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~person:"Chen, Ester"
~person:"Iatridis, George"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Bilanzielle Bewertung"
~subject:"Consolidated financial statements"
~subject:"Financial statement analysis"
~subject:"Gewinn- und Verlustrechnung"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Einführung"
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Accounting policy
Accounting standards
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Consolidated financial statements
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IFRS
111
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42
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42
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29
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29
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23
Accounting law
15
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15
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15
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15
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12
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12
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12
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12
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10
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German
37
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20
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Chen, Ester
Iatridis, George
Joshi, Prem Lal
Kirsch, Hanno
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
Landsman, Wayne R.
9
Marten, Kai-Uwe
9
Tarca, Ann
9
Wirth, Johannes
9
Carlin, Tyrone M.
8
Daske, Holger
8
Finch, Nigel
8
Haaker, Andreas
8
Hellman, Niclas
8
Köhler, Annette G.
8
Nobes, Christopher
8
Rogler, Silvia
8
Ruhnke, Klaus
8
Sami, Heibatollah
8
Tsalavoutas, Ioannis
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
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
5
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Der Betrieb
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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
International review of financial analysis
2
Research in international business and finance
2
The British accounting review : the journal of the British Accounting Association
2
Australian accounting review
1
Berichte aus der Betriebswirtschaft
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 auditing & taxation
1
Journal of international financial markets, institutions & money
1
Journal of multinational financial management
1
PiR
1
Review of accounting studies
1
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ECONIS (ZBW)
57
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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
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
Saved in:
9
Impairment of goodwill and deferred taxes under
IFRS
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Australian accounting review
26
(
2016
)
3
,
pp. 301-311
Persistent link: https://www.econbiz.de/10011625839
Saved in:
10
Conditional conservatism and value relevance of financial reporting : a study in view of converging accounting standards
Thijssen, Maximiliaan Willem Pierre
;
Iatridis, George
- In:
Journal of multinational financial management
37/38
(
2016
),
pp. 48-70
Persistent link: https://www.econbiz.de/10011720166
Saved in:
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