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~person:"Bischof, Jannis"
~person:"Chen, Ester"
~person:"Hillmer, Hans-Jürgen"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Moehrle, Stephen R."
~person:"Power, David M."
~person:"Tsalavoutas, Ioannis"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Auskunftspflicht"
~subject:"Bilanzrecht"
~subject:"Disclosure regulation"
~subject:"Financial statement analysis"
~type_genre:"Article in journal"
~type_genre:"Fallstudie"
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Search: "IFRS"
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Accounting policy
Auskunftspflicht
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Disclosure regulation
Financial statement analysis
IFRS
155
Deutschland
50
Germany
50
Financial statement
41
Jahresabschluss
41
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29
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27
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International Financial Reporting Standards
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29
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Bischof, Jannis
Chen, Ester
Hillmer, Hans-Jürgen
Joshi, Prem Lal
Kirsch, Hanno
Moehrle, Stephen R.
Power, David M.
Tsalavoutas, Ioannis
Zülch, Henning
Küting, Karlheinz
20
Müller, Stefan
11
Nobes, Christopher
9
Zwirner, Christian
9
Iatridis, George
8
Kessler, Harald
7
Reynolds-Moehrle, Jennifer Ann
7
Sellhorn, Thorsten
7
Walker, Martin
7
Burger, Anton
6
Hellman, Niclas
6
Lüdenbach, Norbert
6
Quagli, Alberto
6
André, Paul
5
Bertomeu, Jeremy
5
Gebhardt, Günther
5
Jeanjean, Thomas
5
Kirsch, Hans-Jürgen
5
Meckfessel, Michele
5
Rogler, Silvia
5
Tarca, Ann
5
Wulf, Inge
5
Zimmermann, Jochen
5
Ali, Muhammad Jahangir
4
Barth, Mary E.
4
Campa, Domenico
4
Chand, Parmod
4
Craig, Russell
4
Dobler, Michael
4
Gavious, Ilanit
4
Houqe, Muhammad Nurul
4
Köhler, Annette G.
4
Kümpel, Thomas
4
Leinen, Markus
4
Loitz, Rüdiger
4
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
7
Research in accounting regulation
7
IRZ : Zeitschrift für internationale Rechnungslegung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Der Betrieb
3
Betriebs-Berater : BB
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
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
Applied economics
1
Arbeitspapier / HHL, Leipzig Graduate School of Management
1
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
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1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Critical perspectives on accounting : an international journal for social and organizational accountability
1
International business and economics research journal
1
Issues in accounting education
1
Journal of applied accounting research
1
Journal of international accounting auditing & taxation
1
Kostenrechnungs-Praxis : krp ; Zeitschrift für Controlling, Accounting & System-Anwendungen
1
PiR
1
Review of accounting studies
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
WPg : Kompetenz schafft Vertrauen
1
Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis
1
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ECONIS (ZBW)
51
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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
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:
3
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:
4
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:
5
Control over accounting standards within the European Union : the political controversy surrounding the adoption of
IFRS
8
Crawford, L.
;
Ferguson, John
;
Helliar, Christine V.
; …
- In:
Critical perspectives on accounting : an international …
25
(
2014
)
4/5
,
pp. 304-318
Persistent link: https://www.econbiz.de/10010379941
Saved in:
6
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:
7
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature
Moehrle, Stephen R.
;
Meckfessel, Michele
; …
- In:
Research in accounting regulation
30
(
2018
)
2
,
pp. 138-147
Persistent link: https://www.econbiz.de/10011947565
Saved in:
8
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:
9
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:
10
The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
57
(
2017
)
3
,
pp. 681-699
Persistent link: https://www.econbiz.de/10011798920
Saved in:
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