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~accessRights:"restricted"
~person:"Chen, Ester"
~person:"Dinh, Tami"
~person:"Glaum, Martin"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Meckfessel, Michele"
~person:"Olibe, Kingsley O."
~person:"Pellens, Bernhard"
~person:"Schildbach, Thomas"
~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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Chen, Ester
Dinh, Tami
Glaum, Martin
Joshi, Prem Lal
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Meckfessel, Michele
Olibe, Kingsley O.
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Schildbach, Thomas
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1
The information content of earnings for UK firms disclosing under UK GAAP and
IFRS
Olibe, Kingsley O.
;
Strawser, Robert H.
;
Strawser, …
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013210011
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
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:
4
Security returns ans volume responses around international financial reporting standards (
IFRS
) earnings announcements
Olibe, Kingsley O.
- In:
The international journal of accounting : TIJA
51
(
2016
)
2
,
pp. 240-265
Persistent link: https://www.econbiz.de/10011513015
Saved in:
5
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:
6
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:
7
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:
8
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:
9
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:
10
Response to discussion of "Security returns ans volume responses around international financial reporting standards (
IFRS
) earnings announcements"
Olibe, Kingsley O.
- In:
The international journal of accounting : TIJA
51
(
2016
)
2
,
pp. 271-274
Persistent link: https://www.econbiz.de/10011513021
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