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~person:"Chen, Ester"
~person:"Gassen, Joachim"
~person:"Iatridis, George"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Bilanzielle Bewertung"
~subject:"Consolidated financial statements"
~subject:"Financial statement analysis"
~subject:"Gewinn- und Verlustrechnung"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Accounting standards
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Consolidated financial statements
Financial statement analysis
Gewinn- und Verlustrechnung
Unternehmenspublizität
IFRS
120
Deutschland
44
Germany
44
Financial statement
30
Jahresabschluss
30
Bilanzpolitik
25
Accounting law
16
Balancing accounts
16
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16
Bilanzrecht
16
Accounting valuation
13
KMU
13
SME
13
Corporate disclosure
12
Konzernabschluss
12
Berichtswesen
9
Bilanzierungsgrundsätze
9
Reporting
9
Fair value accounting
7
Fair-Value-Bilanzierung
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6
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Bilanzierungspflicht
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German
40
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23
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Chen, Ester
Gassen, Joachim
Iatridis, George
Joshi, Prem Lal
Kirsch, Hanno
Zülch, Henning
Küting, Karlheinz
37
Zwirner, Christian
25
Kümpel, Thomas
17
Lüdenbach, Norbert
14
Müller, Stefan
12
Schmidt, Martin
12
Sellhorn, Thorsten
12
Harris, Peter
11
Holzmann, Oscar J.
11
Ernstberger, Jürgen
10
Freiberg, Jens
9
Gattung, Andreas
9
Glaum, Martin
9
Landsman, Wayne R.
9
Marten, Kai-Uwe
9
Tarca, Ann
9
Wirth, Johannes
9
Carlin, Tyrone M.
8
Daske, Holger
8
Finch, Nigel
8
Haaker, Andreas
8
Hellman, Niclas
8
Köhler, Annette G.
8
Nobes, Christopher
8
Rogler, Silvia
8
Ruhnke, Klaus
8
Sami, Heibatollah
8
Tsalavoutas, Ioannis
8
Walker, Martin
8
Watrin, Christoph
8
Wulf, Inge
8
Ballwieser, Wolfgang
7
Dobler, Michael
7
Henry, Elaine
7
Houqe, Muhammad Nurul
7
Pellens, Bernhard
7
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
8
IRZ : Zeitschrift für internationale Rechnungslegung
5
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Der Betrieb
4
WPg : Kompetenz schafft Vertrauen
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
RWZ aktuell : Recht & Rechnungswesen
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
3
Betriebs-Berater : BB
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
International journal of managerial and financial accounting
2
International review of financial analysis
2
Research in international business and finance
2
The British accounting review : the journal of the British Accounting Association
2
Australian accounting review
1
Controlling & management review : Zeitschrift für Controlling & Management
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
European accounting review
1
Global business & economics review
1
International business and economics research journal
1
Issues in accounting education
1
Journal of financial management and analysis : international review of finance
1
Journal of international accounting auditing & taxation
1
Journal of international accounting research
1
Journal of international financial markets, institutions & money
1
Journal of multinational financial management
1
PiR
1
Review of accounting studies
1
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ECONIS (ZBW)
63
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1
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63
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1
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:
2
Narrative disclosure quality and the timeliness of goodwill impairments
Iatridis, George
;
Pappas, Kostas
;
Walker, Martin
- In:
The British accounting review : the journal of the …
54
(
2022
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013209876
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
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:
5
Integrated reporting : an accounting disclosure tool for high quality financial reporting
Pavlopoulos, Athanasios
;
Magnis, Chris
;
Iatridis, George
- In:
Research in international business and finance
49
(
2019
),
pp. 13-40
Persistent link: https://www.econbiz.de/10012135986
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 joint effect of investor protection,
IFRS
and earnings quality on cost of capital : an international study
Persakis, Anthony
;
Iatridis, George
- In:
Journal of international financial markets, …
46
(
2017
),
pp. 1-29
Persistent link: https://www.econbiz.de/10011745286
Saved in:
8
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:
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
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:
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