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~person:"Aboud, Ahmed"
~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Müller, Stefan"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Search: "IFRS"
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Accounting policy
Financial statement analysis
Unternehmenspublizität
IFRS
120
Deutschland
55
Germany
55
Jahresabschluss
37
Financial statement
36
Bilanzpolitik
22
Accounting law
21
Bilanzrecht
21
Balancing accounts
19
Bilanzierung
19
Accounting valuation
15
Bilanzielle Bewertung
15
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13
SME
13
Consolidated financial statements
12
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12
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9
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9
Accounting standards
8
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8
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Fair-Value-Bilanzierung
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5
Deferred taxes
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5
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5
Goodwill
5
IFRS 8
5
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5
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5
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5
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5
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33
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Article in journal
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33
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German
23
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10
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Aboud, Ahmed
Chen, Ester
Kirsch, Hanno
Müller, Stefan
Zülch, Henning
Iatridis, George
8
Küting, Karlheinz
8
Tsalavoutas, Ioannis
8
Houqe, Muhammad Nurul
7
Power, David M.
7
Walker, Martin
7
André, Paul
6
Glaum, Martin
6
Hellman, Niclas
6
Nobes, Christopher
6
Daske, Holger
5
Mardini, Ghassan H.
5
Moehrle, Stephen R.
5
Schultze, Wolfgang
5
Street, Donna L.
5
Tarca, Ann
5
Bischof, Jannis
4
Campa, Domenico
4
Filip, Andrei
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Joshi, Prem Lal
4
Landsman, Wayne R.
4
Lang, Mark H.
4
Leuz, Christian
4
Lourenço, Isabel Costa
4
Meckfessel, Michele
4
Monem, Reza M.
4
Reynolds-Moehrle, Jennifer Ann
4
Roberts, Clare B.
4
Rogler, Silvia
4
Sami, Heibatollah
4
Van Zijl, Tony
4
Wee, Marvin
4
Abaoub, Ezzeddine
3
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IRZ : Zeitschrift für internationale Rechnungslegung
4
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Betriebs-Berater : BB
3
Der Betrieb
3
PiR
2
RWZ aktuell : Recht & Rechnungswesen
2
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
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1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
International business and economics research journal
1
International journal of disclosure and governance
1
Journal of international accounting auditing & taxation
1
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
1
Review of accounting studies
1
The international journal of accounting : TIJA
1
WPg : Kompetenz schafft Vertrauen
1
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ECONIS (ZBW)
33
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1
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33
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1
Role of country-level characteristics in segment reporting : EU evidence
Aboud, Ahmed
;
Helfaya, Akrum
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150018-1-34
Persistent link: https://www.econbiz.de/10012938785
Saved in:
2
The impact of
IFRS
8 on segment information quality in the European Union : a multi-dimensional analysis
Aboud, Ahmed
;
Roberts, Clare B.
;
Hussainey, Khaled
- In:
International journal of disclosure and governance
16
(
2019
)
2/3
,
pp. 100-115
Persistent link: https://www.econbiz.de/10012305710
Saved in:
3
Managers' segment disclosure choices under
IFRS
8 : EU evidence
Aboud, Ahmed
;
Roberts, Clare B.
- In:
Accounting forum : advancing the interdisciplinary and …
42
(
2018
)
4
,
pp. 293-308
Persistent link: https://www.econbiz.de/10011962835
Saved in:
4
The impact of
IFRS
8 on financial analysts’ earnings forecast errors : EU evidence
Aboud, Ahmed
;
Roberts, Clare B.
;
Zalata, Alaa Mansour
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011965350
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
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:
7
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:
8
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:
9
Impairment of goodwill and deferred taxes under
IFRS
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Australian accounting review
26
(
2016
)
3
,
pp. 301-311
Persistent link: https://www.econbiz.de/10011625839
Saved in:
10
Bilanzpolitik im Rahmen der Erfassung von Wertminderungen : eine empirische Analyse europäischer Unternehmen
Zülch, Henning
;
Siggelkow, Lena
- In:
Corporate finance : Finanzierung, Kapitalmarkt, …
5
(
2014
)
2
,
pp. 65-73
Persistent link: https://www.econbiz.de/10010238879
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