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~person:"Chen, Ester"
~person:"Hellman, Niclas"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Tsalavoutas, Ioannis"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting valuation"
~subject:"Bilanzierungsgrundsätze"
~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 valuation
Bilanzierungsgrundsätze
Consolidated financial statements
Financial statement analysis
Gewinn- und Verlustrechnung
Unternehmenspublizität
IFRS
126
Deutschland
41
Germany
41
Financial statement
34
Jahresabschluss
34
Bilanzpolitik
20
Corporate disclosure
18
Accounting law
15
Balancing accounts
15
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15
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15
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14
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13
SME
13
Accounting
10
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10
Goodwill
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Fair value accounting
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Commercial law
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5
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German
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27
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Chen, Ester
Hellman, Niclas
Joshi, Prem Lal
Kirsch, Hanno
Tsalavoutas, Ioannis
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
Iatridis, George
9
Marten, Kai-Uwe
9
Tarca, Ann
9
Wirth, Johannes
9
Carlin, Tyrone M.
8
Daske, Holger
8
Finch, Nigel
8
Haaker, Andreas
8
Köhler, Annette G.
8
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8
Nobes, Christopher
8
Rogler, Silvia
8
Ruhnke, Klaus
8
Sami, Heibatollah
8
Walker, Martin
8
Watrin, Christoph
8
Wulf, Inge
8
Ballwieser, Wolfgang
7
Dobler, Michael
7
Gassen, Joachim
7
Henry, Elaine
7
Houqe, Muhammad Nurul
7
Pellens, Bernhard
7
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IRZ : Zeitschrift für internationale Rechnungslegung
5
Journal of international accounting auditing & taxation
5
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
5
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
4
Der Betrieb
4
Accounting in Europe
3
RWZ aktuell : Recht & Rechnungswesen
3
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
3
WPg : Kompetenz schafft Vertrauen
3
Betriebs-Berater : BB
2
International journal of managerial and financial accounting
2
Journal of applied accounting research
2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Applied economics
1
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
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
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 research
1
PiR
1
Review of accounting studies
1
The British accounting review : the journal of the British Accounting Association
1
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ECONIS (ZBW)
63
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1
The goodwill impairment test under
IFRS
: objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
2
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:
3
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:
4
Analysts' evaluations of acquisitions : Swedish survey evidence on
IFRS
knowledge and the use of accounting information for valuation purposes
Andersson, Patric
;
Hellman, Niclas
- In:
Journal of international accounting auditing & taxation
41
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012488616
Saved in:
5
On the "disclosure initiative - principles of disclosure" : the EAA Financial Reporting Standards Committee's view
Abad, Cristina
;
Barone, Elisabetta
;
Gullkvist, Benita M.
; …
- In:
Accounting in Europe
17
(
2020
)
1
,
pp. 1-32
Persistent link: https://www.econbiz.de/10012256374
Saved in:
6
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:
7
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:
8
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:
9
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:
10
Introducing more
IFRS
principles of disclosure : will the poor disclosers improve?
Hellman, Niclas
;
Carenys, Jordi
;
Moya Gutierrez, Soledad
- In:
Accounting in Europe
15
(
2018
)
2
,
pp. 242-321
Persistent link: https://www.econbiz.de/10011997749
Saved in:
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