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~person:"Campa, Domenico"
~person:"Chen, Ester"
~person:"Hellman, Niclas"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Kirsch, Hans-Jürgen"
~person:"Köhler, Annette G."
~person:"Reuter, Michael"
~person:"Schmidt, Martin"
~person:"Walker, Martin"
~person:"Weißenberger, Barbara E."
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Corporate disclosure"
~subject:"Deutschland"
~subject:"Equity capital"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Search: "IFRS"
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Accounting policy
Berichtswesen
Corporate disclosure
Deutschland
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IFRS
199
Germany
76
Financial statement
45
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45
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30
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24
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24
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23
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23
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23
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23
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21
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Accounting standards
17
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German
90
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35
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Campa, Domenico
Chen, Ester
Hellman, Niclas
Joshi, Prem Lal
Kirsch, Hanno
Kirsch, Hans-Jürgen
Köhler, Annette G.
Reuter, Michael
Schmidt, Martin
Walker, Martin
Weißenberger, Barbara E.
Zülch, Henning
Küting, Karlheinz
36
Zwirner, Christian
35
Lüdenbach, Norbert
20
Müller, Stefan
17
Kümpel, Thomas
16
Hoffmann, Wolf-Dieter
13
Freiberg, Jens
11
Ernstberger, Jürgen
10
Loitz, Rüdiger
10
Marten, Kai-Uwe
9
Reinke, Jens
9
Velte, Patrick
9
Glaum, Martin
8
Haller, Axel
8
Iatridis, George
8
Petersen, Karl
8
Tsalavoutas, Ioannis
8
Wulf, Inge
8
Burger, Anton
7
Houqe, Muhammad Nurul
7
Pellens, Bernhard
7
Power, David M.
7
Sellhorn, Thorsten
7
André, Paul
6
Baetge, Jörg
6
Barth, Mary E.
6
Bigus, Jochen
6
Fink, Christian
6
Gassen, Joachim
6
Gebhardt, Günther
6
Herzig, Norbert
6
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
19
Betriebs-Berater : BB
11
IRZ : Zeitschrift für internationale Rechnungslegung
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Der Betrieb
8
WPg : Kompetenz schafft Vertrauen
5
Accounting in Europe
4
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
The international journal of accounting : TIJA
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Journal of business economics : JBE
3
Journal of international accounting auditing & taxation
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
European accounting review
2
International journal of managerial and financial accounting
2
RWZ aktuell : Recht & Rechnungswesen
2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Advances in management accounting : a research annual
1
Australian accounting review
1
Betriebs-Berater / Special : BB ; Zeitschrift für Recht und Wirtschaft
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Corporate governance : the international journal for effective board performance
1
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
1
Global business & economics review
1
International business and economics research journal
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
Issues in accounting education
1
Journal of accounting, auditing & finance
1
Journal of applied accounting research
1
Journal of financial management and analysis : international review of finance
1
Journal of international accounting research
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
The British accounting review : the journal of the British Accounting Association
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ECONIS (ZBW)
125
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125
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1
The goodwill impairment test under
IFRS
: objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
2
Voluntary
IFRS
adoption by unlisted European firms : impact on earnings quality and cost of debt
Cameran, Mara
;
Campa, Domenico
- In:
The international journal of accounting : TIJA
55
(
2020
)
3
,
pp. 2050013-1-36
Persistent link: https://www.econbiz.de/10012437900
Saved in:
3
Narrative disclosure quality and the timeliness of goodwill impairments
Iatridis, George
;
Pappas, Kostas
;
Walker, Martin
- In:
The British accounting review : the journal of the …
54
(
2022
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013209876
Saved in:
4
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:
5
On the "disclosure initiative - principles of disclosure" : the EAA Financial Reporting Standards Committee's view
Abad, Cristina
;
Barone, Elisabetta
;
Gullkvist, Benita M.
; …
- In:
Accounting in Europe
17
(
2020
)
1
,
pp. 1-32
Persistent link: https://www.econbiz.de/10012256374
Saved in:
6
Analysts' evaluations of acquisitions : Swedish survey evidence on
IFRS
knowledge and the use of accounting information for valuation purposes
Andersson, Patric
;
Hellman, Niclas
- In:
Journal of international accounting auditing & taxation
41
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012488616
Saved in:
7
Mandatory
IFRS
adoption and earnings quality in different institutional settings : a comparison between Italy and the UK
Campa, Domenico
;
Donnelly, Ray
- In:
International journal of accounting, auditing and …
12
(
2016
)
1
,
pp. 24-44
Persistent link: https://www.econbiz.de/10011585867
Saved in:
8
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:
9
On the "review of structure and effectiveness of the
IFRS
Foundation" : the EAA’s Financial Reporting Standards Committee’s view
Giner Inchausti, Begoña
;
Hellman, Niclas
;
Jorissen, Ann
; …
- In:
Accounting in Europe
13
(
2016
)
2
,
pp. 285-294
Persistent link: https://www.econbiz.de/10012154555
Saved in:
10
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:
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