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~accessRights:"restricted"
~person:"Bischof, Jannis"
~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~person:"Sami, Heibatollah"
~person:"Walker, Martin"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Deutschland"
~subject:"Fair-Value-Bilanzierung"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Nachschlagewerk"
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26
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Bischof, Jannis
Campa, Domenico
Chen, Ester
Joshi, Prem Lal
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Köhler, Annette G.
Sami, Heibatollah
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Zülch, Henning
André, Paul
6
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Giner Inchausti, Begoña
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Der Betrieb
3
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
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ECONIS (ZBW)
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1
Mandatory
IFRS
adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
2
Voluntary
IFRS
adoption by unlisted European firms : impact on earnings quality and cost of debt
Cameran, Mara
;
Campa, Domenico
- In:
The international journal of accounting : TIJA
55
(
2020
)
3
,
pp. 2050013-1-36
Persistent link: https://www.econbiz.de/10012437900
Saved in:
3
Narrative disclosure quality and the timeliness of goodwill impairments
Iatridis, George
;
Pappas, Kostas
;
Walker, Martin
- In:
The British accounting review : the journal of the …
54
(
2022
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013209876
Saved in:
4
Accounting for financial stability : bank disclosure and loss recognition in the financial crisis
Bischof, Jannis
;
Laux, Christian
;
Leuz, Christian
- In:
Journal of financial economics
141
(
2021
)
3
,
pp. 1188-1217
Persistent link: https://www.econbiz.de/10012873195
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
IAS 41 and stock price informativeness
Hsu, Audrey Wen-hsin
;
Liu, Sophia
;
Sami, Heibatollah
; …
- In:
Asia-Pacific journal of accounting & economics : …
26
(
2019
)
1/2
,
pp. 64-89
Persistent link: https://www.econbiz.de/10012173934
Saved in:
8
The differential impact of
IFRS
adoption on aspects of seasoned equity offerings in the UK and France
Harakeh, Mostafa
;
Lee, Edward
;
Walker, Martin
- In:
Accounting in Europe
16
(
2019
)
1
,
pp. 106-138
Persistent link: https://www.econbiz.de/10012177172
Saved in:
9
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
Saved in:
10
The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
57
(
2017
)
3
,
pp. 681-699
Persistent link: https://www.econbiz.de/10011798920
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