Dinh, Tami; Schultze, Wolfgang; List, Thomas; Zbiegly, Nadine

R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption

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Elsevier BV, 2020

Published in: SSRN Electronic Journal
Dinh, Tami; Schultze, Wolfgang; List, Thomas; Zbiegly, Nadine

R&D Disclosures and Capitalization under IAS 38—Evidence on the Interplay between National Institutional Regulations and IFRS Adoption

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American Accounting Association, 2020

Published in: Journal of International Accounting Research
Kunath, Oliver

Kaufpreisallokation: Bilanzierung erworbener immaterieller Vermögenswerte nach IFRS 3 (2004)/IAS 38 (rev. 2004) und ED IFRS 3 (amend. 2005)

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Springer Fachmedien Wiesbaden GmbH, 2005

Published in: Controlling & Management
Pierini, Lucia

Are Accounting Choices a Way to Meet or Beat Analyst Forecasts Alternative to Earnings Management? Evidence from the Adoption of IAS38 for Brand Measurement

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Elsevier BV, 2017

Published in: SSRN Electronic Journal
HABERAL, Zehra

MADDİ OLMAYAN DURAN VARLIKLAR İÇERİSİNDE MARKANIN ÖNEMİ ve TMS 38 KAPSAMINDA MUHASEBELEŞTİRME ESASLARININ DEĞERLENDİRİLMESİ THE IMPORTANCE OF BRAND IN INTANGIBLE ASSETS AND THE EVALUATION OF ITS ACCOUNTING PRINCIPLES WITHIN THE SCOPE OF IAS 38

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Muhasebe ve Vergi Uygulamalari Dergisi, 2022

Published in: Muhasebe ve Vergi Uygulamaları Dergisi

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