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~person:"Barth, Mary E."
~person:"Bischof, Jannis"
~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:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"United States"
~type_genre:"Article in journal"
~type_genre:"Reprint"
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Search: "IFRS"
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Accounting policy
Berichtswesen
Deutschland
Financial statement analysis
United States
IFRS
178
Germany
64
Financial statement
34
Jahresabschluss
34
Accounting law
28
Bilanzrecht
28
Balancing accounts
23
Bilanzierung
23
Fair value accounting
23
Fair-Value-Bilanzierung
23
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22
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20
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20
Accounting standards
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16
SME
16
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German
65
English
27
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Barth, Mary E.
Bischof, Jannis
Campa, Domenico
Chen, Ester
Haller, Axel
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Sellhorn, Thorsten
Zülch, Henning
Küting, Karlheinz
34
Zwirner, Christian
34
Lüdenbach, Norbert
20
Müller, Stefan
17
Kümpel, Thomas
15
Hoffmann, Wolf-Dieter
12
Street, Donna L.
11
Ernstberger, Jürgen
10
Freiberg, Jens
10
Harris, Peter
10
Loitz, Rüdiger
10
Schmidt, Martin
10
Velte, Patrick
10
Glaum, Martin
9
Marten, Kai-Uwe
9
Nobes, Christopher
9
Reinke, Jens
9
Weißenberger, Barbara E.
9
Wulf, Inge
9
Holzmann, Oscar J.
8
Iatridis, George
8
Petersen, Karl
8
Reuter, Michael
8
Walker, Martin
8
Burger, Anton
7
Gebhardt, Günther
7
Henry, Elaine
7
Kirsch, Hans-Jürgen
7
Ulbrich, Philipp
7
Bigus, Jochen
6
Cheng, Kang
6
Eiselt, Andreas
6
Fink, Christian
6
Gassen, Joachim
6
Herzig, Norbert
6
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
15
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Betriebs-Berater : BB
7
Der Betrieb
6
IRZ : Zeitschrift für internationale Rechnungslegung
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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
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
Issues in accounting education
2
Journal of international accounting research
2
RWZ aktuell : Recht & Rechnungswesen
2
Abacus : a journal of accounting, finance and business studies
1
Accounting theory ; Vol. 3
1
Australian accounting review
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Corporate governance : the international journal for effective board performance
1
Foundations and trends in accounting : FTACC
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 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
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
1
The international journal of accounting : TIJA
1
The later years of the International Accounting Standards Committee
1
WPg : Kompetenz schafft Vertrauen
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
Zeitschrift für Planung & Unternehmenssteuerung
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ECONIS (ZBW)
92
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1
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:
2
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:
3
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:
4
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:
5
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:
6
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:
7
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:
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
Bleak weather for Sun-Shine AG : a case study of impairment of assets
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Issues in accounting education
30
(
2015
)
2
,
pp. 113-126
Persistent link: https://www.econbiz.de/10011296921
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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