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~person:"Bischof, Jannis"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Power, David M."
~person:"Tsalavoutas, Ioannis"
~person:"Zwirner, Christian"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting valuation"
~subject:"Bilanzrecht"
~subject:"Fair value accounting"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Fallstudie"
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Accounting policy
Accounting valuation
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Fair value accounting
Financial statement analysis
Unternehmenspublizität
IFRS
194
Deutschland
78
Germany
78
Financial statement
44
Jahresabschluss
44
Konzernabschluss
31
Balancing accounts
30
Bilanzierung
30
Consolidated financial statements
29
Corporate disclosure
27
Accounting law
26
Goodwill
20
Bilanzpolitik
18
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18
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15
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14
Fair-Value-Bilanzierung
14
Handelsrecht
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KMU
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Accounting standards
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Accounting
12
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Rechnungswesen
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10
IFRS 3
10
Latente Steuern
10
Aktiengesellschaft
9
IFRS 16
9
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9
IDW-Rechnungslegungsstandards
8
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8
IAS 36
7
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German
52
English
34
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Bischof, Jannis
Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Power, David M.
Tsalavoutas, Ioannis
Zwirner, Christian
Zülch, Henning
Küting, Karlheinz
31
Kümpel, Thomas
14
Müller, Stefan
13
Barth, Mary E.
12
Freiberg, Jens
12
Lüdenbach, Norbert
12
Sellhorn, Thorsten
12
Landsman, Wayne R.
11
Nobes, Christopher
11
Glaum, Martin
10
Schmidt, Martin
9
Carlin, Tyrone M.
8
Finch, Nigel
8
Gebhardt, Günther
8
Haaker, Andreas
8
Hellman, Niclas
8
Iatridis, George
8
Kessler, Harald
8
Tarca, Ann
8
Walker, Martin
8
Houqe, Muhammad Nurul
7
Löw, Edgar
7
Moehrle, Stephen R.
7
Quagli, Alberto
7
Reynolds-Moehrle, Jennifer Ann
7
Sami, Heibatollah
7
Skinner, Douglas J.
7
Zimmermann, Jochen
7
André, Paul
6
Beisland, Leif Atle
6
Bieker, Marcus
6
Burger, Anton
6
Daske, Holger
6
Dobler, Michael
6
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
13
IRZ : Zeitschrift für internationale Rechnungslegung
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
6
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Betriebs-Berater : BB
3
Der Betrieb
3
International journal of managerial and financial accounting
3
Journal of applied accounting research
3
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
Journal of international accounting auditing & taxation
2
PiR
2
RWZ aktuell : Recht & Rechnungswesen
2
WPg : Kompetenz schafft Vertrauen
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
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Controlling & management review : Zeitschrift für Controlling & Management
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Critical perspectives on accounting : an international journal for social and organizational accountability
1
Global business & economics review
1
International business and economics research journal
1
Issues in accounting education
1
Journal / The Capco Institute : journal of financial transformation
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
Management science : journal of the Institute for Operations Research and the Management Sciences
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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86
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1
Asset reclassifications and bank recapitalization during the financial crisis
Bischof, Jannis
;
Brüggemann, Ulf
;
Daske, Holger
- In:
Management science : journal of the Institute for …
69
(
2023
)
1
,
pp. 75-100
Persistent link: https://www.econbiz.de/10014288434
Saved in:
2
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:
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
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
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:
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