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~person:"Bischof, Jannis"
~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Hellman, Niclas"
~person:"Joshi, Prem Lal"
~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:"Deutschland"
~subject:"Financial statement analysis"
~subject:"Rechnungswesen"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Berichtswesen
Corporate disclosure
Deutschland
Financial statement analysis
Rechnungswesen
Unternehmenspublizität
IFRS
179
Germany
70
Financial statement
43
Jahresabschluss
43
Accounting law
24
Bilanzpolitik
24
Bilanzrecht
24
Accounting valuation
21
Bilanzielle Bewertung
21
Consolidated financial statements
21
Konzernabschluss
21
Balancing accounts
20
Bilanzierung
20
Fair value accounting
19
Fair-Value-Bilanzierung
19
KMU
16
SME
16
Accounting standards
14
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14
Eigenkapital
11
Accounting
10
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10
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9
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8
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8
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8
Aktiengesellschaft
7
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112
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112
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26
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German
78
English
34
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All
Bischof, Jannis
Campa, Domenico
Chen, Ester
Hellman, Niclas
Joshi, Prem Lal
Kirsch, Hanno
Kirsch, Hans-Jürgen
Köhler, Annette G.
Reuter, Michael
Schmidt, Martin
Zülch, Henning
Küting, Karlheinz
35
Zwirner, Christian
34
Lüdenbach, Norbert
19
Müller, Stefan
17
Kümpel, Thomas
16
Hoffmann, Wolf-Dieter
12
Nobes, Christopher
12
Freiberg, Jens
11
Barth, Mary E.
10
Ernstberger, Jürgen
10
Loitz, Rüdiger
10
Velte, Patrick
10
Weißenberger, Barbara E.
10
Glaum, Martin
9
Haller, Axel
9
Marten, Kai-Uwe
9
Reinke, Jens
9
Tsalavoutas, Ioannis
9
Walker, Martin
9
Hillmer, Hans-Jürgen
8
Iatridis, George
8
Petersen, Karl
8
Tarca, Ann
8
Wulf, Inge
8
Burger, Anton
7
Chand, Parmod
7
Gassen, Joachim
7
Gebhardt, Günther
7
Houqe, Muhammad Nurul
7
Leuz, Christian
7
Power, David M.
7
Rodrigues, Lúcia Lima
7
Sellhorn, Thorsten
7
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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
10
Betriebs-Berater : BB
9
Der Betrieb
7
Accounting in Europe
4
WPg : Kompetenz schafft Vertrauen
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
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
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
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Advances in accounting : a research annual
1
Advances in management accounting : a research annual
1
Australian accounting review
1
Betriebs-Berater / Special : BB ; Zeitschrift für Recht und Wirtschaft
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
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
1
Global business & economics review
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 international financial management and accounting
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
Review of accounting studies
1
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ECONIS (ZBW)
112
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112
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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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