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~person:"Barth, Mary E."
~person:"Bischof, Jannis"
~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Search: "IFRS"
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Accounting policy
Berichtswesen
Deutschland
Financial statement analysis
Unternehmenspublizität
IFRS
136
Germany
49
Financial statement
32
Jahresabschluss
32
Bilanzpolitik
22
Accounting law
21
Bilanzrecht
21
Fair value accounting
18
Fair-Value-Bilanzierung
18
Accounting valuation
17
Bilanzielle Bewertung
17
Balancing accounts
16
Bilanzierung
16
Consolidated financial statements
13
KMU
13
Konzernabschluss
13
SME
13
Reporting
11
Accounting standards
10
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10
Accounting
9
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9
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9
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7
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7
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78
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79
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25
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23
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13
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Language
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German
56
English
23
Author
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Barth, Mary E.
Bischof, Jannis
Campa, Domenico
Chen, Ester
Kirsch, Hanno
Köhler, Annette G.
Zülch, Henning
Küting, Karlheinz
34
Zwirner, Christian
34
Lüdenbach, Norbert
19
Müller, Stefan
17
Kümpel, Thomas
16
Hoffmann, Wolf-Dieter
12
Freiberg, Jens
11
Ernstberger, Jürgen
10
Loitz, Rüdiger
10
Marten, Kai-Uwe
9
Reinke, Jens
9
Schmidt, Martin
9
Velte, Patrick
9
Glaum, Martin
8
Haller, Axel
8
Iatridis, George
8
Petersen, Karl
8
Reuter, Michael
8
Tsalavoutas, Ioannis
8
Walker, Martin
8
Weißenberger, Barbara E.
8
Wulf, Inge
8
Burger, Anton
7
Houqe, Muhammad Nurul
7
Kirsch, Hans-Jürgen
7
Power, David M.
7
Sellhorn, Thorsten
7
André, Paul
6
Bigus, Jochen
6
Fink, Christian
6
Gassen, Joachim
6
Gebhardt, Günther
6
Hellman, Niclas
6
Herzig, Norbert
6
Hillmer, Hans-Jürgen
6
Hitz, Jörg-Markus
6
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
9
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
9
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
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
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
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 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
The international journal of accounting : TIJA
1
WPg : Kompetenz schafft Vertrauen
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
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ECONIS (ZBW)
79
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79
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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
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
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
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