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~person:"Barth, Mary E."
~person:"Bischof, Jannis"
~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Haller, Axel"
~person:"Harris, Peter"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"United States"
~subject:"Unternehmenspublizität"
~type_genre:"Arbeitspapier"
~type_genre:"Article in journal"
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Search: "IFRS"
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Accounting policy
Berichtswesen
Deutschland
Financial statement analysis
United States
Unternehmenspublizität
IFRS
209
Germany
68
Financial statement
43
Jahresabschluss
43
Bilanzpolitik
31
Fair value accounting
28
Fair-Value-Bilanzierung
28
Accounting standards
26
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26
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23
Bilanzrecht
23
Accounting valuation
22
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22
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20
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19
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19
KMU
18
SME
18
Consolidated financial statements
17
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17
Accounting
15
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15
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12
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10
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110
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28
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26
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7
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Language
All
German
66
English
61
Author
All
Barth, Mary E.
Bischof, Jannis
Campa, Domenico
Chen, Ester
Haller, Axel
Harris, Peter
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Schultze, Wolfgang
Zülch, Henning
Küting, Karlheinz
34
Zwirner, Christian
34
Lüdenbach, Norbert
20
Müller, Stefan
17
Kümpel, Thomas
16
Hoffmann, Wolf-Dieter
12
Freiberg, Jens
11
Ernstberger, Jürgen
10
Loitz, Rüdiger
10
Schmidt, Martin
10
Street, Donna L.
10
Velte, Patrick
10
Daske, Holger
9
Gassen, Joachim
9
Gebhardt, Günther
9
Glaum, Martin
9
Lang, Mark H.
9
Leuz, Christian
9
Marten, Kai-Uwe
9
Reinke, Jens
9
Sellhorn, Thorsten
9
Wulf, Inge
9
Hitz, Jörg-Markus
8
Holzmann, Oscar J.
8
Iatridis, George
8
Nobes, Christopher
8
Petersen, Karl
8
Reuter, Michael
8
Tsalavoutas, Ioannis
8
Walker, Martin
8
Weißenberger, Barbara E.
8
Burger, Anton
7
Henry, Elaine
7
Henselmann, Klaus
7
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
14
Arbeitspapier / HHL, Leipzig Graduate School of Management
10
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Betriebs-Berater : BB
7
Der Betrieb
6
IRZ : Zeitschrift für internationale Rechnungslegung
6
Review of business & finance studies : RBFS
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Journal of business case studies
3
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
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
Issues in accounting education
2
Journal of international accounting auditing & taxation
2
RWZ aktuell : Recht & Rechnungswesen
2
Schmalenbach business review : sbr
2
Abacus : a journal of accounting, finance and business studies
1
Asian Journal of Empirical Research
1
Australian accounting review
1
BIS working papers
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Corporate governance : the international journal for effective board performance
1
European accounting review
1
Foundations and trends in accounting : FTACC
1
Global business & economics review
1
Global journal of business research : GJBR
1
International business and economics research journal
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
Journal of accounting & economics
1
Journal of accounting research
1
Journal of accounting, auditing & finance
1
Journal of business & economics research
1
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All
ECONIS (ZBW)
127
Showing
1
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10
of
127
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date (oldest first)
1
The fight of Kanter AG : a case study on shareholder activism in the context of corporate control
Gebhardt, Maria
;
Mladenow, Kiril
;
Zülch, Henning
-
2022
Persistent link: https://www.econbiz.de/10014326897
Saved in:
2
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:
3
Voluntary
IFRS
adoption by unlisted European firms : impact on earnings quality and cost of debt
Cameran, Mara
;
Campa, Domenico
- In:
The international journal of accounting : TIJA
55
(
2020
)
3
,
pp. 2050013-1-36
Persistent link: https://www.econbiz.de/10012437900
Saved in:
4
A case study of accounting standards codification 842 lease accounting
Umapathy Ananthanarayanan
;
Harris, Peter
;
Jalbert, Terrance
- In:
Review of business & finance studies : RBFS
13
(
2022
)
1
,
pp. 47-62
Persistent link: https://www.econbiz.de/10013415292
Saved in:
5
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:
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
The impact of new lease standards under US GAAP and
IFRS
on financial ratios
Umapathy Ananthanarayanan
;
Harris, Peter
;
Shapiro, Steven J.
- In:
Review of business & finance studies : RBFS
11
(
2020
)
1
,
pp. 13-28
Persistent link: https://www.econbiz.de/10012306063
Saved in:
9
Does enforcement change earnings management behavior? : Evidence from the EU after mandatory
IFRS
adoption
Ebner, Germar
;
Hottmann, Johannes
;
Teuteberg, Torben
; …
-
2016
Persistent link: https://www.econbiz.de/10011518820
Saved in:
10
Mandatory
IFRS
adoption and earnings quality in different institutional settings : a comparison between Italy and the UK
Campa, Domenico
;
Donnelly, Ray
- In:
International journal of accounting, auditing and …
12
(
2016
)
1
,
pp. 24-44
Persistent link: https://www.econbiz.de/10011585867
Saved in:
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