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~person:"Chen, Ester"
~person:"Daske, Holger"
~person:"Eiselt, Andreas"
~person:"Kirsch, Hanno"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Bilanzierung"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Bilanzierung
Financial statement analysis
Unternehmenspublizität
IFRS
114
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45
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45
Financial statement
32
Jahresabschluss
32
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19
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Chen, Ester
Daske, Holger
Eiselt, Andreas
Kirsch, Hanno
Zülch, Henning
Küting, Karlheinz
26
Lüdenbach, Norbert
14
Kümpel, Thomas
13
Zwirner, Christian
13
Müller, Stefan
11
Freiberg, Jens
9
Glaum, Martin
9
Iatridis, George
8
Tsalavoutas, Ioannis
8
Wirth, Johannes
8
Hoffmann, Wolf-Dieter
7
Houqe, Muhammad Nurul
7
Power, David M.
7
Walker, Martin
7
André, Paul
6
Haaker, Andreas
6
Hellman, Niclas
6
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6
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6
Reinke, Jens
6
Rogler, Silvia
6
Sellhorn, Thorsten
6
Zimmermann, Jochen
6
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5
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5
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5
Hartmann-Wendels, Thomas
5
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5
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5
Leibfried, Peter
5
Lienau, Achim
5
Loitz, Rüdiger
5
Löw, Edgar
5
Mardini, Ghassan H.
5
Melcher, Winfried
5
Moehrle, Stephen R.
5
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
IRZ : Zeitschrift für internationale Rechnungslegung
4
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
RWZ aktuell : Recht & Rechnungswesen
3
Abacus : a journal of accounting, finance and business studies
2
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2
Australian accounting review
1
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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
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
International business and economics research journal
1
Journal of business finance & accounting : JBFA
1
Journal of international accounting research
1
PiR
1
Review of accounting studies
1
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
1
WPg : Kompetenz schafft Vertrauen
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
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ECONIS (ZBW)
45
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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
Reflections on the 20-year anniversary of worldwide
ifrs
adoption
Cascino, Stefano
;
Daske, Holger
;
DeFond, Mark L.
; …
- In:
Journal of international accounting research
22
(
2023
)
3
,
pp. 85-96
Persistent link: https://www.econbiz.de/10014431285
Saved in:
3
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:
4
The positive externalities of
IFRS
R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
Saved in:
5
The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
57
(
2017
)
3
,
pp. 681-699
Persistent link: https://www.econbiz.de/10011798920
Saved in:
6
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:
7
Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
Saved in:
8
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:
9
Fair value-related information in anlysts' decision processes : evidence from the financial crisis
Bischof, Jannis
;
Daske, Holger
;
Sextroh, Christoph
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
3/4
,
pp. 363-400
Persistent link: https://www.econbiz.de/10010378412
Saved in:
10
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:
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