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~person:"Barth, Mary E."
~person:"Bischof, Jannis"
~person:"Burger, Anton"
~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Haller, Axel"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~person:"Sellhorn, Thorsten"
~person:"Zülch, Henning"
~subject:"Berichtswesen"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"Germany"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Search: "IFRS"
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Berichtswesen
Deutschland
Financial statement analysis
Germany
Unternehmenspublizität
IFRS
184
Financial statement
36
Jahresabschluss
36
Accounting law
34
Bilanzrecht
34
Fair value accounting
23
Fair-Value-Bilanzierung
23
Accounting policy
22
Balancing accounts
22
Bilanzierung
22
Bilanzpolitik
22
Accounting valuation
20
Bilanzielle Bewertung
20
Consolidated financial statements
20
Konzernabschluss
20
Accounting standards
18
Bilanzierungsgrundsätze
18
KMU
16
SME
16
Corporate disclosure
15
Accounting
13
Rechnungswesen
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12
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8
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7
Comparison
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USA
7
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7
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7
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90
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91
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33
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31
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12
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11
Case study
11
Fallstudie
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7
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Language
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German
64
English
27
Author
All
Barth, Mary E.
Bischof, Jannis
Burger, Anton
Campa, Domenico
Chen, Ester
Haller, Axel
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Sellhorn, Thorsten
Zülch, Henning
Zwirner, Christian
34
Küting, Karlheinz
33
Lüdenbach, Norbert
18
Kümpel, Thomas
15
Müller, Stefan
15
Hoffmann, Wolf-Dieter
11
Ernstberger, Jürgen
10
Freiberg, Jens
10
Loitz, Rüdiger
10
Marten, Kai-Uwe
9
Schmidt, Martin
9
Petersen, Karl
8
Reinke, Jens
8
Reuter, Michael
8
Velte, Patrick
8
Weißenberger, Barbara E.
8
Kirsch, Hans-Jürgen
7
Power, David M.
7
Tsalavoutas, Ioannis
7
Wulf, Inge
7
Bigus, Jochen
6
Fink, Christian
6
Glaum, Martin
6
Herzig, Norbert
6
Hillmer, Hans-Jürgen
6
Hitz, Jörg-Markus
6
Kahle, Holger
6
Kajüter, Peter
6
Mardini, Ghassan H.
6
Pellens, Bernhard
6
Schultze, Wolfgang
6
Ulbrich, Philipp
6
Baetge, Jörg
5
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
17
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
9
Der Betrieb
7
Betriebs-Berater : BB
6
IRZ : Zeitschrift für internationale Rechnungslegung
4
Journal of business economics : JBE
3
PiR
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Advances in accounting : a research annual
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
2
International journal of managerial and financial accounting
2
Journal of international accounting research
2
WPg : Kompetenz schafft Vertrauen
2
Abacus : a journal of accounting, finance and business studies
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Corporate finance / Biz
1
Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung
1
European accounting review
1
Foundations and trends in accounting : FTACC
1
Global business & economics review
1
International business and economics research journal
1
Issues in accounting education
1
Journal of accounting research
1
Journal of accounting, auditing & finance
1
Journal of business finance & accounting : JBFA
1
Journal of financial economics
1
Journal of financial management and analysis : international review of finance
1
Journal of international accounting auditing & taxation
1
Journal of pension economics and finance
1
Kostenrechnungs-Praxis : krp ; Zeitschrift für Controlling, Accounting & System-Anwendungen
1
Problems and perspectives in management : PPM ; international research journal
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
1
Sparkasse : Manager-Magazin für die Sparkassen-Finanzgruppe
1
The accounting review : a publication of the American Accounting Association
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
Zeitschrift für Planung & Unternehmenssteuerung
1
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Source
All
ECONIS (ZBW)
91
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1
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of
91
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1
A tale of two supervisors : compliance with risk disclosure regulation in the banking sector
Bischof, Jannis
;
Daske, Holger
;
Elfers, Ferdinand
; …
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
1
,
pp. 498-536
Persistent link: https://www.econbiz.de/10013165399
Saved in:
2
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:
3
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:
4
IFRS
7 disclosures and risk perception of financial instruments
Bischof, Jannis
;
Ebert, Michael
- In:
Schmalenbach business review : sbr
66
(
2014
)
3
,
pp. 276-308
Persistent link: https://www.econbiz.de/10010385078
Saved in:
5
The future of financial reporting : insights from research
Barth, Mary E.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
1
,
pp. 66-78
Persistent link: https://www.econbiz.de/10011965528
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
Recognition versus disclosure of fair values
Müller, Maximilian André
;
Riedl, Edward J.
;
Sellhorn, …
- In:
The accounting review : a publication of the American …
90
(
2015
)
6
,
pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464
Saved in:
8
Discretion in the accounting for defined benefit obligations : an empirical analysis of German
IFRS
statements
Salewski, Marcus
;
Zülch, Henning
- In:
Journal of pension economics and finance
14
(
2015
)
3
,
pp. 266-292
Persistent link: https://www.econbiz.de/10011338262
Saved in:
9
Fair value-related information in anlysts' decision processes : evidence from the financial crisis
Bischof, Jannis
;
Daske, Holger
;
Sextroh, Christoph
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
3/4
,
pp. 363-400
Persistent link: https://www.econbiz.de/10010378412
Saved in:
10
National influence on the application of
IFRS
: interpretations and accounting estimates by German and British accountants
Wehrfritz, Martin
;
Haller, Axel
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 196-208
Persistent link: https://www.econbiz.de/10010378711
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