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~person:"Capkun, Vedran"
~person:"Kirsch, Hanno"
~person:"Tahoun, Ahmed"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~type_genre:"Article in journal"
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Search: "IFRS"
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Accounting policy
IFRS
94
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41
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41
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27
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27
Bilanzpolitik
18
Accounting law
15
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11
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Capkun, Vedran
Kirsch, Hanno
Tahoun, Ahmed
Zülch, Henning
Iatridis, George
7
Nobes, Christopher
6
Walker, Martin
6
Moehrle, Stephen R.
5
Müller, Stefan
5
Campa, Domenico
4
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4
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4
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4
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4
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4
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3
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3
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3
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3
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3
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3
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3
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3
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3
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2
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2
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IRZ : Zeitschrift für internationale Rechnungslegung
4
The international journal of accounting : TIJA
3
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2
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1
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1
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ECONIS (ZBW)
18
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1
The effects of
IFRS
adoption on observed earnings smoothness properties : the confounding effects of changes in timely gain and loss recognition
Capkun, Vedran
;
Collins, Daniel W.
- In:
European accounting review
27
(
2018
)
5
,
pp. 797-815
Persistent link: https://www.econbiz.de/10011977299
Saved in:
2
The effect of IAS/
IFRS
adoption on earnings management (smoothing) : a closer look at competing explanations
Capkun, Vedran
;
Collins, Daniel W.
;
Jeanjean, Thomas
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 352-394
Persistent link: https://www.econbiz.de/10011549315
Saved in:
3
Impairment of goodwill and deferred taxes under
IFRS
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Australian accounting review
26
(
2016
)
3
,
pp. 301-311
Persistent link: https://www.econbiz.de/10011625839
Saved in:
4
Bilanzpolitik im Rahmen der Erfassung von Wertminderungen : eine empirische Analyse europäischer Unternehmen
Zülch, Henning
;
Siggelkow, Lena
- In:
Corporate finance : Finanzierung, Kapitalmarkt, …
5
(
2014
)
2
,
pp. 65-73
Persistent link: https://www.econbiz.de/10010238879
Saved in:
5
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:
6
Bilanzpolitik im Rahmen der Entscheidung zur Erfassung einer Wertminderung gemäß IAS 36 : empirische Analyse des Bilanzierungsverhaltens deutscher Unternehmen im Zeitraum 2004 bis...
Zülch, Henning
;
Siggelkow, Lena
- In:
Corporate finance / Biz
3
(
2012
)
8
,
pp. 383-391
Persistent link: https://www.econbiz.de/10009671407
Saved in:
7
IFRS
adoption in Europe and investment-cash flow sensitivity : outsider versus insider economies
Schleicher, Thomas
;
Tahoun, Ahmed
;
Walker, Martin
- In:
The international journal of accounting : TIJA
45
(
2010
)
2
,
pp. 143-168
Persistent link: https://www.econbiz.de/10003985594
Saved in:
8
Discussion of "
IFRS
adoption in Europe and investment-cash flow sensitivity : outsider versus insider economies"
Prather-Kinsey, Jenice
- In:
The international journal of accounting : TIJA
45
(
2010
)
2
,
pp. 169-172
Persistent link: https://www.econbiz.de/10003985615
Saved in:
9
Response to discussant
IFRS
adoption in Europe and investment-cash flow sensitivity : outsider versus insider economies
Schleicher, Thomas
;
Tahoun, Ahmed
;
Walker, Martin
- In:
The international journal of accounting : TIJA
45
(
2010
)
2
,
pp. 173-174
Persistent link: https://www.econbiz.de/10003985624
Saved in:
10
Bilanzrechtsmodernisierungsgesetz versus "
IFRS
for SMEs" als Alternativen der Rechnungslegung für nicht kapitalmarktorientierte Unternehmen?
Kirsch, Hanno
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
3
(
2008
)
2
,
pp. 71-78
Persistent link: https://www.econbiz.de/10003640063
Saved in:
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