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~person:"Chen, Ester"
~person:"Daske, Holger"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Schmidt, Martin"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Aufsatz in Zeitschrift"
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Accounting policy
Financial statement analysis
Financial statement
Unternehmenspublizität
IFRS
137
Deutschland
50
Germany
50
Jahresabschluss
35
Balancing accounts
18
Bilanzierung
18
Bilanzpolitik
17
Accounting law
16
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16
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16
Konzernabschluss
16
Accounting valuation
14
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14
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Accounting standards
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German
41
English
18
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Chen, Ester
Daske, Holger
Joshi, Prem Lal
Kirsch, Hanno
Schmidt, Martin
Zülch, Henning
Küting, Karlheinz
17
Müller, Stefan
13
Kümpel, Thomas
10
Tsalavoutas, Ioannis
10
Iatridis, George
8
Zwirner, Christian
8
André, Paul
7
Glaum, Martin
7
Hellman, Niclas
7
Houqe, Muhammad Nurul
7
Nobes, Christopher
7
Power, David M.
7
Walker, Martin
7
Moehrle, Stephen R.
6
Street, Donna L.
6
Bischof, Jannis
5
Freiberg, Jens
5
Hillmer, Hans-Jürgen
5
Lin, Steve
5
Mardini, Ghassan H.
5
Quagli, Alberto
5
Reinke, Jens
5
Reuter, Michael
5
Reynolds-Moehrle, Jennifer Ann
5
Sami, Heibatollah
5
Schildbach, Thomas
5
Schultze, Wolfgang
5
Tarca, Ann
5
Velte, Patrick
5
Aboud, Ahmed
4
Ballwieser, Wolfgang
4
Böcking, Hans-Joachim
4
Campa, Domenico
4
Dobler, Michael
4
Evans, Lisa
4
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
IRZ : Zeitschrift für internationale Rechnungslegung
5
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Betriebs-Berater : BB
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
PiR
3
Abacus : a journal of accounting, finance and business studies
2
Der Betrieb
2
International journal of managerial and financial accounting
2
RWZ aktuell : Recht & Rechnungswesen
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
2
Advances in management accounting : a research annual
1
Australian accounting review
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
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Global business & economics review
1
International business and economics research journal
1
Issues in accounting education
1
Journal of business finance & accounting : JBFA
1
Journal of financial management and analysis : international review of finance
1
Journal of international accounting research
1
Journal of international financial management and accounting
1
Review of accounting studies
1
WPg : Kompetenz schafft Vertrauen
1
Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis
1
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ECONIS (ZBW)
59
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1
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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
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:
4
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:
5
Aligning financial and management accounting policies : what drives integration? : empirical evidence from German
IFRS
8 segment reports
Schmidt, Martin
- In:
Advances in management accounting : a research annual
28
(
2017
),
pp. 155-189
Persistent link: https://www.econbiz.de/10011729349
Saved in:
6
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:
7
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:
8
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:
9
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:
10
The IASB's discussion paper on the conceptual framework for financial reporting : a commentary and research review
Gordon, Elizabeth A.
;
Bischof, Jannis
;
Daske, Holger
; …
- In:
Journal of international financial management and accounting
26
(
2015
)
1
,
pp. 72-110
Persistent link: https://www.econbiz.de/10011438267
Saved in:
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