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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:"Schmidt, Martin"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting valuation"
~subject:"Berichtswesen"
~subject:"Corporate disclosure"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Book section"
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Accounting policy
Accounting valuation
Berichtswesen
Corporate disclosure
Deutschland
Financial statement analysis
Unternehmenspublizität
IFRS
172
Germany
60
Financial statement
41
Jahresabschluss
41
Bilanzpolitik
24
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23
Fair value accounting
20
Fair-Value-Bilanzierung
20
Accounting law
19
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19
Consolidated financial statements
19
Konzernabschluss
19
Balancing accounts
18
Bilanzierung
18
KMU
15
SME
15
Accounting standards
13
Bilanzierungsgrundsätze
13
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11
Rechnungswesen
11
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10
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9
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102
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25
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German
75
English
31
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Bischof, Jannis
Campa, Domenico
Chen, Ester
Hellman, Niclas
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Schmidt, Martin
Zülch, Henning
Küting, Karlheinz
42
Zwirner, Christian
35
Müller, Stefan
24
Kümpel, Thomas
21
Lüdenbach, Norbert
20
Ballwieser, Wolfgang
17
Hoffmann, Wolf-Dieter
15
Baetge, Jörg
14
Freiberg, Jens
13
Glaum, Martin
13
Haller, Axel
13
Pellens, Bernhard
13
Herzig, Norbert
12
Kirsch, Hans-Jürgen
12
Weißenberger, Barbara E.
12
Böcking, Hans-Joachim
11
Marten, Kai-Uwe
11
Velte, Patrick
11
Ernstberger, Jürgen
10
Haaker, Andreas
10
Loitz, Rüdiger
10
Reinke, Jens
10
Reuter, Michael
10
Barth, Mary E.
9
Bigus, Jochen
9
Carlin, Tyrone M.
9
Finch, Nigel
9
Kajüter, Peter
9
Kessler, Harald
9
Sellhorn, Thorsten
9
Wulf, Inge
9
Busse von Colbe, Walther
8
Fink, Christian
8
Hommel, Michael
8
Iatridis, George
8
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
16
IRZ : Zeitschrift für internationale Rechnungslegung
10
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
9
Betriebs-Berater : BB
8
Der Betrieb
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
4
Accounting in Europe
3
Journal of business economics : JBE
3
Journal of international accounting auditing & taxation
3
PiR
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
3
WPg : Kompetenz schafft Vertrauen
3
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
International journal of managerial and financial accounting
2
RWZ aktuell : Recht & Rechnungswesen
2
Advances in management accounting : a research annual
1
Australian accounting review
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Controlling & management review : Zeitschrift für Controlling & Management
1
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
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 für den Mittelstand? : Tagungsband zur Fachveranstaltung des Ulmer Forums für Wirtschaftswissenschaften (UFW) e.V. am 25. Mai 2005 an der Universität Ulm
1
International business and economics research journal
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
Issues in accounting education
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
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
Rechnungslegung nach internationalen Grundsätzen
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
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ECONIS (ZBW)
106
Showing
1
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of
106
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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
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:
6
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:
7
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:
8
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:
9
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:
10
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
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