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~person:"Chen, Ester"
~person:"Glaum, Martin"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Tsalavoutas, Ioannis"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Consolidated financial statements"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Accounting standards
Consolidated financial statements
Financial statement analysis
Unternehmenspublizität
IFRS
85
Deutschland
30
Germany
30
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25
Jahresabschluss
25
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19
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13
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12
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Chen, Ester
Glaum, Martin
Joshi, Prem Lal
Kirsch, Hanno
Tsalavoutas, Ioannis
Küting, Karlheinz
31
Zwirner, Christian
23
Zülch, Henning
13
Harris, Peter
11
Holzmann, Oscar J.
11
Kümpel, Thomas
11
Sellhorn, Thorsten
10
Ernstberger, Jürgen
9
Iatridis, George
9
Lüdenbach, Norbert
9
Schmidt, Martin
9
Tarca, Ann
9
Daske, Holger
8
Gattung, Andreas
8
Müller, Stefan
8
Walker, Martin
8
Watrin, Christoph
8
Wirth, Johannes
8
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7
Henry, Elaine
7
Houqe, Muhammad Nurul
7
Marten, Kai-Uwe
7
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7
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7
Rogler, Silvia
7
Ruhnke, Klaus
7
Schultze, Wolfgang
7
Street, Donna L.
7
André, Paul
6
Gassen, Joachim
6
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6
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6
Köhler, Annette G.
6
Leuz, Christian
6
Pellens, Bernhard
6
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6
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IRZ : Zeitschrift für internationale Rechnungslegung
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
3
RWZ aktuell : Recht & Rechnungswesen
3
Betriebs-Berater : BB
2
International journal of managerial and financial accounting
2
Journal of applied accounting research
2
Journal of international accounting auditing & taxation
2
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
2
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Applied economics
1
Der Betrieb
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
Journal of financial management and analysis : international review of finance
1
Journal of international financial management and accounting
1
PiR
1
Review of accounting studies
1
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
1
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
1
The British accounting review : the journal of the British Accounting Association
1
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ECONIS (ZBW)
40
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1
Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi, Francesco
;
André, Paul
;
Dionysiou, Dionysia
; …
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
3
,
pp. 268-312
Persistent link: https://www.econbiz.de/10011694932
Saved in:
2
Compliance with
IFRS
mandatory disclosure requirements : a structured literature review
Tsalavoutas, Ioannis
;
Tsoligkas, Fanis
;
Evans, Lisa
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-32
Persistent link: https://www.econbiz.de/10012421948
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
Country-level corruption and accounting choice : research & development capitalization under
IFRS
Mazzi, Francesco
;
Slack, Richard
;
Tsalavoutas, Ioannis
; …
- In:
The British accounting review : the journal of the …
51
(
2019
)
5
,
pp. 1-25
Persistent link: https://www.econbiz.de/10012116956
Saved in:
6
Discretionary accounting choices : the case of IAS 19 pension accounting
Glaum, Martin
;
Keller, Tobias
;
Street, Donna L.
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
2
,
pp. 139-170
Persistent link: https://www.econbiz.de/10011857702
Saved in:
7
The effect of corruption and culture on mandatory disclosure compliance levels : goodwill reporting in Europe
Mazzi, Francesco
;
Slack, Richard
;
Tsalavoutas, Ioannis
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 52-73
Persistent link: https://www.econbiz.de/10011901852
Saved in:
8
Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
André, Paul
;
Dionysiou, Dionysia
;
Tsalavoutas, Ioannis
- In:
Applied economics
50
(
2018
)
7
,
pp. 707-725
Persistent link: https://www.econbiz.de/10011847155
Saved in:
9
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:
10
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:
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