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~person:"Bischof, Jannis"
~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Moehrle, Stephen R."
~person:"Power, David M."
~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
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IFRS
137
Deutschland
44
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44
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35
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35
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24
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23
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23
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17
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17
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16
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10
Fair-Value-Bilanzierung
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Accounting standards
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International Financial Reporting Standards
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Bischof, Jannis
Chen, Ester
Kirsch, Hanno
Moehrle, Stephen R.
Power, David M.
Tsalavoutas, Ioannis
Zülch, Henning
Küting, Karlheinz
20
Müller, Stefan
13
Zwirner, Christian
11
Iatridis, George
9
Nobes, Christopher
9
Sellhorn, Thorsten
9
Tarca, Ann
9
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
Joshi, Prem Lal
5
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
7
Research in accounting regulation
7
IRZ : Zeitschrift für internationale Rechnungslegung
6
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Der Betrieb
3
Journal of applied accounting research
3
PiR
3
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Betriebs-Berater : BB
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
Journal of international accounting auditing & taxation
2
RWZ aktuell : Recht & Rechnungswesen
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
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
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
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
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
International business and economics research journal
1
International journal of managerial and financial accounting
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
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
WPg : Kompetenz schafft Vertrauen
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ECONIS (ZBW)
72
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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
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:
8
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:
9
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
Saved in:
10
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
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