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~isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
~isPartOf:"The international journal of accounting : TIJA"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Schmidt, Martin"
~person:"Tarca, Ann"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Fair-Value-Bilanzierung"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Fair-Value-Bilanzierung
Financial statement analysis
Financial statement
Unternehmenspublizität
IFRS
9
Fair value accounting
5
Bilanzpolitik
3
Earnings management
3
Gewinn
3
Profit
3
Accounting standards
2
Bilanzierungsgrundsätze
2
Corporate disclosure
2
Dividend
2
Dividende
2
Fair value
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International Financial Reporting Standards
2
Regulation
2
Unrealized earnings
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1996-2002
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Accounting
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Bootstrap-Verfahren
1
Business combinations
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Comparison
1
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Country differences
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1
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6
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4
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6
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Schmidt, Martin
Tarca, Ann
Zülch, Henning
Houqe, Muhammad Nurul
6
Sami, Heibatollah
4
Walker, Martin
4
Barbu, Elena M.
3
Dumontier, Pascal
3
Dunstan, Keitha
3
Feleagă, Liliana
3
Feleagă, Niculae
3
Gavious, Ilanit
3
Karim, A. K. M. Waresul
3
Monem, Reza M.
3
Schleicher, Thomas
3
Tahoun, Ahmed
3
Van Zijl, Tony
3
Xiaohui, Qu
3
Zhang, Guohua
3
Cai, Lei
2
Courtenay, Stephen M.
2
Ernstberger, Jürgen
2
Filip, Andrei
2
Haw, In-mu
2
Jeanjean, Thomas
2
Malone, Lance
2
Prather-Kinsey, Jenice
2
Rahman, Asheq
2
Rahman, Asheq R.
2
Vogler, Oliver
2
Wee, Marvin
2
Wilkins, Trevor
2
Zhou, Haiyan
2
Abayadeera, Nadana
1
Aboud, Ahmed
1
Ahmed, Kamran
1
Ali, Muhammad Jahangir
1
André, Paul
1
Bierey, Martin
1
Brousseau, Carl
1
Bélanger, Philippe
1
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
The international journal of accounting : TIJA
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
13
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
6
IRZ : Zeitschrift für internationale Rechnungslegung
5
Betriebs-Berater : BB
4
PiR
3
WPg : Kompetenz schafft Vertrauen
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
Der Betrieb
2
International journal of managerial and financial accounting
2
RWZ aktuell : Recht & Rechnungswesen
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
2
Accounting and finance
1
Advances in management accounting : a research annual
1
Australian accounting review
1
Australian journal of management
1
BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis
1
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Global business & economics review
1
International business and economics research journal
1
Issues in accounting education
1
Journal of contemporary accounting & economics
1
Journal of financial management and analysis : international review of finance
1
Review of accounting studies
1
The British accounting review : the journal of the British Accounting Association
1
Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis
1
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ECONIS (ZBW)
6
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1
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:
2
Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds
Bierey, Martin
;
Schmidt, Martin
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 122-141
Persistent link: https://www.econbiz.de/10011735382
Saved in:
3
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:
4
IFRS
non-GAAP earnings disclosures and fair value measurement
Malone, Lance
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
Saved in:
5
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:
6
Discussion of "
IFRS
non-GAAP earnings disclosures and fair value measurement"
Cheng, C. S. Agnes
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 99-112
Persistent link: https://www.econbiz.de/10011574180
Saved in:
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