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~person:"Chen, Ester"
~person:"Hellman, Niclas"
~person:"Joshi, Prem Lal"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting valuation"
~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
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Gewinn- und Verlustrechnung
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IFRS
66
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16
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16
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Chen, Ester
Hellman, Niclas
Joshi, Prem Lal
Zülch, Henning
Küting, Karlheinz
35
Zwirner, Christian
23
Kirsch, Hanno
19
Kümpel, Thomas
15
Müller, Stefan
12
Lüdenbach, Norbert
11
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10
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9
Wirth, Johannes
9
Carlin, Tyrone M.
8
Finch, Nigel
8
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8
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8
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6
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6
Sami, Heibatollah
6
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6
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6
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5
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
4
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
4
Accounting in Europe
3
Journal of international accounting auditing & taxation
3
WPg : Kompetenz schafft Vertrauen
3
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2
International journal of managerial and financial accounting
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2
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ECONIS (ZBW)
33
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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
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:
3
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:
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
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:
8
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:
9
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:
10
Accounting for goodwill under
IFRS
: a critical analysis
Johansson, Sven-Erik
;
Hjelström, Tomas
;
Hellman, Niclas
- In:
Journal of international accounting auditing & taxation
27
(
2016
),
pp. 13-25
Persistent link: https://www.econbiz.de/10011624457
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