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~person:"Bischof, Jannis"
~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Hellman, Niclas"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~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
Berichtswesen
Corporate disclosure
Equity capital
Financial statement analysis
Unternehmenspublizität
IFRS
184
Deutschland
68
Germany
68
Financial statement
46
Jahresabschluss
46
Bilanzpolitik
25
Accounting valuation
24
Bilanzielle Bewertung
24
Fair value accounting
22
Fair-Value-Bilanzierung
22
Consolidated financial statements
21
Konzernabschluss
21
Accounting law
20
Bilanzrecht
20
Balancing accounts
19
Bilanzierung
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KMU
15
SME
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Accounting standards
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German
31
English
25
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Bischof, Jannis
Campa, Domenico
Chen, Ester
Hellman, Niclas
Joshi, Prem Lal
Kirsch, Hanno
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
Coenenberg, Adolf Gerhard
5
Daske, Holger
5
Erdmann, Mark-Ken
5
Kajüter, Peter
5
Kim, Jeong-bon
5
Moehrle, Stephen R.
5
Schultze, Wolfgang
5
Tarca, Ann
5
Velte, Patrick
5
Weißenberger, Barbara E.
5
Aboud, Ahmed
4
Böcking, Hans-Joachim
4
Carlin, Tyrone M.
4
Cheng, Kang
4
Duh, Rong-Ruey
4
Elkins, Hamilton
4
Entwistle, Gary
4
Filip, Andrei
4
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IRZ : Zeitschrift für internationale Rechnungslegung
7
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
6
Betriebs-Berater : BB
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Accounting in Europe
3
Der Betrieb
2
International journal of managerial and financial accounting
2
Journal of international accounting auditing & taxation
2
RWZ aktuell : Recht & Rechnungswesen
2
WPg : Kompetenz schafft Vertrauen
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
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 accounting studies
1
Schmalenbach business review : sbr
1
The international journal of accounting : TIJA
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)
56
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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
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
On the "review of structure and effectiveness of the
IFRS
Foundation" : the EAA’s Financial Reporting Standards Committee’s view
Giner Inchausti, Begoña
;
Hellman, Niclas
;
Jorissen, Ann
; …
- In:
Accounting in Europe
13
(
2016
)
2
,
pp. 285-294
Persistent link: https://www.econbiz.de/10012154555
Saved in:
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