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~person:"Bischof, Jannis"
~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kahle, Holger"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~person:"Pellens, Bernhard"
~person:"Zülch, Henning"
~subject:"Berichtswesen"
~subject:"Complementary tax balance sheet"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Search: "IFRS"
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Berichtswesen
Complementary tax balance sheet
Deutschland
Financial statement analysis
Unternehmenspublizität
IFRS
144
Germany
61
Financial statement
36
Jahresabschluss
36
Accounting law
24
Bilanzrecht
24
Balancing accounts
21
Bilanzierung
21
Consolidated financial statements
21
Konzernabschluss
21
Accounting policy
20
Bilanzpolitik
20
Accounting valuation
14
Bilanzielle Bewertung
14
Corporate disclosure
13
KMU
13
SME
13
Fair value accounting
11
Fair-Value-Bilanzierung
11
Accounting standards
10
Bilanzierungsgrundsätze
10
Commercial law
7
Handelsrecht
7
Accounting obligations
6
Bilanzierungspflicht
6
Deferred taxes
6
Latente Steuern
6
Reporting
6
USA
6
United States
6
Accounting
5
Aktiengesellschaft
5
Bahrain
5
Bank
5
EU countries
5
EU-Staaten
5
Gewinn- und Verlustrechnung
5
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Undetermined
8
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1
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Article
76
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Article in journal
Aufsatz in Zeitschrift
76
Lehrbuch
35
Textbook
32
Case study
10
Fallstudie
10
Aufsatz im Buch
9
Book section
9
Arbeitspapier
8
Graue Literatur
8
Non-commercial literature
8
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8
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4
Bibliography included
4
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3
Collection of articles of several authors
2
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2
Hochschulschrift
2
Konferenzschrift
2
Sammelwerk
2
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2
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1
Einführung
1
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1
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1
Multi-volume publication
1
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1
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Language
All
German
62
English
14
Author
All
Bischof, Jannis
Campa, Domenico
Chen, Ester
Joshi, Prem Lal
Kahle, Holger
Kirsch, Hanno
Köhler, Annette G.
Pellens, Bernhard
Zülch, Henning
Zwirner, Christian
34
Küting, Karlheinz
33
Lüdenbach, Norbert
18
Kümpel, Thomas
15
Müller, Stefan
15
Hoffmann, Wolf-Dieter
11
Ernstberger, Jürgen
10
Freiberg, Jens
10
Loitz, Rüdiger
10
Marten, Kai-Uwe
9
Schmidt, Martin
9
Haller, Axel
8
Petersen, Karl
8
Reinke, Jens
8
Reuter, Michael
8
Velte, Patrick
8
Weißenberger, Barbara E.
8
Burger, Anton
7
Kirsch, Hans-Jürgen
7
Power, David M.
7
Sellhorn, Thorsten
7
Tsalavoutas, Ioannis
7
Wulf, Inge
7
Bigus, Jochen
6
Fink, Christian
6
Glaum, Martin
6
Herzig, Norbert
6
Hillmer, Hans-Jürgen
6
Hitz, Jörg-Markus
6
Kajüter, Peter
6
Mardini, Ghassan H.
6
Schultze, Wolfgang
6
Ulbrich, Philipp
6
Baetge, Jörg
5
Barth, Mary E.
5
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
12
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
9
Betriebs-Berater : BB
7
Der Betrieb
7
IRZ : Zeitschrift für internationale Rechnungslegung
6
Journal of business economics : JBE
4
PiR
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
3
WPg : Kompetenz schafft Vertrauen
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
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Corporate finance / Biz
1
Die Betriebswirtschaft : DBW
1
Global business & economics review
1
International business and economics research journal
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 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
Schmalenbach business review : sbr
1
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
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Source
All
ECONIS (ZBW)
76
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76
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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
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:
3
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:
4
IFRS
7 disclosures and risk perception of financial instruments
Bischof, Jannis
;
Ebert, Michael
- In:
Schmalenbach business review : sbr
66
(
2014
)
3
,
pp. 276-308
Persistent link: https://www.econbiz.de/10010385078
Saved in:
5
The positive externalities of
IFRS
R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
Saved in:
6
Discretion in the accounting for defined benefit obligations : an empirical analysis of German
IFRS
statements
Salewski, Marcus
;
Zülch, Henning
- In:
Journal of pension economics and finance
14
(
2015
)
3
,
pp. 266-292
Persistent link: https://www.econbiz.de/10011338262
Saved in:
7
Fair value-related information in anlysts' decision processes : evidence from the financial crisis
Bischof, Jannis
;
Daske, Holger
;
Sextroh, Christoph
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
3/4
,
pp. 363-400
Persistent link: https://www.econbiz.de/10010378412
Saved in:
8
IFRS
adoption among private companies : impact on earnings quality
Cameran, Mara
;
Campa, Domenico
;
Pettinicchio, Angela
- In:
Journal of accounting, auditing & finance
29
(
2014
)
3
,
pp. 278-305
Persistent link: https://www.econbiz.de/10010383840
Saved in:
9
Determinants of the write-off decision under
IFRS
: evidence from Germany
Siggelkow, Lena
;
Zülch, Henning
- In:
International business and economics research journal
12
(
2013
)
7
,
pp. 737-754
Persistent link: https://www.econbiz.de/10009785595
Saved in:
10
Empirical study of compliance with international accounting standards (IAS-1) by stock exchange listed companies in Bahrain
Joshi, Prem Lal
;
Al-Mudhahki, Jawaher
- In:
Journal of financial management and analysis : …
26
(
2013
)
2
,
pp. 44-55
Persistent link: https://www.econbiz.de/10010422472
Saved in:
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