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~person:"Bischof, Jannis"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Köhler, Annette G."
~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"
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Berichtswesen
Complementary tax balance sheet
Deutschland
Financial statement analysis
Unternehmenspublizität
IFRS
134
Germany
54
Financial statement
35
Jahresabschluss
35
Accounting law
19
Bilanzrecht
19
Balancing accounts
18
Bilanzierung
18
Accounting policy
16
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16
Consolidated financial statements
15
Konzernabschluss
15
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14
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14
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13
KMU
13
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13
Controlling
11
Fair value accounting
11
Fair-Value-Bilanzierung
11
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11
Accounting standards
10
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10
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9
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7
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7
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6
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5
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5
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5
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70
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Language
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German
56
English
15
Author
All
Bischof, Jannis
Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Köhler, Annette G.
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
Sellhorn, Thorsten
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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International Group of Controlling / Working Group Controller and IFRS
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Betriebs-Berater : BB
6
Der Betrieb
6
IRZ : Zeitschrift für internationale Rechnungslegung
4
Journal of business economics : JBE
3
PiR
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
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
Controlling & Management review / Sonderheft : ZfCM : Zeitschrift für Controlling & Management
2
International journal of managerial and financial accounting
2
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 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
WPg : Kompetenz schafft Vertrauen
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
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All
ECONIS (ZBW)
71
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1
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71
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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
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:
9
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:
10
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:
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