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~person:"Bertomeu, Jeremy"
~person:"Bischof, Jannis"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Power, David M."
~person:"Tsalavoutas, Ioannis"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Auskunftspflicht"
~subject:"Bilanzrecht"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Auskunftspflicht
Bilanzrecht
Financial statement analysis
Unternehmenspublizität
IFRS
139
Deutschland
41
Germany
41
Financial statement
34
Jahresabschluss
34
Corporate disclosure
29
Bilanzpolitik
18
Accounting law
17
Balancing accounts
15
Bilanzierung
15
KMU
12
SME
12
Accounting valuation
11
Bilanzielle Bewertung
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Fair value accounting
11
Fair-Value-Bilanzierung
11
Accounting
10
Rechnungswesen
10
Aktiengesellschaft
9
Consolidated financial statements
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Disclosure regulation
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Konzernabschluss
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Listed company
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Goodwill
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Handelsrecht
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36
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Bertomeu, Jeremy
Bischof, Jannis
Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Power, David M.
Tsalavoutas, Ioannis
Zülch, Henning
Küting, Karlheinz
20
Müller, Stefan
11
Nobes, Christopher
9
Zwirner, Christian
9
Iatridis, George
8
Glaum, Martin
7
Houqe, Muhammad Nurul
7
Moehrle, Stephen R.
7
Reynolds-Moehrle, Jennifer Ann
7
Sellhorn, Thorsten
7
Tarca, Ann
7
Walker, Martin
7
André, Paul
6
Burger, Anton
6
Gebhardt, Günther
6
Hellman, Niclas
6
Leuz, Christian
6
Lüdenbach, Norbert
6
Quagli, Alberto
6
Street, Donna L.
6
Zimmermann, Jochen
6
Daske, Holger
5
Hillmer, Hans-Jürgen
5
Jeanjean, Thomas
5
Kessler, Harald
5
Kirsch, Hans-Jürgen
5
Kümpel, Thomas
5
Lang, Mark H.
5
Mardini, Ghassan H.
5
Meckfessel, Michele
5
Rogler, Silvia
5
Schultze, Wolfgang
5
Wulf, Inge
5
Aboud, Ahmed
4
Ali, Muhammad Jahangir
4
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IRZ : Zeitschrift für internationale Rechnungslegung
5
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Der Betrieb
3
International journal of managerial and financial accounting
3
Journal of applied accounting research
3
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
3
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Betriebs-Berater : BB
2
Journal of accounting & economics
2
Journal of international accounting auditing & taxation
2
PiR
2
RWZ aktuell : Recht & Rechnungswesen
2
Review of accounting studies
2
The accounting review : a publication of the American Accounting Association
2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Accounting research journal
1
African journal of accounting, auditing and finance : AJAAF
1
Applied economics
1
Asian review of accounting
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
Critical perspectives on accounting : an international journal for social and organizational accountability
1
Global business & economics review
1
International business and economics research journal
1
Issues in accounting education
1
Journal of accounting in emerging economies : JAEE
1
Journal of business finance & accounting : JBFA
1
Journal of financial economics
1
Journal of financial management and analysis : international review of finance
1
Kostenrechnungs-Praxis : krp ; Zeitschrift für Controlling, Accounting & System-Anwendungen
1
Schmalenbach business review : sbr
1
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
1
The British accounting review : the journal of the British Accounting Association
1
WPg : Kompetenz schafft Vertrauen
1
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ECONIS (ZBW)
63
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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
Interplay between accounting and prudential regulation
Bertomeu, Jeremy
;
Mahieux, Lucas
;
Sapra, Haresh
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
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
Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi, Francesco
;
André, Paul
;
Dionysiou, Dionysia
; …
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
3
,
pp. 268-312
Persistent link: https://www.econbiz.de/10011694932
Saved in:
5
Compliance with
IFRS
mandatory disclosure requirements : a structured literature review
Tsalavoutas, Ioannis
;
Tsoligkas, Fanis
;
Evans, Lisa
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-32
Persistent link: https://www.econbiz.de/10012421948
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
The impact of
IFRS
7 on the significance of financial instruments disclosure : evidence from Jordan
Tahat, Yasean A.
;
Dunne, Theresa
;
Fifield, S. G. M.
; …
- In:
Accounting research journal
29
(
2016
)
3
,
pp. 241-273
Persistent link: https://www.econbiz.de/10011552786
Saved in:
8
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:
9
Risk-related disclosure : a review of the literature and an agenda for future research
Tahat, Yasean
;
Dunne, Theresa
;
Fifield, S. G. M.
; …
- In:
Accounting forum : advancing the interdisciplinary and …
43
(
2019
)
2
,
pp. 193-219
Persistent link: https://www.econbiz.de/10012106433
Saved in:
10
Country-level corruption and accounting choice : research & development capitalization under
IFRS
Mazzi, Francesco
;
Slack, Richard
;
Tsalavoutas, Ioannis
; …
- In:
The British accounting review : the journal of the …
51
(
2019
)
5
,
pp. 1-25
Persistent link: https://www.econbiz.de/10012116956
Saved in:
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