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~person:"Chen, Ester"
~person:"Iatridis, George"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Lüdenbach, Norbert"
~person:"Pellens, Bernhard"
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting law"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~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 law
Accounting policy
Accounting standards
Accounting valuation
Financial statement analysis
Unternehmenspublizität
IFRS
176
Deutschland
77
Germany
75
Financial statement
39
Jahresabschluss
39
Balancing accounts
37
Bilanzierung
37
Bilanzpolitik
26
Bilanzierungsgrundsätze
23
Bilanzrecht
23
Bilanzielle Bewertung
22
Consolidated financial statements
18
Konzernabschluss
18
Corporate disclosure
14
KMU
14
SME
14
USA
14
United States
14
Geschäftswert
11
Goodwill
11
International Financial Reporting Standards
10
Fair value accounting
9
Fair-Value-Bilanzierung
9
Welt
9
World
9
Berichtswesen
8
Commercial law
8
Handelsrecht
8
Reporting
8
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6
Aktiengesellschaft
6
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6
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6
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6
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6
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16
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1
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Article
79
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6
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78
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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
Working Paper
9
Fallstudie
8
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7
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7
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4
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4
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2
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2
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2
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2
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2
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2
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1
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1
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1
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1
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1
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Language
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German
58
English
27
Author
All
Chen, Ester
Iatridis, George
Joshi, Prem Lal
Kirsch, Hanno
Lüdenbach, Norbert
Pellens, Bernhard
Schultze, Wolfgang
Zülch, Henning
Küting, Karlheinz
28
Sellhorn, Thorsten
17
Kümpel, Thomas
16
Zwirner, Christian
15
Müller, Stefan
13
Harris, Peter
11
Holzmann, Oscar J.
11
Glaum, Martin
10
Nobes, Christopher
10
Wüstemann, Jens
10
Ernstberger, Jürgen
9
Gassen, Joachim
9
Landsman, Wayne R.
9
Tarca, Ann
9
Carlin, Tyrone M.
8
Dobler, Michael
8
Finch, Nigel
8
Freiberg, Jens
8
Hellman, Niclas
8
Kessler, Harald
8
Power, David M.
8
Sami, Heibatollah
8
Tsalavoutas, Ioannis
8
Walker, Martin
8
Barth, Mary E.
7
Bischof, Jannis
7
Burger, Anton
7
Chand, Parmod
7
Daske, Holger
7
Detzen, Dominic
7
Gebhardt, Günther
7
Henry, Elaine
7
Hillmer, Hans-Jürgen
7
Hoffmann, Wolf-Dieter
7
Houqe, Muhammad Nurul
7
Leuz, Christian
7
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
2
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
11
Betriebs-Berater : BB
8
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
7
Der Betrieb
5
IRZ : Zeitschrift für internationale Rechnungslegung
5
WPg : Kompetenz schafft Vertrauen
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
Issues in accounting education
2
Journal of international accounting auditing & taxation
2
Lehrbuch
2
PiR
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
Arbeitspapier / HHL, Leipzig Graduate School of Management
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
Journal of financial management and analysis : international review of finance
1
Journal of international accounting research
1
Journal of international financial markets, institutions & money
1
Journal of multinational financial management
1
Kostenrechnungs-Praxis : krp ; Zeitschrift für Controlling, Accounting & System-Anwendungen
1
Managerial finance
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)
85
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85
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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
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:
4
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:
5
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:
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
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:
8
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:
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 joint effect of investor protection,
IFRS
and earnings quality on cost of capital : an international study
Persakis, Anthony
;
Iatridis, George
- In:
Journal of international financial markets, …
46
(
2017
),
pp. 1-29
Persistent link: https://www.econbiz.de/10011745286
Saved in:
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