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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:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"United States"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Bischof, Jannis
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1
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:
2
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:
3
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:
4
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:
5
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:
6
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
Saved in:
7
Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
Saved in:
8
Impairment of goodwill and deferred taxes under
IFRS
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Australian accounting review
26
(
2016
)
3
,
pp. 301-311
Persistent link: https://www.econbiz.de/10011625839
Saved in:
9
Bilanzielle Auswirkung von Preisstrategien am Beispiel von Handy-Subventionen
Marten, Kai-Uwe
;
Köhler, Annette G.
;
Schlereth, Dieter
- In:
Der Betrieb
56
(
2003
)
51/52
,
pp. 2713-2718
Persistent link: https://www.econbiz.de/10001855072
Saved in:
10
Leasingbilanzierung nach IAS im Vergleich zum deutschen Recht
Kirsch, Hanno
- In:
Wirtschaftswissenschaftliches Studium : WiSt ; …
32
(
2003
)
8
,
pp. 500-504
Persistent link: https://www.econbiz.de/10001777726
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