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~person:"Bischof, Jannis"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~person:"Power, David M."
~person:"Tsalavoutas, Ioannis"
~person:"Zwirner, Christian"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Bilanzrecht"
~subject:"Commercial law"
~subject:"Financial statement analysis"
~subject:"SME"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Book section"
~type_genre:"Fallstudie"
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Accounting policy
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SME
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IFRS
219
Deutschland
88
Germany
88
Financial statement
48
Jahresabschluss
48
Konzernabschluss
37
Consolidated financial statements
35
Accounting law
30
Balancing accounts
30
Bilanzierung
30
Corporate disclosure
27
Accounting valuation
21
Bilanzielle Bewertung
21
Goodwill
21
Bilanzpolitik
19
Geschäftswert
19
Fair value accounting
17
Fair-Value-Bilanzierung
17
Accounting standards
16
Bilanzierungsgrundsätze
16
Handelsrecht
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KMU
16
Accounting
15
Rechnungswesen
15
Unternehmensbewertung
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IFRS 3
10
Aktiengesellschaft
9
IFRS 16
9
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9
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9
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German
63
English
32
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Bischof, Jannis
Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Power, David M.
Tsalavoutas, Ioannis
Zwirner, Christian
Zülch, Henning
Küting, Karlheinz
25
Müller, Stefan
14
Glaum, Martin
10
Kessler, Harald
10
Nobes, Christopher
10
Hillmer, Hans-Jürgen
9
Sellhorn, Thorsten
9
Baetge, Jörg
8
Böcking, Hans-Joachim
8
Iatridis, George
8
Kirsch, Hans-Jürgen
8
Lüdenbach, Norbert
8
André, Paul
7
Ballwieser, Wolfgang
7
Beiersdorf, Kati
7
Eierle, Brigitte
7
Funk, Wilfried
7
Hellman, Niclas
7
Houqe, Muhammad Nurul
7
Moehrle, Stephen R.
7
Pellens, Bernhard
7
Quagli, Alberto
7
Reynolds-Moehrle, Jennifer Ann
7
Rossmanith, Jonas
7
Schildbach, Thomas
7
Street, Donna L.
7
Tarca, Ann
7
Walker, Martin
7
Burger, Anton
6
Chand, Parmod
6
Fink, Christian
6
Freiberg, Jens
6
Gebhardt, Günther
6
Hoffmann, Wolf-Dieter
6
Hommel, Michael
6
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
12
IRZ : Zeitschrift für internationale Rechnungslegung
10
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
8
Betriebs-Berater : BB
6
Der Betrieb
5
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
International journal of managerial and financial accounting
3
Journal of applied accounting research
3
PiR
3
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
2
Corporate finance / Biz
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 research journal
1
African journal of accounting, auditing and finance : AJAAF
1
Applied economics
1
Arbeitspapier / HHL, Leipzig Graduate School of Management
1
Asian review of accounting
1
Australian accounting review
1
Betriebs-Berater / Special : BB ; Zeitschrift für Recht und Wirtschaft
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Controlling für kleine und mittlere Unternehmen
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Critical perspectives on accounting : an international journal for social and organizational accountability
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
Issues in accounting education
1
Journal of accounting in emerging economies : JAEE
1
Journal of business finance & accounting : JBFA
1
Journal of financial economics
1
Journal of financial management and analysis : international review of finance
1
Kostenrechnungs-Praxis : krp ; Zeitschrift für Controlling, Accounting & System-Anwendungen
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
The British accounting review : the journal of the British Accounting Association
1
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ECONIS (ZBW)
95
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95
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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
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
Risk-related disclosure : a review of the literature and an agenda for future research
Tahat, Yasean
;
Dunne, Theresa
;
Fifield, S. G. M.
; …
- In:
Accounting forum : advancing the interdisciplinary and …
43
(
2019
)
2
,
pp. 193-219
Persistent link: https://www.econbiz.de/10012106433
Saved in:
9
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:
10
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
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