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~person:"Bischof, Jannis"
~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Haller, Axel"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~person:"Schmidt, Martin"
~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"
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Accounting policy
Berichtswesen
Deutschland
Financial statement analysis
United States
IFRS
181
Germany
71
Financial statement
37
Jahresabschluss
37
Accounting law
26
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26
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25
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25
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23
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23
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20
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20
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20
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94
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German
72
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Bischof, Jannis
Campa, Domenico
Chen, Ester
Haller, Axel
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Schmidt, Martin
Sellhorn, Thorsten
Zülch, Henning
Küting, Karlheinz
34
Zwirner, Christian
34
Lüdenbach, Norbert
20
Müller, Stefan
17
Kümpel, Thomas
15
Hoffmann, Wolf-Dieter
12
Ernstberger, Jürgen
10
Freiberg, Jens
10
Harris, Peter
10
Loitz, Rüdiger
10
Velte, Patrick
10
Marten, Kai-Uwe
9
Reinke, Jens
9
Wulf, Inge
9
Glaum, Martin
8
Holzmann, Oscar J.
8
Iatridis, George
8
Nobes, Christopher
8
Petersen, Karl
8
Reuter, Michael
8
Street, Donna L.
8
Walker, Martin
8
Weißenberger, Barbara E.
8
Burger, Anton
7
Henry, Elaine
7
Kirsch, Hans-Jürgen
7
Ulbrich, Philipp
7
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6
Bigus, Jochen
6
Cheng, Kang
6
Eiselt, Andreas
6
Fink, Christian
6
Gassen, Joachim
6
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6
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6
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
17
IRZ : Zeitschrift für internationale Rechnungslegung
10
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Betriebs-Berater : BB
8
Der Betrieb
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
Journal of business economics : JBE
3
PiR
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
3
Advances in accounting : a research annual
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
Accounting in Europe
1
Advances in management accounting : a research annual
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
International business and economics research journal
1
International journal of accounting, auditing and performance evaluation : IJAAPE
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
WPg : Kompetenz schafft Vertrauen
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
Zeitschrift für Planung & Unternehmenssteuerung
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ECONIS (ZBW)
94
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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
A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
Schmidt, Martin
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 134-147
Persistent link: https://www.econbiz.de/10011997686
Saved in:
3
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:
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
Phasenspezifische Methoden zur Messung des Leistungsfortschritts bei zeitraumbezogener Erlöserfassung nach
IFRS
15? : der Fall ; die Lösung
Schmidt, Martin
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
10
(
2015
)
7/8
,
pp. 267-269
Persistent link: https://www.econbiz.de/10011341401
Saved in:
6
Aligning financial and management accounting policies : what drives integration? : empirical evidence from German
IFRS
8 segment reports
Schmidt, Martin
- In:
Advances in management accounting : a research annual
28
(
2017
),
pp. 155-189
Persistent link: https://www.econbiz.de/10011729349
Saved in:
7
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:
8
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:
9
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:
10
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
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