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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:"Walker, Martin"
~person:"Weißenberger, Barbara E."
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Corporate disclosure"
~subject:"Deutschland"
~subject:"Equity capital"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Berichtswesen
Corporate disclosure
Deutschland
Equity capital
Financial statement analysis
Unternehmenspublizität
IFRS
184
Germany
67
Financial statement
42
Jahresabschluss
42
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30
Accounting law
24
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24
Balancing accounts
20
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20
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18
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18
Consolidated financial statements
17
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16
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16
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15
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15
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12
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9
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117
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7
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German
81
English
37
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Bischof, Jannis
Campa, Domenico
Chen, Ester
Hellman, Niclas
Joshi, Prem Lal
Kirsch, Hanno
Kirsch, Hans-Jürgen
Köhler, Annette G.
Reuter, Michael
Walker, Martin
Weißenberger, Barbara E.
Zülch, Henning
Küting, Karlheinz
36
Zwirner, Christian
35
Lüdenbach, Norbert
20
Müller, Stefan
17
Kümpel, Thomas
16
Hoffmann, Wolf-Dieter
13
Freiberg, Jens
11
Schmidt, Martin
11
Ernstberger, Jürgen
10
Loitz, Rüdiger
10
Marten, Kai-Uwe
9
Reinke, Jens
9
Velte, Patrick
9
Glaum, Martin
8
Haller, Axel
8
Iatridis, George
8
Petersen, Karl
8
Tsalavoutas, Ioannis
8
Wulf, Inge
8
Burger, Anton
7
Houqe, Muhammad Nurul
7
Pellens, Bernhard
7
Power, David M.
7
Sellhorn, Thorsten
7
André, Paul
6
Baetge, Jörg
6
Barth, Mary E.
6
Bigus, Jochen
6
Fink, Christian
6
Gassen, Joachim
6
Gebhardt, Günther
6
Herzig, Norbert
6
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2
Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
17
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Betriebs-Berater : BB
9
Der Betrieb
8
IRZ : Zeitschrift für internationale Rechnungslegung
7
Accounting in Europe
4
The international journal of accounting : TIJA
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
Controlling & Management review / Sonderheft : ZfCM : Zeitschrift für Controlling & Management
2
European accounting review
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
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 applied accounting research
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
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ECONIS (ZBW)
118
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1
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118
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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
Narrative disclosure quality and the timeliness of goodwill impairments
Iatridis, George
;
Pappas, Kostas
;
Walker, Martin
- In:
The British accounting review : the journal of the …
54
(
2022
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013209876
Saved in:
5
Capital market effects of mandatory
IFRS
8 adoption : an empirical analysis of German firms
Franzen, Nina
;
Weißenberger, Barbara E.
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 1-19
Persistent link: https://www.econbiz.de/10011901832
Saved in:
6
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:
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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