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~person:"Carlin, Tyrone M."
~person:"Chen, Ester"
~person:"Dobler, Michael"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Lüdenbach, Norbert"
~person:"Pellens, Bernhard"
~person:"Schmidt, Martin"
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
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Accounting policy
Accounting standards
Accounting valuation
Financial statement analysis
Financial statement
Unternehmenspublizität
IFRS
216
Deutschland
88
Germany
85
Jahresabschluss
44
Balancing accounts
41
Bilanzierung
41
Bilanzielle Bewertung
30
Bilanzierungsgrundsätze
29
Consolidated financial statements
25
Konzernabschluss
25
Accounting law
24
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24
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22
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19
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Fair value accounting
16
Fair-Value-Bilanzierung
16
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German
79
English
33
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Carlin, Tyrone M.
Chen, Ester
Dobler, Michael
Joshi, Prem Lal
Kirsch, Hanno
Lüdenbach, Norbert
Pellens, Bernhard
Schmidt, Martin
Schultze, Wolfgang
Zülch, Henning
Küting, Karlheinz
28
Kümpel, Thomas
21
Müller, Stefan
16
Sellhorn, Thorsten
16
Zwirner, Christian
13
Harris, Peter
11
Holzmann, Oscar J.
11
Gassen, Joachim
10
Glaum, Martin
10
Tsalavoutas, Ioannis
10
Daske, Holger
9
Freiberg, Jens
9
Hellman, Niclas
9
Iatridis, George
9
Schildbach, Thomas
9
Tarca, Ann
9
Bischof, Jannis
8
Ernstberger, Jürgen
8
Finch, Nigel
8
Henry, Elaine
8
Landsman, Wayne R.
8
Nobes, Christopher
8
Sami, Heibatollah
8
Walker, Martin
8
Wüstemann, Jens
8
André, Paul
7
Barth, Mary E.
7
Detzen, Dominic
7
Fülbier, Rolf Uwe
7
Haaker, Andreas
7
Hoffmann, Wolf-Dieter
7
Houqe, Muhammad Nurul
7
Munter, Paul
7
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
2
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
20
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Betriebs-Berater : BB
9
WPg : Kompetenz schafft Vertrauen
6
Australian accounting review
5
Der Betrieb
5
IRZ : Zeitschrift für internationale Rechnungslegung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
PiR
3
International journal of managerial and financial accounting
2
Issues in accounting education
2
Lehrbuch
2
Managerial finance
2
RWZ aktuell : Recht & Rechnungswesen
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
2
Accounting in Europe
1
Advances in management accounting : a research annual
1
Arbeitspapier / HHL, Leipzig Graduate School of Management
1
Asian review of accounting
1
BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis
1
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
1
Controlling & management review : Zeitschrift für Controlling & Management
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Die Unternehmung : Swiss journal of business research and practice ; Organ der Schweizerischen Gesellschaft für Betriebswirtschaft (SGB)
1
European accounting review
1
Global business & economics review
1
International business and economics research journal
1
International journal of economic issues : IJEI
1
International journal of revenue management : IJRM
1
Journal of financial management and analysis : international review of finance
1
Journal of governance and regulation : international scientific journal
1
Journal of international accounting auditing & taxation
1
Journal of international accounting research
1
Journal of international financial management & accounting
1
Management review quarterly
1
Pacific accounting review
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
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ECONIS (ZBW)
112
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112
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1
Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin
;
Dobler, Michael
- In:
The international journal of accounting
59
(
2024
)
1
,
pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
Saved in:
2
Financial accounting for deferred taxes : a systematic review of empirical evidence
Görlitz, Anna
;
Dobler, Michael
- In:
Management review quarterly
73
(
2023
)
1
,
pp. 113-165
Persistent link: https://www.econbiz.de/10014227405
Saved in:
3
Corporate risk disclosures in turbulent times : an international analysis in the global financial crisis
Lajili, Kaouthar
;
Li, Tie Mei
;
Chourou, Lamia
;
Dobler, …
- In:
Journal of international financial management & accounting
35
(
2024
)
1
,
pp. 261-289
Persistent link: https://www.econbiz.de/10014472460
Saved in:
4
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under
IFRS
in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
5
A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
Schmidt, Martin
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 134-147
Persistent link: https://www.econbiz.de/10011997686
Saved in:
6
Internationale Rechnungslegung :
IFRS
1 bis 17, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe : mit Beispielen, Aufgaben und Fallstudie
Pellens, Bernhard
;
Fülbier, Rolf Uwe
;
Gassen, Joachim
; …
-
2021
-
11., überarbeitete Auflage
Persistent link: https://www.econbiz.de/10012387485
Saved in:
7
R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and
IFRS
adoption
Dinh, Tami
;
Schultze, Wolfgang
;
List, Thomas
;
Zbiegly, …
- In:
Journal of international accounting research
19
(
2020
)
1
,
pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
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
Constituents' formal participation in the IASB's due process : new insights into the impact of country and due process document characteristics
Dobler, Michael
;
Knospe, Oliver
- In:
Journal of governance and regulation : international …
5
(
2016
)
3
,
pp. 50-66
Persistent link: https://www.econbiz.de/10011673748
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
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