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~person:"Bischof, Jannis"
~person:"Burger, Anton"
~person:"Chen, Ester"
~person:"Hillmer, Hans-Jürgen"
~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"
~type_genre:"Aufsatz im Buch"
~type_genre:"Fallstudie"
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Accounting policy
Auskunftspflicht
Bilanzrecht
Financial statement analysis
Unternehmenspublizität
IFRS
167
Deutschland
59
Germany
59
Financial statement
44
Jahresabschluss
44
Accounting law
28
Corporate disclosure
27
Balancing accounts
19
Bilanzierung
19
Bilanzpolitik
19
KMU
17
SME
17
Accounting
16
Fair value accounting
16
Fair-Value-Bilanzierung
16
Rechnungswesen
16
Accounting valuation
15
Bilanzielle Bewertung
15
Accounting standards
13
Bilanzierungsgrundsätze
13
Consolidated financial statements
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69
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10
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German
39
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32
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Bischof, Jannis
Burger, Anton
Chen, Ester
Hillmer, Hans-Jürgen
Joshi, Prem Lal
Kirsch, Hanno
Power, David M.
Tsalavoutas, Ioannis
Zülch, Henning
Küting, Karlheinz
23
Müller, Stefan
11
Nobes, Christopher
10
Glaum, Martin
9
Kessler, Harald
9
Sellhorn, Thorsten
9
Zwirner, Christian
9
Iatridis, George
8
Street, Donna L.
8
Böcking, Hans-Joachim
7
Houqe, Muhammad Nurul
7
Moehrle, Stephen R.
7
Reynolds-Moehrle, Jennifer Ann
7
Tarca, Ann
7
Walker, Martin
7
André, Paul
6
Baetge, Jörg
6
Ballwieser, Wolfgang
6
Bertomeu, Jeremy
6
Gebhardt, Günther
6
Hellman, Niclas
6
Leuz, Christian
6
Lüdenbach, Norbert
6
Pellens, Bernhard
6
Quagli, Alberto
6
Zimmermann, Jochen
6
Busse von Colbe, Walther
5
Daske, Holger
5
Fiechter, Peter
5
Jeanjean, Thomas
5
Kirsch, Hans-Jürgen
5
Knorr, Liesel
5
Kümpel, Thomas
5
Landsman, Wayne R.
5
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
12
IRZ : Zeitschrift für internationale Rechnungslegung
5
Der Betrieb
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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 international accounting auditing & taxation
2
PiR
2
RWZ aktuell : Recht & Rechnungswesen
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
Arbeitspapier / HHL, Leipzig Graduate School of Management
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
Review of accounting studies
1
Schmalenbach business review : sbr
1
Sparkasse : Manager-Magazin für die Sparkassen-Finanzgruppe
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
Vom Financial Accounting zum Business Reporting : kapitalmarktorientierte Rechnungslegung und integrierte Unternehmenssteuerung ; [Beiträge anlässlich der 6. Fachtagung "Das Rechnungswesen im Konzern - Vom Financial Accounting zum Business Reporting" am 22./23. November 2001 in Frankfurt a.M.]
1
WPg : Kompetenz schafft Vertrauen
1
Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis
1
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ECONIS (ZBW)
71
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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
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
Control over accounting standards within the European Union : the political controversy surrounding the adoption of
IFRS
8
Crawford, L.
;
Ferguson, John
;
Helliar, Christine V.
; …
- In:
Critical perspectives on accounting : an international …
25
(
2014
)
4/5
,
pp. 304-318
Persistent link: https://www.econbiz.de/10010379941
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