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~person:"Bischof, Jannis"
~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~person:"Tsalavoutas, Ioannis"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Deutschland"
~subject:"Fair-Value-Bilanzierung"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Berichtswesen
Deutschland
Fair-Value-Bilanzierung
Financial statement analysis
Unternehmenspublizität
IFRS
138
Germany
49
Financial statement
34
Jahresabschluss
34
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21
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20
Accounting law
19
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19
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15
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15
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14
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14
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13
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13
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13
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13
Fair value accounting
11
Accounting
9
Rechnungswesen
9
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Goodwill
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German
58
English
31
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Bischof, Jannis
Campa, Domenico
Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Tsalavoutas, Ioannis
Zülch, Henning
Küting, Karlheinz
39
Zwirner, Christian
36
Lüdenbach, Norbert
20
Kümpel, Thomas
17
Müller, Stefan
17
Freiberg, Jens
14
Schmidt, Martin
13
Barth, Mary E.
12
Hoffmann, Wolf-Dieter
12
Ernstberger, Jürgen
10
Landsman, Wayne R.
10
Loitz, Rüdiger
10
Glaum, Martin
9
Haller, Axel
9
Marten, Kai-Uwe
9
Petersen, Karl
9
Reinke, Jens
9
Sellhorn, Thorsten
9
Velte, Patrick
9
Walker, Martin
9
Gebhardt, Günther
8
Haaker, Andreas
8
Hillmer, Hans-Jürgen
8
Hitz, Jörg-Markus
8
Iatridis, George
8
Löw, Edgar
8
Nobes, Christopher
8
Reuter, Michael
8
Weißenberger, Barbara E.
8
Wulf, Inge
8
Burger, Anton
7
Houqe, Muhammad Nurul
7
Kirsch, Hans-Jürgen
7
Power, David M.
7
Sami, Heibatollah
7
Schildbach, Thomas
7
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
9
Betriebs-Berater : BB
8
Der Betrieb
6
IRZ : Zeitschrift für internationale Rechnungslegung
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Journal of business economics : JBE
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
Journal of applied accounting research
2
Journal of international accounting auditing & taxation
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
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Applied economics
1
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
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
International business and economics research journal
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
Issues in accounting education
1
Journal / The Capco Institute : journal of financial transformation
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
Management science : journal of the Institute for Operations Research and the Management Sciences
1
Problems and perspectives in management : PPM ; international research journal
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
The British accounting review : the journal of the British Accounting Association
1
The international journal of accounting : TIJA
1
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ECONIS (ZBW)
89
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1
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89
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1
Asset reclassifications and bank recapitalization during the financial crisis
Bischof, Jannis
;
Brüggemann, Ulf
;
Daske, Holger
- In:
Management science : journal of the Institute for …
69
(
2023
)
1
,
pp. 75-100
Persistent link: https://www.econbiz.de/10014288434
Saved in:
2
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:
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
Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi, Francesco
;
André, Paul
;
Dionysiou, Dionysia
; …
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
3
,
pp. 268-312
Persistent link: https://www.econbiz.de/10011694932
Saved in:
6
Compliance with
IFRS
mandatory disclosure requirements : a structured literature review
Tsalavoutas, Ioannis
;
Tsoligkas, Fanis
;
Evans, Lisa
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-32
Persistent link: https://www.econbiz.de/10012421948
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
Country-level corruption and accounting choice : research & development capitalization under
IFRS
Mazzi, Francesco
;
Slack, Richard
;
Tsalavoutas, Ioannis
; …
- In:
The British accounting review : the journal of the …
51
(
2019
)
5
,
pp. 1-25
Persistent link: https://www.econbiz.de/10012116956
Saved in:
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