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~accessRights:"restricted"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Lin, Steve"
~person:"Lüdenbach, Norbert"
~person:"Pellens, Bernhard"
~person:"Schmidt, Martin"
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Anreiz"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
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IFRS
27
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10
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10
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5
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Lin, Steve
Lüdenbach, Norbert
Pellens, Bernhard
Schmidt, Martin
Schultze, Wolfgang
Zülch, Henning
Hellman, Niclas
7
André, Paul
6
Tsalavoutas, Ioannis
6
Filip, Andrei
5
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Giner Inchausti, Begoña
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4
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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
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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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ECONIS (ZBW)
18
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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
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:
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
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
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
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:
7
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
Saved in:
8
Aligning financial and management accounting policies : what drives integration? : empirical evidence from German
IFRS
8 segment reports
Schmidt, Martin
- In:
Advances in management accounting : a research annual
28
(
2017
),
pp. 155-189
Persistent link: https://www.econbiz.de/10011729349
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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