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~person:"Bischof, Jannis"
~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Moehrle, Stephen R."
~person:"Tsalavoutas, Ioannis"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Auskunftspflicht"
~subject:"Bilanzrecht"
~subject:"Disclosure regulation"
~subject:"Financial statement analysis"
~subject:"Listed company"
~subject:"SME"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Fallstudie"
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Accounting policy
Auskunftspflicht
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Disclosure regulation
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IFRS
89
Deutschland
19
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19
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17
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16
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16
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15
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14
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Bischof, Jannis
Chen, Ester
Joshi, Prem Lal
Moehrle, Stephen R.
Tsalavoutas, Ioannis
Zülch, Henning
Kirsch, Hanno
28
Küting, Karlheinz
20
Müller, Stefan
13
Zwirner, Christian
11
Iatridis, George
9
Nobes, Christopher
9
Sellhorn, Thorsten
9
Tarca, Ann
9
Power, David M.
8
André, Paul
7
Glaum, Martin
7
Hellman, Niclas
7
Hillmer, Hans-Jürgen
7
Houqe, Muhammad Nurul
7
Kessler, Harald
7
Lüdenbach, Norbert
7
Quagli, Alberto
7
Reynolds-Moehrle, Jennifer Ann
7
Walker, Martin
7
Burger, Anton
6
Chand, Parmod
6
Eierle, Brigitte
6
Gebhardt, Günther
6
Kirsch, Hans-Jürgen
6
Leuz, Christian
6
Mardini, Ghassan H.
6
Schultze, Wolfgang
6
Street, Donna L.
6
Zimmermann, Jochen
6
Beiersdorf, Kati
5
Bertomeu, Jeremy
5
Craig, Russell
5
Daske, Holger
5
Dunne, Theresa
5
Haller, Axel
5
Jeanjean, Thomas
5
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Research in accounting regulation
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
3
Der Betrieb
2
International journal of managerial and financial accounting
2
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2
Journal of financial management and analysis : international review of finance
2
Journal of international accounting auditing & taxation
2
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1
Accounting forum : advancing the interdisciplinary and global connection of accounting research
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
Global business & economics review
1
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1
Issues in accounting education
1
Journal of business finance & accounting : JBFA
1
Journal of financial economics
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
The British accounting review : the journal of the British Accounting Association
1
WPg : Kompetenz schafft Vertrauen
1
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ECONIS (ZBW)
41
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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
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:
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
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:
8
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:
9
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:
10
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
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