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~person:"André, Paul"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Schildbach, Thomas"
~person:"Velte, Patrick"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
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IFRS
133
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38
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André, Paul
Chen, Ester
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Velte, Patrick
Zülch, Henning
Küting, Karlheinz
17
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13
Kümpel, Thomas
10
Tsalavoutas, Ioannis
10
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8
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7
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7
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ECONIS (ZBW)
64
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1
Do fair value measurements affect accounting-based earnings quality? : a literature review with a focus on corporate governance as moderator
Thesing, Johannes
;
Velte, Patrick
- In:
Journal of business economics : JBE
91
(
2021
)
7
,
pp. 965-1004
Persistent link: https://www.econbiz.de/10012617785
Saved in:
2
Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi, Francesco
;
André, Paul
;
Dionysiou, Dionysia
; …
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
3
,
pp. 268-312
Persistent link: https://www.econbiz.de/10011694932
Saved in:
3
IFRS
adoption by UK unlisted firms : subsidiary- versus group-level incentives
André, Paul
;
Kalogirou, Fani
- In:
Accounting forum : advancing the interdisciplinary and …
44
(
2020
)
3
,
pp. 215-237
Persistent link: https://www.econbiz.de/10012298331
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
Examining the patterns of goodwill impairments in Europe and the US
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Accounting in Europe
13
(
2016
)
3
,
pp. 329-352
Persistent link: https://www.econbiz.de/10012154572
Saved in:
6
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:
7
Determinnats of mandatory goodwill disclosure : the case of impairment testing in Germany
Lazar, Laurent
;
Velte, Patrick
- In:
International journal of managerial and financial accounting
10
(
2018
)
4
,
pp. 301-330
Persistent link: https://www.econbiz.de/10011983798
Saved in:
8
Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
André, Paul
;
Dionysiou, Dionysia
;
Tsalavoutas, Ioannis
- In:
Applied economics
50
(
2018
)
7
,
pp. 707-725
Persistent link: https://www.econbiz.de/10011847155
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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