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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:"Deutschland"
~subject:"Fair value accounting"
~subject:"Financial statement analysis"
~subject:"United States"
~type_genre:"Article in journal"
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Accounting policy
Berichtswesen
Deutschland
Fair value accounting
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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8
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6
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German
68
English
27
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Bischof, Jannis
Campa, Domenico
Chen, Ester
Haller, Axel
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Sellhorn, Thorsten
Zülch, Henning
Küting, Karlheinz
39
Zwirner, Christian
36
Lüdenbach, Norbert
21
Kümpel, Thomas
17
Müller, Stefan
17
Schmidt, Martin
14
Freiberg, Jens
13
Barth, Mary E.
12
Hoffmann, Wolf-Dieter
12
Harris, Peter
11
Ernstberger, Jürgen
10
Landsman, Wayne R.
10
Loitz, Rüdiger
10
Velte, Patrick
10
Glaum, Martin
9
Marten, Kai-Uwe
9
Nobes, Christopher
9
Petersen, Karl
9
Reinke, Jens
9
Walker, Martin
9
Wulf, Inge
9
Gebhardt, Günther
8
Haaker, Andreas
8
Hillmer, Hans-Jürgen
8
Holzmann, Oscar J.
8
Iatridis, George
8
Reuter, Michael
8
Schildbach, Thomas
8
Street, Donna L.
8
Tarca, Ann
8
Weißenberger, Barbara E.
8
Bieker, Marcus
7
Burger, Anton
7
Henry, Elaine
7
Hitz, Jörg-Markus
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
15
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
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
Management science : journal of the Institute for Operations Research and the Management Sciences
2
RWZ aktuell : Recht & Rechnungswesen
2
WPg : Kompetenz schafft Vertrauen
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
International journal of managerial and financial accounting
1
Journal / The Capco Institute : journal of financial transformation
1
Journal of accounting, auditing & finance
1
Journal of business finance & accounting : JBFA
1
Journal of financial economics
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 European accounting review
1
The accounting review : a publication of the American Accounting Association
1
The international journal of accounting : TIJA
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
Zeitschrift für Planung & Unternehmenssteuerung
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ECONIS (ZBW)
95
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1
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95
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1
Asset reclassifications and bank recapitalization during the financial crisis
Bischof, Jannis
;
Brüggemann, Ulf
;
Daske, Holger
- In:
Management science : journal of the Institute for …
69
(
2023
)
1
,
pp. 75-100
Persistent link: https://www.econbiz.de/10014288434
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
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:
5
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:
6
Fair value measurement for long-lived operating assets : research evidence
Sellhorn, Thorsten
;
Stier, Christian
- In:
The European accounting review
28
(
2019
)
3
,
pp. 573-603
Persistent link: https://www.econbiz.de/10012195458
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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