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~person:"Chen, Ester"
~person:"Iatridis, George"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Lüdenbach, Norbert"
~person:"Power, David M."
~person:"Schmidt, Martin"
~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
192
Deutschland
75
Germany
73
Financial statement
40
Jahresabschluss
40
Balancing accounts
34
Bilanzierung
34
Bilanzpolitik
27
Bilanzielle Bewertung
25
Bilanzrecht
22
Bilanzierungsgrundsätze
21
Corporate disclosure
21
Consolidated financial statements
17
Konzernabschluss
17
KMU
15
SME
15
Fair value accounting
14
Fair-Value-Bilanzierung
14
Eigenkapital
11
USA
11
United States
11
Aktiengesellschaft
10
Equity capital
10
Geschäftswert
10
Goodwill
10
Listed company
10
Commercial law
9
Handelsrecht
9
Accounting
8
Berichtswesen
8
Rechnungswesen
8
Reporting
8
Deferred taxes
6
Financial audit
6
Latente Steuern
6
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21
Free
1
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Article
92
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1
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Aufsatz in Zeitschrift
91
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14
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13
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10
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10
Non-commercial literature
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10
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6
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3
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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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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
56
English
37
Author
All
Chen, Ester
Iatridis, George
Joshi, Prem Lal
Kirsch, Hanno
Lüdenbach, Norbert
Power, David M.
Schmidt, Martin
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
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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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
12
Betriebs-Berater : BB
8
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
7
WPg : Kompetenz schafft Vertrauen
6
Der Betrieb
5
IRZ : Zeitschrift für internationale Rechnungslegung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
International journal of managerial and financial accounting
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
International review of financial analysis
2
Issues in accounting education
2
Journal of international accounting auditing & taxation
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
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Accounting in Europe
1
Accounting research journal
1
Advances in management accounting : a research annual
1
African journal of accounting, auditing and finance : AJAAF
1
Arbeitspapier / HHL, Leipzig Graduate School of Management
1
Asian review of accounting
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
Critical perspectives on accounting : an international journal for social and organizational accountability
1
European accounting review
1
Global business & economics review
1
International business and economics research journal
1
Journal of accounting in emerging economies : JAEE
1
Journal of applied accounting research
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
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ECONIS (ZBW)
93
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93
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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
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
The impact of
IFRS
7 on the significance of financial instruments disclosure : evidence from Jordan
Tahat, Yasean A.
;
Dunne, Theresa
;
Fifield, S. G. M.
; …
- In:
Accounting research journal
29
(
2016
)
3
,
pp. 241-273
Persistent link: https://www.econbiz.de/10011552786
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
Risk-related disclosure : a review of the literature and an agenda for future research
Tahat, Yasean
;
Dunne, Theresa
;
Fifield, S. G. M.
; …
- In:
Accounting forum : advancing the interdisciplinary and …
43
(
2019
)
2
,
pp. 193-219
Persistent link: https://www.econbiz.de/10012106433
Saved in:
9
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:
10
Control over accounting standards within the European Union : the political controversy surrounding the adoption of
IFRS
8
Crawford, L.
;
Ferguson, John
;
Helliar, Christine V.
; …
- In:
Critical perspectives on accounting : an international …
25
(
2014
)
4/5
,
pp. 304-318
Persistent link: https://www.econbiz.de/10010379941
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