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~person:"Bischof, Jannis"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~person:"Sellhorn, Thorsten"
~person:"Weißenberger, Barbara E."
~person:"Zülch, Henning"
~subject:"Berichtswesen"
~subject:"Complementary tax balance sheet"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Einführung"
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Berichtswesen
Complementary tax balance sheet
Deutschland
Financial statement analysis
Unternehmenspublizität
IFRS
154
Germany
60
Financial statement
36
Jahresabschluss
36
Accounting law
25
Bilanzrecht
25
Balancing accounts
22
Bilanzierung
22
Consolidated financial statements
20
Konzernabschluss
20
Accounting policy
16
Accounting valuation
16
Bilanzielle Bewertung
16
Bilanzpolitik
16
Accounting standards
15
Bilanzierungsgrundsätze
15
Corporate disclosure
15
Fair value accounting
14
Fair-Value-Bilanzierung
14
KMU
13
SME
13
Controlling
11
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11
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9
Accounting
7
Commercial law
7
Handelsrecht
7
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7
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6
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6
Deferred taxes
6
Latente Steuern
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USA
6
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6
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5
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5
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5
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1
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77
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78
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28
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Language
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German
59
English
20
Author
All
Bischof, Jannis
Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
Sellhorn, Thorsten
Weißenberger, Barbara E.
Zülch, Henning
Zwirner, Christian
34
Küting, Karlheinz
33
Lüdenbach, Norbert
18
Kümpel, Thomas
15
Müller, Stefan
15
Hoffmann, Wolf-Dieter
11
Ernstberger, Jürgen
10
Freiberg, Jens
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
Power, David M.
7
Tsalavoutas, Ioannis
7
Wulf, Inge
7
Bigus, Jochen
6
Fink, Christian
6
Glaum, Martin
6
Herzig, Norbert
6
Hillmer, Hans-Jürgen
6
Hitz, Jörg-Markus
6
Kahle, Holger
6
Kajüter, Peter
6
Mardini, Ghassan H.
6
Pellens, Bernhard
6
Schultze, Wolfgang
6
Ulbrich, Philipp
6
Baetge, Jörg
5
Barth, Mary E.
5
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
12
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Betriebs-Berater : BB
6
Der Betrieb
6
IRZ : Zeitschrift für internationale Rechnungslegung
4
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
Journal of business economics : JBE
3
PiR
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
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
Controlling & Management review / Sonderheft : ZfCM : Zeitschrift für Controlling & Management
2
International journal of managerial and financial accounting
2
Journal of international accounting research
2
Berichte aus der Betriebswirtschaft
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Corporate finance / Biz
1
European accounting review
1
Global business & economics review
1
International business and economics research journal
1
Issues in accounting education
1
Journal of applied accounting research
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 international accounting auditing & taxation
1
Journal of pension economics and finance
1
Kostenrechnungs-Praxis : krp ; Zeitschrift für Controlling, Accounting & System-Anwendungen
1
Problems and perspectives in management : PPM ; international research journal
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
1
The accounting review : a publication of the American Accounting Association
1
WPg : Kompetenz schafft Vertrauen
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
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ECONIS (ZBW)
79
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1
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10
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79
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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
Capital market effects of mandatory
IFRS
8 adoption : an empirical analysis of German firms
Franzen, Nina
;
Weißenberger, Barbara E.
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 1-19
Persistent link: https://www.econbiz.de/10011901832
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
The adoption of
IFRS
8 - no headway made? : evidence from segment reporting practices in Germany
Franzen, Nina
;
Weißenberger, Barbara E.
- In:
Journal of applied accounting research
16
(
2015
)
1
,
pp. 88-113
Persistent link: https://www.econbiz.de/10011344221
Saved in:
6
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:
7
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:
8
Recognition versus disclosure of fair values
Müller, Maximilian André
;
Riedl, Edward J.
;
Sellhorn, …
- In:
The accounting review : a publication of the American …
90
(
2015
)
6
,
pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464
Saved in:
9
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:
10
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
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