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~person:"Bischof, Jannis"
~person:"Chen, Ester"
~person:"Freiberg, Jens"
~person:"Hillmer, Hans-Jürgen"
~person:"Joshi, Prem Lal"
~person:"Kahle, Holger"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~person:"Tsalavoutas, Ioannis"
~person:"Zülch, Henning"
~subject:"Berichtswesen"
~subject:"Complementary tax balance sheet"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"Finanzkrise"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Multi-volume publication"
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Berichtswesen
Complementary tax balance sheet
Deutschland
Financial statement analysis
Finanzkrise
Unternehmenspublizität
IFRS
182
Germany
70
Financial statement
45
Jahresabschluss
45
Accounting law
29
Bilanzrecht
29
Balancing accounts
23
Bilanzierung
23
Corporate disclosure
21
Consolidated financial statements
19
Konzernabschluss
19
Accounting policy
18
Accounting valuation
18
Bilanzielle Bewertung
18
Bilanzpolitik
18
Fair value accounting
18
Fair-Value-Bilanzierung
18
KMU
17
SME
17
Accounting standards
13
Bilanzierungsgrundsätze
13
Accounting
10
Commercial law
10
Handelsrecht
10
Rechnungswesen
10
Goodwill
8
Deferred taxes
7
Geschäftswert
7
Latente Steuern
7
Reporting
7
Accounting obligations
6
Aktiengesellschaft
6
Bilanzierungspflicht
6
Financial crisis
6
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6
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6
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12
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2
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95
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Article in journal
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95
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25
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23
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11
Graue Literatur
11
Non-commercial literature
11
Working Paper
11
Kommentar
6
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5
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4
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3
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Language
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German
74
English
21
Author
All
Bischof, Jannis
Chen, Ester
Freiberg, Jens
Hillmer, Hans-Jürgen
Joshi, Prem Lal
Kahle, Holger
Kirsch, Hanno
Köhler, Annette G.
Tsalavoutas, Ioannis
Zülch, Henning
Küting, Karlheinz
34
Zwirner, Christian
34
Lüdenbach, Norbert
19
Kümpel, Thomas
15
Müller, Stefan
15
Hoffmann, Wolf-Dieter
11
Ernstberger, Jürgen
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
Pellens, Bernhard
7
Power, David M.
7
Sellhorn, Thorsten
7
Wulf, Inge
7
Barth, Mary E.
6
Bigus, Jochen
6
Fink, Christian
6
Gebhardt, Günther
6
Glaum, Martin
6
Herzig, Norbert
6
Hitz, Jörg-Markus
6
Kajüter, Peter
6
Mardini, Ghassan H.
6
Schultze, Wolfgang
6
Ulbrich, Philipp
6
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
17
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
14
Betriebs-Berater : BB
8
Der Betrieb
6
IRZ : Zeitschrift für internationale Rechnungslegung
6
PiR
5
Journal of business economics : JBE
4
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
Journal of applied accounting research
2
Journal of international accounting auditing & taxation
2
Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis
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
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Corporate finance / Biz
1
Global business & economics review
1
International business and economics research journal
1
Issues in accounting education
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
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
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ECONIS (ZBW)
95
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95
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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
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:
4
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:
5
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:
6
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:
7
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:
8
The effect of corruption and culture on mandatory disclosure compliance levels : goodwill reporting in Europe
Mazzi, Francesco
;
Slack, Richard
;
Tsalavoutas, Ioannis
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 52-73
Persistent link: https://www.econbiz.de/10011901852
Saved in:
9
Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
André, Paul
;
Dionysiou, Dionysia
;
Tsalavoutas, Ioannis
- In:
Applied economics
50
(
2018
)
7
,
pp. 707-725
Persistent link: https://www.econbiz.de/10011847155
Saved in:
10
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
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