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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:"Sellhorn, Thorsten"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Deferred taxes"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"United States"
~type_genre:"Article in journal"
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Search: "IFRS"
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Accounting policy
Berichtswesen
Deferred taxes
Deutschland
Financial statement analysis
United States
IFRS
156
Germany
62
Financial statement
33
Jahresabschluss
33
Accounting law
26
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26
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20
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20
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20
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19
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17
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German
66
English
19
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Bischof, Jannis
Campa, Domenico
Chen, Ester
Haller, Axel
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Sellhorn, Thorsten
Zülch, Henning
Zwirner, Christian
36
Küting, Karlheinz
35
Lüdenbach, Norbert
20
Müller, Stefan
17
Kümpel, Thomas
16
Hoffmann, Wolf-Dieter
13
Freiberg, Jens
11
Loitz, Rüdiger
11
Schmidt, Martin
11
Ernstberger, Jürgen
10
Harris, Peter
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
Baetge, Jörg
6
Barth, Mary E.
6
Bigus, Jochen
6
Cheng, Kang
6
Eiselt, Andreas
6
Fink, Christian
6
Gassen, Joachim
6
Gebhardt, Günther
6
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
15
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Betriebs-Berater : BB
8
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
Advances in accounting : a research annual
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
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
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
1
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ECONIS (ZBW)
85
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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
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:
3
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:
4
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:
5
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:
6
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:
7
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
Saved in:
8
Bleak weather for Sun-Shine AG : a case study of impairment of assets
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Issues in accounting education
30
(
2015
)
2
,
pp. 113-126
Persistent link: https://www.econbiz.de/10011296921
Saved in:
9
Bilanzpolitik im Rahmen der Erfassung von Wertminderungen : eine empirische Analyse europäischer Unternehmen
Zülch, Henning
;
Siggelkow, Lena
- In:
Corporate finance : Finanzierung, Kapitalmarkt, …
5
(
2014
)
2
,
pp. 65-73
Persistent link: https://www.econbiz.de/10010238879
Saved in:
10
National influence on the application of
IFRS
: interpretations and accounting estimates by German and British accountants
Wehrfritz, Martin
;
Haller, Axel
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 196-208
Persistent link: https://www.econbiz.de/10010378711
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