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~person:"Chen, Ester"
~person:"Filip, Andrei"
~person:"Kirsch, Hanno"
~person:"Landsman, Wayne R."
~person:"Zülch, Henning"
~source:"econis"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"KMU"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Aufsatz in Zeitschrift"
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Search: "IFRS"
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Accounting policy
Financial statement analysis
KMU
Unternehmenspublizität
IFRS
115
Deutschland
41
Germany
41
Financial statement
28
Jahresabschluss
28
Bilanzpolitik
21
Accounting valuation
17
Bilanzielle Bewertung
17
Accounting law
15
Balancing accounts
15
Bilanzierung
15
Bilanzrecht
15
Fair value accounting
14
Fair-Value-Bilanzierung
14
SME
12
Accounting standards
9
Bilanzierungsgrundsätze
9
Consolidated financial statements
9
Konzernabschluss
9
Berichtswesen
8
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8
Reporting
8
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EU countries
6
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Goodwill
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Handelsrecht
6
Profit
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USA
6
United States
6
Deferred taxes
5
Europa
5
Europe
5
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5
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5
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Article
40
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Article in journal
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8
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8
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8
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3
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2
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German
26
English
14
Author
All
Chen, Ester
Filip, Andrei
Kirsch, Hanno
Landsman, Wayne R.
Zülch, Henning
Küting, Karlheinz
9
Iatridis, George
8
Müller, Stefan
8
Tsalavoutas, Ioannis
8
André, Paul
7
Hellman, Niclas
7
Houqe, Muhammad Nurul
7
Power, David M.
7
Walker, Martin
7
Eierle, Brigitte
6
Glaum, Martin
6
Nobes, Christopher
6
Schultze, Wolfgang
6
Beiersdorf, Kati
5
Daske, Holger
5
Mardini, Ghassan H.
5
Moehrle, Stephen R.
5
Street, Donna L.
5
Tarca, Ann
5
Aboud, Ahmed
4
Bischof, Jannis
4
Campa, Domenico
4
Dunne, Theresa
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Hillmer, Hans-Jürgen
4
Hüttche, Tobias
4
Joshi, Prem Lal
4
Lang, Mark H.
4
Leuz, Christian
4
Lourenço, Isabel Costa
4
Meckfessel, Michele
4
Monem, Reza M.
4
Quagli, Alberto
4
Reynolds-Moehrle, Jennifer Ann
4
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IRZ : Zeitschrift für internationale Rechnungslegung
5
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
2
Der Betrieb
2
PiR
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
RWZ aktuell : Recht & Rechnungswesen
2
The international journal of accounting : TIJA
2
Accounting in Europe
1
Australian accounting review
1
Betriebs-Berater : BB
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Corporate finance / Biz
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 accounting & economics
1
Journal of accounting research
1
Journal of business finance & accounting : JBFA
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
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ECONIS (ZBW)
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1
Examining the patterns of goodwill impairments in Europe and the US
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Accounting in Europe
13
(
2016
)
3
,
pp. 329-352
Persistent link: https://www.econbiz.de/10012154572
Saved in:
2
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:
3
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:
4
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:
5
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:
6
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:
7
Segment disclosure quantity and quality under
IFRS
8 : determinants and the effect on financial analysts' earnings forecast errors
André, Paul
;
Filip, Andrei
;
Moldovan, Rucsandra
- In:
The international journal of accounting : TIJA
51
(
2016
)
4
,
pp. 443-461
Persistent link: https://www.econbiz.de/10011630539
Saved in:
8
The effect of mandatory
IFRS
adoption on condititonal conservatism in Europe
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
3/4
,
pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
Saved in:
9
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:
10
Financial crisis and earnings management : the European evidence
Filip, Andrei
;
Raffournier, Bernard
- In:
The international journal of accounting : TIJA
49
(
2014
)
4
,
pp. 455-478
Persistent link: https://www.econbiz.de/10010468638
Saved in:
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