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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Kudert, Stephan"
~person:"Tarca, Ann"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Consolidated financial statements"
~subject:"Controlling-Informationssystem"
~subject:"Financial statement analysis"
~subject:"Limited partnership"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
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IFRS
116
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43
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43
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17
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Chen, Ester
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Küting, Karlheinz
27
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20
Gattung, Andreas
8
Iatridis, George
8
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8
Müller, Stefan
8
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8
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8
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7
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7
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7
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7
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7
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7
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7
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6
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5
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4
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4
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
IRZ : Zeitschrift für internationale Rechnungslegung
5
Betriebs-Berater : BB
4
Der Betrieb
3
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
3
RWZ aktuell : Recht & Rechnungswesen
3
WPg : Kompetenz schafft Vertrauen
3
International journal of managerial and financial accounting
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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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
Journal of contemporary accounting & economics
1
Journal of financial management and analysis : international review of finance
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
PiR
1
Review of accounting studies
1
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ECONIS (ZBW)
42
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1
Cross-country diversity and non-
IFRS
financial performance measures
Clinch, Greg
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
Saved in:
2
Conditional accounting conservatism : exploring the impact of changes in institutional frameworks in four countries
Moy, Melissa
;
Heaney, Richard A.
;
Tarca, Ann
;
Van Zyl, …
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-21
Persistent link: https://www.econbiz.de/10012421444
Saved in:
3
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:
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
Disclosure incentives, mandatory standards and firm communication in the
IFRS
adoption setting
Wee, Marvin
;
Tarca, Ann
;
Chang, Millicent
- In:
Australian journal of management
39
(
2014
)
2
,
pp. 265-291
Persistent link: https://www.econbiz.de/10010431539
Saved in:
6
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:
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
IFRS
non-GAAP earnings disclosures and fair value measurement
Malone, Lance
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
Saved in:
9
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:
10
Discussion of "
IFRS
non-GAAP earnings disclosures and fair value measurement"
Cheng, C. S. Agnes
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 99-112
Persistent link: https://www.econbiz.de/10011574180
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