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~person:"Chen, Ester"
~person:"Iatridis, George"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Lüdenbach, Norbert"
~person:"Pellens, Bernhard"
~person:"Schmidt, Martin"
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Aktiengesellschaft"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
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Search: "IFRS"
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Accounting policy
Accounting standards
Accounting valuation
Aktiengesellschaft
Financial statement analysis
Unternehmenspublizität
IFRS
201
Deutschland
86
Germany
84
Financial statement
43
Jahresabschluss
43
Balancing accounts
40
Bilanzierung
40
Bilanzierungsgrundsätze
26
Bilanzpolitik
26
Bilanzielle Bewertung
25
Consolidated financial statements
24
Konzernabschluss
24
Accounting law
23
Bilanzrecht
23
Corporate disclosure
15
KMU
15
SME
15
USA
15
United States
15
Fair value accounting
14
Fair-Value-Bilanzierung
14
Eigenkapital
12
Equity capital
11
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11
Goodwill
11
International Financial Reporting Standards
10
Welt
10
World
10
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9
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9
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8
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8
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7
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6
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18
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Article
76
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5
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75
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24
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22
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9
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9
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9
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9
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6
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4
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Language
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German
52
English
29
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Chen, Ester
Iatridis, George
Joshi, Prem Lal
Kirsch, Hanno
Lüdenbach, Norbert
Pellens, Bernhard
Schmidt, Martin
Schultze, Wolfgang
Zülch, Henning
Küting, Karlheinz
21
Kümpel, Thomas
16
Sellhorn, Thorsten
15
Harris, Peter
11
Holzmann, Oscar J.
11
Müller, Stefan
11
Tarca, Ann
10
Ernstberger, Jürgen
9
Gassen, Joachim
9
Glaum, Martin
9
Landsman, Wayne R.
9
Carlin, Tyrone M.
8
Finch, Nigel
8
Hellman, Niclas
8
Sami, Heibatollah
8
Tsalavoutas, Ioannis
8
Walker, Martin
8
Bischof, Jannis
7
Daske, Holger
7
Dobler, Michael
7
Freiberg, Jens
7
Henry, Elaine
7
Hitz, Jörg-Markus
7
Houqe, Muhammad Nurul
7
Nobes, Christopher
7
Power, David M.
7
Skinner, Douglas J.
7
Street, Donna L.
7
Wagenhofer, Alfred
7
Wüstemann, Jens
7
André, Paul
6
Ballwieser, Wolfgang
6
Barth, Mary E.
6
Filip, Andrei
6
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
2
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Betriebs-Berater : BB
7
WPg : Kompetenz schafft Vertrauen
6
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Der Betrieb
4
IRZ : Zeitschrift für internationale Rechnungslegung
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
International journal of managerial and financial accounting
2
International review of financial analysis
2
Journal of financial management and analysis : international review of finance
2
Journal of international accounting auditing & taxation
2
Lehrbuch
2
RWZ aktuell : Recht & Rechnungswesen
2
Research in international business and finance
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
2
The British accounting review : the journal of the British Accounting Association
2
Accounting in Europe
1
Advances in management accounting : a research annual
1
Australian accounting review
1
Controlling & management review : Zeitschrift für Controlling & Management
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
European accounting review
1
Global business & economics review
1
International business and economics research journal
1
International journal of managerial finance : IJMF
1
Issues in accounting education
1
Journal of international accounting research
1
Journal of international financial markets, institutions & money
1
Journal of multinational financial management
1
Managerial finance
1
PiR
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
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ECONIS (ZBW)
81
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1
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:
2
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under
IFRS
in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
3
A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
Schmidt, Martin
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 134-147
Persistent link: https://www.econbiz.de/10011997686
Saved in:
4
Internationale Rechnungslegung :
IFRS
1 bis 17, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe : mit Beispielen, Aufgaben und Fallstudie
Pellens, Bernhard
;
Fülbier, Rolf Uwe
;
Gassen, Joachim
; …
-
2021
-
11., überarbeitete Auflage
Persistent link: https://www.econbiz.de/10012387485
Saved in:
5
R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and
IFRS
adoption
Dinh, Tami
;
Schultze, Wolfgang
;
List, Thomas
;
Zbiegly, …
- In:
Journal of international accounting research
19
(
2020
)
1
,
pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
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
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:
8
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:
9
Internationale Rechnungslegung :
IFRS
1 bis 16, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe : mit Beispielen, Aufgaben und Fallstudie
Pellens, Bernhard
;
Fülbier, Rolf Uwe
;
Gassen, Joachim
; …
-
2017
-
10., überarbeitete Auflage, Stand: 31.01.2017
Persistent link: https://www.econbiz.de/10011576794
Saved in:
10
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:
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