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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:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Financial statement analysis"
~subject:"United States"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Berichtswesen
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United States
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IFRS
156
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57
Germany
57
Financial statement
33
Jahresabschluss
33
Accounting law
22
Bilanzpolitik
22
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22
Fair value accounting
20
Fair-Value-Bilanzierung
20
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18
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18
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17
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17
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13
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Barth, Mary E.
Bischof, Jannis
Campa, Domenico
Chen, Ester
Haller, Axel
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Zülch, Henning
Küting, Karlheinz
15
Harris, Peter
10
Street, Donna L.
10
Holzmann, Oscar J.
8
Iatridis, George
8
Nobes, Christopher
8
Tsalavoutas, Ioannis
8
Glaum, Martin
7
Henry, Elaine
7
Houqe, Muhammad Nurul
7
Lüdenbach, Norbert
7
Müller, Stefan
7
Power, David M.
7
Tarca, Ann
7
Walker, Martin
7
André, Paul
6
Cheng, Kang
6
Daske, Holger
6
Gebhardt, Günther
6
Hellman, Niclas
6
Mardini, Ghassan H.
6
Sami, Heibatollah
6
Schultze, Wolfgang
6
Duh, Rong-Ruey
5
Filip, Andrei
5
Hsu, Audrey Wen-hsin
5
Lang, Mark H.
5
Moehrle, Stephen R.
5
Munter, Paul
5
Velte, Patrick
5
Aboud, Ahmed
4
Carlin, Tyrone M.
4
Chen, Lucy Huajing
4
Craig, Russell
4
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IRZ : Zeitschrift für internationale Rechnungslegung
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Betriebs-Berater : BB
3
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Der Betrieb
2
International journal of managerial and financial accounting
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
RWZ aktuell : Recht & Rechnungswesen
2
Abacus : a journal of accounting, finance and business studies
1
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
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
Global business & economics review
1
International business and economics research journal
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
Issues in accounting education
1
Journal of accounting & economics
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
PiR
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
The international journal of accounting : TIJA
1
WPg : Kompetenz schafft Vertrauen
1
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ECONIS (ZBW)
46
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1
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46
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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
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
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:
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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