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~accessRights:"restricted"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Lin, Steve"
~person:"Lüdenbach, Norbert"
~person:"Nurunnabi, Mohammad"
~person:"Pellens, Bernhard"
~person:"Schmidt, Martin"
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
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Search: "IFRS"
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Accounting policy
Accounting standards
Accounting valuation
Financial statement analysis
Unternehmenspublizität
IFRS
34
Deutschland
10
Germany
10
Bilanzpolitik
9
Bilanzierungsgrundsätze
7
Corporate disclosure
6
Financial statement
6
Jahresabschluss
6
Earnings management
4
Fair value accounting
4
Fair-Value-Bilanzierung
4
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IASB
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International Financial Reporting Standards
2
International Financial Reporting Standards (IFRS)
2
International financial reporting standards
2
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2
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21
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18
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3
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Lin, Steve
Lüdenbach, Norbert
Nurunnabi, Mohammad
Pellens, Bernhard
Schmidt, Martin
Schultze, Wolfgang
Zülch, Henning
Hellman, Niclas
7
André, Paul
6
Tsalavoutas, Ioannis
6
Filip, Andrei
5
Aboud, Ahmed
4
Cardao-Pito, Tiago
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Houqe, Muhammad Nurul
4
Iatridis, George
4
Kümpel, Thomas
4
Monem, Reza M.
4
Novotny-Farkas, Zoltán
4
Tarca, Ann
4
Agyei-Mensah, Ben Kwame
3
Convery, Amanda M.
3
Cussatt, Marc
3
Dinh, Tami
3
Donker, Han
3
Dunne, Theresa
3
Fiechter, Peter
3
Fifield, S. G. M.
3
Kaufman, Matt
3
Khan, Urooj
3
Leuz, Christian
3
Lionzo, Andrea
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Magnan, Michel
3
Mazzi, Francesco
3
Meckfessel, Michele
3
Moehrle, Stephen R.
3
Moldovan, Rucsandra
3
Mora, Araceli
3
Olibe, Kingsley O.
3
Paugam, Luc
3
Power, David M.
3
Ramanna, Karthik
3
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Der Betrieb
3
Journal of international accounting auditing & taxation
3
Journal of international accounting research
2
Accounting in Europe
1
Advances in accounting : a research annual
1
Advances in management accounting : a research annual
1
Australian accounting review
1
Business horizons
1
European accounting review
1
Global business & economics review
1
International journal of disclosure and governance
1
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1
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ECONIS (ZBW)
21
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date (oldest first)
1
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:
2
The impact of mandatory adoption of
IFRS
in Saudi Arabia
Nurunnabi, Mohammad
;
Donker, Han
;
Jermakowicz, Eva K.
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013535860
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
Do the
IFRS
promote corporate social responsibility reporting? : evidence from
IFRS
convergence in India
Weerathunga, Prageeth Roshan
;
Chen, Xiaofang
; …
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-19
Persistent link: https://www.econbiz.de/10012421946
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
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:
8
Brexit and the Trump Era : the future of
IFRS
Nurunnabi, Mohammad
- In:
Business horizons
62
(
2019
)
3
,
pp. 319-326
Persistent link: https://www.econbiz.de/10012024120
Saved in:
9
Accrual anomaly and mandatory adoption of
IFRS
: evidence from Germany
Kim, Jung Hoon
;
Lin, Steve
- In:
Advances in accounting : a research annual
47
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
Saved in:
10
Is other comprehensive income reported in the income statement more value relevant? : the role of financial statement presentation
Lin, Steve
;
Martinez, Donel
;
Wang, Changjiang
;
Yang, Ya-wen
- In:
Journal of accounting, auditing & finance
33
(
2018
)
4
,
pp. 624-646
Persistent link: https://www.econbiz.de/10011934204
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