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~accessRights:"restricted"
~person:"Chen, Ester"
~person:"Glaum, Martin"
~person:"Iatridis, George"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Olibe, Kingsley O."
~person:"Pellens, Bernhard"
~person:"Schildbach, Thomas"
~person:"Schmidt, Martin"
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Financial statement"
~subject:"International Financial Reporting Standards"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
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IFRS
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10
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8
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Chen, Ester
Glaum, Martin
Iatridis, George
Joshi, Prem Lal
Kirsch, Hanno
Olibe, Kingsley O.
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
Lin, Steve
4
Monem, Reza M.
4
Nurunnabi, Mohammad
4
Quagli, Alberto
4
Sellami, Yosra Mnif
4
Tarca, Ann
4
Walker, Martin
4
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3
Ali, Muhammad Jahangir
3
Allini, Alessandra
3
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3
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3
Dinh, Tami
3
Dunne, Theresa
3
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3
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3
Mazzi, Francesco
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
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3
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2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
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1
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1
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Der Betrieb
1
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1
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1
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ECONIS (ZBW)
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1
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:
2
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:
3
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:
4
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:
5
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:
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
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:
8
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:
9
Integrated reporting : an accounting disclosure tool for high quality financial reporting
Pavlopoulos, Athanasios
;
Magnis, Chris
;
Iatridis, George
- In:
Research in international business and finance
49
(
2019
),
pp. 13-40
Persistent link: https://www.econbiz.de/10012135986
Saved in:
10
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
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