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~person:"Chen, Ester"
~person:"Giner Inchausti, Begoña"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Search: "IFRS"
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Accounting policy
Financial statement analysis
Unternehmenspublizität
IFRS
105
Deutschland
41
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41
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30
Jahresabschluss
30
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19
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15
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15
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Chen, Ester
Giner Inchausti, Begoña
Joshi, Prem Lal
Kirsch, Hanno
Zülch, Henning
Iatridis, George
8
Küting, Karlheinz
8
Tsalavoutas, Ioannis
8
Houqe, Muhammad Nurul
7
Müller, Stefan
7
Power, David M.
7
Walker, Martin
7
André, Paul
6
Glaum, Martin
6
Hellman, Niclas
6
Nobes, Christopher
6
Daske, Holger
5
Mardini, Ghassan H.
5
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5
Schultze, Wolfgang
5
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5
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5
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4
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4
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4
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4
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4
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4
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4
Leuz, Christian
4
Lourenço, Isabel Costa
4
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4
Monem, Reza M.
4
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4
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4
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4
Sami, Heibatollah
4
Van Zijl, Tony
4
Wee, Marvin
4
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3
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IRZ : Zeitschrift für internationale Rechnungslegung
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Accounting in Europe
2
Der Betrieb
2
International journal of managerial and financial accounting
2
RWZ aktuell : Recht & Rechnungswesen
2
Academia : revista Latinoamericana de administración
1
Australian accounting review
1
Baltic journal of management : BJM
1
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1
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1
Global business & economics review
1
International business and economics research journal
1
Journal of financial management and analysis : international review of finance
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
PiR
1
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
1
Review of accounting studies
1
WPg : Kompetenz schafft Vertrauen
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ECONIS (ZBW)
30
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1
The decision to present comparative financial statements in a mandatory
IFRS
adoption setting
Sanchez, Francisco
;
Giner Inchausti, Begoña
;
Gill de …
- In:
Baltic journal of management : BJM
18
(
2023
)
3
,
pp. 350-365
Persistent link: https://www.econbiz.de/10014331083
Saved in:
2
The value relevance of risk disclosure : an analysis of the banking sector
Giner Inchausti, Begoña
;
Allini, Alessandra
;
Zampella, …
- In:
Accounting in Europe
17
(
2020
)
2
,
pp. 129-157
Persistent link: https://www.econbiz.de/10012256403
Saved in:
3
The effect of mandatory adoption of
IFRS
on the magnitude of accruals
Sanchez, Francisco
;
Giner Inchausti, Begoña
;
Gill de …
- In:
Academia : revista Latinoamericana de administración
35
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10012990432
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
On the "review of structure and effectiveness of the
IFRS
Foundation" : the EAA’s Financial Reporting Standards Committee’s view
Giner Inchausti, Begoña
;
Hellman, Niclas
;
Jorissen, Ann
; …
- In:
Accounting in Europe
13
(
2016
)
2
,
pp. 285-294
Persistent link: https://www.econbiz.de/10012154555
Saved in:
6
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:
7
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:
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
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
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
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