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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:"Zülch, Henning"
~subject:"Berichtswesen"
~subject:"Complementary tax balance sheet"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"Finanzkrise"
~subject:"Unternehmenspublizität"
~type:"article"
~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
167
Germany
70
Financial statement
43
Jahresabschluss
43
Accounting law
29
Bilanzrecht
29
Balancing accounts
23
Bilanzierung
23
Consolidated financial statements
19
Konzernabschluss
19
Accounting valuation
18
Bilanzielle Bewertung
18
Fair value accounting
18
Fair-Value-Bilanzierung
18
Accounting policy
17
Bilanzpolitik
17
KMU
17
SME
17
Corporate disclosure
14
Accounting standards
12
Bilanzierungsgrundsätze
12
Commercial law
10
Handelsrecht
10
Deferred taxes
7
Latente Steuern
7
Accounting
6
Accounting obligations
6
Bilanzierungspflicht
6
Financial crisis
6
Gewinnermittlung
6
Profit determination
6
Rechnungswesen
6
Reporting
6
Takeover
6
USA
6
United States
6
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Undetermined
7
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2
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Article
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Article in journal
Multi-volume publication
Aufsatz in Zeitschrift
88
Aufsatz im Buch
4
Book section
4
Case study
2
Fallstudie
2
Conference proceedings
1
Konferenzschrift
1
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1
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Language
All
German
74
English
14
Author
All
Bischof, Jannis
Chen, Ester
Freiberg, Jens
Hillmer, Hans-Jürgen
Joshi, Prem Lal
Kahle, Holger
Kirsch, Hanno
Köhler, Annette G.
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
Burger, Anton
7
Kirsch, Hans-Jürgen
7
Pellens, Bernhard
7
Power, David M.
7
Sellhorn, Thorsten
7
Tsalavoutas, Ioannis
7
Weißenberger, Barbara E.
7
Wulf, Inge
7
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
Baetge, Jörg
5
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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
Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis
2
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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Source
All
ECONIS (ZBW)
88
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88
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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
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:
5
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:
6
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:
7
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:
8
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:
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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