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~person:"Bischof, Jannis"
~person:"Chen, Ester"
~person:"Hellman, Niclas"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Küting, Karlheinz"
~person:"Merkl, Georg"
~person:"Power, David M."
~person:"Sami, Heibatollah"
~person:"Tsalavoutas, Ioannis"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Bilanzielle Bewertung"
~subject:"Financial statement analysis"
~subject:"Konzernabschluss"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Bilanzielle Bewertung
Financial statement analysis
Konzernabschluss
Unternehmenspublizität
IFRS
232
Deutschland
73
Germany
73
Financial statement
48
Jahresabschluss
48
Consolidated financial statements
35
Balancing accounts
34
Bilanzierung
34
Corporate disclosure
33
Accounting law
28
Bilanzrecht
28
Accounting valuation
25
Bilanzpolitik
25
Fair value accounting
23
Fair-Value-Bilanzierung
23
Accounting standards
19
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19
Geschäftswert
19
Goodwill
19
Accounting
15
Rechnungswesen
15
KMU
14
SME
14
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11
USA
11
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10
Auskunftspflicht
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Bilanzanalyse
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10
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Language
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German
69
English
43
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All
Bischof, Jannis
Chen, Ester
Hellman, Niclas
Joshi, Prem Lal
Kirsch, Hanno
Küting, Karlheinz
Merkl, Georg
Power, David M.
Sami, Heibatollah
Tsalavoutas, Ioannis
Zülch, Henning
Zwirner, Christian
25
Kümpel, Thomas
15
Lüdenbach, Norbert
11
Müller, Stefan
11
Schmidt, Martin
10
Wirth, Johannes
9
Carlin, Tyrone M.
8
Finch, Nigel
8
Freiberg, Jens
8
Gattung, Andreas
8
Glaum, Martin
8
Haaker, Andreas
8
Iatridis, George
8
Landsman, Wayne R.
8
Marten, Kai-Uwe
8
Nobes, Christopher
8
Rogler, Silvia
8
Ruhnke, Klaus
8
Sellhorn, Thorsten
8
Houqe, Muhammad Nurul
7
Köhler, Annette G.
7
Walker, Martin
7
Watrin, Christoph
7
André, Paul
6
Daske, Holger
6
Gassen, Joachim
6
Pellens, Bernhard
6
Petersen, Karl
6
Schultze, Wolfgang
6
Street, Donna L.
6
Wulf, Inge
6
Barth, Mary E.
5
Beisland, Leif Atle
5
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
17
WPg : Kompetenz schafft Vertrauen
11
Betriebs-Berater : BB
6
Der Betrieb
6
IRZ : Zeitschrift für internationale Rechnungslegung
6
Journal of international accounting auditing & taxation
6
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
4
Journal of business economics : JBE
4
The international journal of accounting : TIJA
4
Accounting in Europe
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
International journal of managerial and financial accounting
3
Journal of applied accounting research
3
RWZ aktuell : Recht & Rechnungswesen
3
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Corporate finance / Biz
2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Accounting research journal
1
African journal of accounting, auditing and finance : AJAAF
1
Applied economics
1
Asian review of accounting
1
Australian accounting review
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Controlling & management review : Zeitschrift für Controlling & Management
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
Global business & economics review
1
International business and economics research journal
1
Journal of accounting in emerging economies : JAEE
1
Journal of business finance & accounting : JBFA
1
Journal of contemporary accounting & economics
1
Journal of financial economics
1
Journal of financial management and analysis : international review of finance
1
Journal of international accounting research
1
PiR
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
1
The British accounting review : the journal of the British Accounting Association
1
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ECONIS (ZBW)
112
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112
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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
Mandatory
IFRS
adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
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
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:
7
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:
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
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
The impact of
IFRS
7 on the significance of financial instruments disclosure : evidence from Jordan
Tahat, Yasean A.
;
Dunne, Theresa
;
Fifield, S. G. M.
; …
- In:
Accounting research journal
29
(
2016
)
3
,
pp. 241-273
Persistent link: https://www.econbiz.de/10011552786
Saved in:
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