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~person:"Chen, Ester"
~person:"Freiberg, Jens"
~person:"Haaker, Andreas"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Bilanzierung"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Non-commercial literature"
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Accounting policy
Bilanzierung
Financial statement analysis
Unternehmenspublizität
IFRS
107
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35
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35
Financial statement
20
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20
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18
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Chen, Ester
Freiberg, Jens
Haaker, Andreas
Zülch, Henning
Küting, Karlheinz
26
Kirsch, Hanno
17
Kümpel, Thomas
14
Lüdenbach, Norbert
14
Zwirner, Christian
13
Müller, Stefan
11
Glaum, Martin
10
Sellhorn, Thorsten
9
Wirth, Johannes
9
Iatridis, George
8
Leuz, Christian
8
Tsalavoutas, Ioannis
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7
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7
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7
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7
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7
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6
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6
Daske, Holger
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6
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6
Löw, Edgar
6
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6
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6
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6
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6
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6
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6
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5
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5
Erchinger, Holger
5
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5
Henselmann, Klaus
5
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7
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
7
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5
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4
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ECONIS (ZBW)
38
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1
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1
The fight of Kanter AG : a case study on shareholder activism in the context of corporate control
Gebhardt, Maria
;
Mladenow, Kiril
;
Zülch, Henning
-
2022
Persistent link: https://www.econbiz.de/10014326897
Saved in:
2
Does enforcement change earnings management behavior? : Evidence from the EU after mandatory
IFRS
adoption
Ebner, Germar
;
Hottmann, Johannes
;
Teuteberg, Torben
; …
-
2016
Persistent link: https://www.econbiz.de/10011518820
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 association between corporate social responsibility (CSR) and earnings quality : evidence from European blue chips
Salewski, Marcus
;
Zülch, Henning
-
2014
Persistent link: https://www.econbiz.de/10010251526
Saved in:
5
The impact of corporate social responsibility (CSR) on financial reporting quality : evidence from European blue chips
Salewski, Marcus
;
Zülch, Henning
-
2012
Persistent link: https://www.econbiz.de/10009666033
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
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:
9
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:
10
Managerial discretion in accounting for defined benefit obligations : an empirical analysis of German
IFRS
statements
Salewski, Marcus
;
Zülch, Henning
-
2010
Persistent link: https://www.econbiz.de/10008857722
Saved in:
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