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~person:"Aboud, Ahmed"
~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Konzernabschluss"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Search: "IFRS"
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Subject
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Accounting policy
Financial statement analysis
Konzernabschluss
Unternehmenspublizität
IFRS
98
Deutschland
41
Germany
41
Financial statement
28
Jahresabschluss
28
Bilanzpolitik
17
Accounting law
15
Balancing accounts
15
Bilanzierung
15
Bilanzrecht
15
KMU
12
SME
12
Accounting valuation
11
Bilanzielle Bewertung
11
Consolidated financial statements
9
Corporate disclosure
8
Berichtswesen
6
Commercial law
6
Fair value accounting
6
Fair-Value-Bilanzierung
6
Handelsrecht
6
Reporting
6
Accounting standards
5
Bilanzierungsgrundsätze
5
Deferred taxes
5
IFRS 8
5
Latente Steuern
5
Accounting obligations
4
Bilanzierungspflicht
4
Complementary tax balance sheet
4
EU countries
4
EU-Staaten
4
Gewinn
4
Gewinn- und Verlustrechnung
4
Income statement
4
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4
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4
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10
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Article
35
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Article in journal
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35
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17
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16
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7
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7
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7
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7
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2
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German
25
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10
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Aboud, Ahmed
Chen, Ester
Kirsch, Hanno
Zülch, Henning
Küting, Karlheinz
27
Zwirner, Christian
22
Gattung, Andreas
8
Iatridis, George
8
Kümpel, Thomas
8
Müller, Stefan
8
Tsalavoutas, Ioannis
8
Wirth, Johannes
8
Houqe, Muhammad Nurul
7
Nobes, Christopher
7
Power, David M.
7
Rogler, Silvia
7
Ruhnke, Klaus
7
Schmidt, Martin
7
Walker, Martin
7
Watrin, Christoph
7
André, Paul
6
Daske, Holger
6
Glaum, Martin
6
Haaker, Andreas
6
Hellman, Niclas
6
Pellens, Bernhard
6
Petersen, Karl
6
Sellhorn, Thorsten
6
Street, Donna L.
6
Carlino, Laurent
5
Ebeling, Ralf Michael
5
Gassen, Joachim
5
Mardini, Ghassan H.
5
Marten, Kai-Uwe
5
Moehrle, Stephen R.
5
Schultze, Wolfgang
5
Tarca, Ann
5
Weber, Claus-Peter
5
Wulf, Inge
5
Bischof, Jannis
4
Bohnefeld, Silvia
4
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IRZ : Zeitschrift für internationale Rechnungslegung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Der Betrieb
3
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
3
RWZ aktuell : Recht & Rechnungswesen
3
WPg : Kompetenz schafft Vertrauen
3
Betriebs-Berater : BB
2
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
International business and economics research journal
1
International journal of disclosure and governance
1
Journal of international accounting auditing & taxation
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
PiR
1
Review of accounting studies
1
The international journal of accounting : TIJA
1
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Source
All
ECONIS (ZBW)
35
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1
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35
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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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