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~person:"Bischof, Jannis"
~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Hellman, Niclas"
~person:"Joshi, Prem Lal"
~person:"Kim, Jeong-bon"
~person:"Kirsch, Hanno"
~person:"Kirsch, Hans-Jürgen"
~person:"Köhler, Annette G."
~person:"Reuter, Michael"
~person:"Schmidt, Martin"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Corporate disclosure"
~subject:"Equity capital"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Book section"
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Accounting policy
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IFRS
210
Deutschland
78
Germany
78
Financial statement
48
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48
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28
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25
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25
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Bischof, Jannis
Campa, Domenico
Chen, Ester
Hellman, Niclas
Joshi, Prem Lal
Kim, Jeong-bon
Kirsch, Hanno
Kirsch, Hans-Jürgen
Köhler, Annette G.
Reuter, Michael
Schmidt, Martin
Zülch, Henning
Küting, Karlheinz
14
Müller, Stefan
9
Iatridis, George
8
Tsalavoutas, Ioannis
8
Glaum, Martin
7
Houqe, Muhammad Nurul
7
Nobes, Christopher
7
Power, David M.
7
Street, Donna L.
7
Walker, Martin
7
André, Paul
6
Baetge, Jörg
6
Ballwieser, Wolfgang
6
Barth, Mary E.
6
Mardini, Ghassan H.
6
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5
Daske, Holger
5
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5
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5
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5
Schultze, Wolfgang
5
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5
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5
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5
Aboud, Ahmed
4
Böcking, Hans-Joachim
4
Carlin, Tyrone M.
4
Cheng, Kang
4
Duh, Rong-Ruey
4
Elkins, Hamilton
4
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4
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4
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IRZ : Zeitschrift für internationale Rechnungslegung
7
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
7
Betriebs-Berater : BB
4
WPg : Kompetenz schafft Vertrauen
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Accounting in Europe
3
Der Betrieb
3
Review of accounting studies
3
International journal of managerial and financial accounting
2
Journal of international accounting auditing & taxation
2
RWZ aktuell : Recht & Rechnungswesen
2
The international journal of accounting : TIJA
2
Advances in management accounting : a research annual
1
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Bilanzpolitik und Bilanzanalyse nach neuem Handelsrecht
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
Corporate governance : the international journal for effective board performance
1
Financial management : FM
1
Global business & economics review
1
IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien
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 business finance & accounting : JBFA
1
Journal of financial economics
1
Journal of financial management and analysis : international review of finance
1
Journal of international accounting research
1
PiR
1
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
1
Review of quantitative finance and accounting
1
Schmalenbach business review : sbr
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
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ECONIS (ZBW)
65
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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
The goodwill impairment test under
IFRS
: objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
3
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:
4
Shorting activity and stock return predictability : evidence from a mandatory disclosure shock
Griffin, Paul A.
;
Hong, Hyun A.
;
Kalcheva, Ivalina
; …
- In:
Financial management : FM
51
(
2022
)
1
,
pp. 27-71
Persistent link: https://www.econbiz.de/10013166811
Saved in:
5
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:
6
The dark side of mandatory
IFRS
adoption : does
IFRS
adoption deteriorate accrual reliability?
Kim, Jeong-bon
;
Liu, Yiye
;
Shi, Haina
;
Zhu, Xindong
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150016-1-49
Persistent link: https://www.econbiz.de/10012938782
Saved in:
7
On the "disclosure initiative - principles of disclosure" : the EAA Financial Reporting Standards Committee's view
Abad, Cristina
;
Barone, Elisabetta
;
Gullkvist, Benita M.
; …
- In:
Accounting in Europe
17
(
2020
)
1
,
pp. 1-32
Persistent link: https://www.econbiz.de/10012256374
Saved in:
8
Analysts' evaluations of acquisitions : Swedish survey evidence on
IFRS
knowledge and the use of accounting information for valuation purposes
Andersson, Patric
;
Hellman, Niclas
- In:
Journal of international accounting auditing & taxation
41
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012488616
Saved in:
9
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:
10
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:
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