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~accessRights:"restricted"
~person:"Allini, Alessandra"
~person:"Chen, Ester"
~person:"Glaum, Martin"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Pellens, Bernhard"
~person:"Schildbach, Thomas"
~person:"Schmidt, Martin"
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
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Accounting policy
Accounting standards
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Unternehmenspublizität
IFRS
26
Bilanzpolitik
8
Deutschland
7
Germany
7
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6
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4
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Allini, Alessandra
Chen, Ester
Glaum, Martin
Joshi, Prem Lal
Kirsch, Hanno
Pellens, Bernhard
Schildbach, Thomas
Schmidt, Martin
Schultze, Wolfgang
Zülch, Henning
André, Paul
6
Tsalavoutas, Ioannis
6
Hellman, Niclas
5
Aboud, Ahmed
4
Filip, Andrei
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Houqe, Muhammad Nurul
4
Iatridis, George
4
Lin, Steve
4
Monem, Reza M.
4
Nurunnabi, Mohammad
4
Quagli, Alberto
4
Tarca, Ann
4
Agyei-Mensah, Ben Kwame
3
Ali, Muhammad Jahangir
3
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3
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3
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3
Dunne, Theresa
3
Fifield, S. G. M.
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3
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Moehrle, Stephen R.
3
Napier, Christopher
3
Olibe, Kingsley O.
3
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3
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3
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3
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Accounting in Europe
2
Accounting and business research
1
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Advances in management accounting : a research annual
1
Australian accounting review
1
Der Betrieb
1
European accounting review
1
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1
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1
Journal of international accounting research
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1
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ECONIS (ZBW)
16
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1
The value relevance of risk disclosure : an analysis of the banking sector
Giner Inchausti, Begoña
;
Allini, Alessandra
;
Zampella, …
- In:
Accounting in Europe
17
(
2020
)
2
,
pp. 129-157
Persistent link: https://www.econbiz.de/10012256403
Saved in:
2
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under
IFRS
in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
3
A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
Schmidt, Martin
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 134-147
Persistent link: https://www.econbiz.de/10011997686
Saved in:
4
R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and
IFRS
adoption
Dinh, Tami
;
Schultze, Wolfgang
;
List, Thomas
;
Zbiegly, …
- In:
Journal of international accounting research
19
(
2020
)
1
,
pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
Saved in:
5
Disclosure choices, corporate characteristics and compliance with
IFRS
Practice Statement Management Commentary : an empirical study of Malaysian listed companies
Joshi, Prem Lal
;
Ling, Liew Chui
;
Yin, Lim Wei
; …
- In:
Global business & economics review
18
(
2016
)
6
,
pp. 679-703
Persistent link: https://www.econbiz.de/10011665566
Saved in:
6
Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"
Wang, Shiheng
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 251-257
Persistent link: https://www.econbiz.de/10011574231
Saved in:
7
Users' legitimacy perceptions about standard-setting processes
Durocher, Sylvain
;
Fortin, Anne
;
Allini, Alessandra
; …
- In:
Accounting and business research
49
(
2019
)
2
,
pp. 206-243
Persistent link: https://www.econbiz.de/10012225817
Saved in:
8
Discretionary accounting choices : the case of IAS 19 pension accounting
Glaum, Martin
;
Keller, Tobias
;
Street, Donna L.
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
2
,
pp. 139-170
Persistent link: https://www.econbiz.de/10011857702
Saved in:
9
Aligning financial and management accounting policies : what drives integration? : empirical evidence from German
IFRS
8 segment reports
Schmidt, Martin
- In:
Advances in management accounting : a research annual
28
(
2017
),
pp. 155-189
Persistent link: https://www.econbiz.de/10011729349
Saved in:
10
The positive externalities of
IFRS
R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
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