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~language:"eng"
~person:"Chen, Ester"
~person:"Dobler, Michael"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Leuz, Christian"
~person:"Lüdenbach, Norbert"
~person:"Pellens, Bernhard"
~person:"Schmidt, Martin"
~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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Accounting policy
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IFRS
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12
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Chen, Ester
Dobler, Michael
Joshi, Prem Lal
Kirsch, Hanno
Leuz, Christian
Lüdenbach, Norbert
Pellens, Bernhard
Schmidt, Martin
Schultze, Wolfgang
Zülch, Henning
Harris, Peter
11
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11
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10
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9
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9
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8
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8
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8
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7
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7
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7
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7
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7
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4
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3
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ECONIS (ZBW)
31
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1
Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin
;
Dobler, Michael
- In:
The international journal of accounting
59
(
2024
)
1
,
pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
Saved in:
2
Financial accounting for deferred taxes : a systematic review of empirical evidence
Görlitz, Anna
;
Dobler, Michael
- In:
Management review quarterly
73
(
2023
)
1
,
pp. 113-165
Persistent link: https://www.econbiz.de/10014227405
Saved in:
3
Corporate risk disclosures in turbulent times : an international analysis in the global financial crisis
Lajili, Kaouthar
;
Li, Tie Mei
;
Chourou, Lamia
;
Dobler, …
- In:
Journal of international financial management & accounting
35
(
2024
)
1
,
pp. 261-289
Persistent link: https://www.econbiz.de/10014472460
Saved in:
4
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:
5
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:
6
Accounting for financial stability : bank disclosure and loss recognition in the financial crisis
Bischof, Jannis
;
Laux, Christian
;
Leuz, Christian
- In:
Journal of financial economics
141
(
2021
)
3
,
pp. 1188-1217
Persistent link: https://www.econbiz.de/10012873195
Saved in:
7
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:
8
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:
9
Constituents' formal participation in the IASB's due process : new insights into the impact of country and due process document characteristics
Dobler, Michael
;
Knospe, Oliver
- In:
Journal of governance and regulation : international …
5
(
2016
)
3
,
pp. 50-66
Persistent link: https://www.econbiz.de/10011673748
Saved in:
10
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
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