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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Lüdenbach, Norbert"
~person:"Mardini, Ghassan H."
~person:"Pellens, Bernhard"
~person:"Schmidt, Martin"
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
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Accounting policy
Accounting standards
Financial statement analysis
Unternehmenspublizität
IFRS
198
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86
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84
Financial statement
44
Jahresabschluss
44
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40
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40
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36
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Lüdenbach, Norbert
Mardini, Ghassan H.
Pellens, Bernhard
Schmidt, Martin
Schultze, Wolfgang
Zülch, Henning
Küting, Karlheinz
15
Sellhorn, Thorsten
13
Harris, Peter
11
Holzmann, Oscar J.
11
Kümpel, Thomas
10
Iatridis, George
9
Tarca, Ann
9
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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
Ernstberger, Jürgen
7
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7
Henry, Elaine
7
Houqe, Muhammad Nurul
7
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7
Power, David M.
7
Wüstemann, Jens
7
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6
Fülbier, Rolf Uwe
6
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6
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6
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6
Sami, Heibatollah
6
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6
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6
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5
Erchinger, Holger
5
Filip, Andrei
5
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5
Hitz, Jörg-Markus
5
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5
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5
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
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5
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4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Betriebs-Berater : BB
3
International journal of managerial and financial accounting
3
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1
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1
Journal of accounting in emerging economies : JAEE
1
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1
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1
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1
Journal of international accounting research
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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1
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ECONIS (ZBW)
59
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1
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:
2
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:
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
Financial instruments disclosure : the case of Qatari listed banks
Mohammadi, Abdolvahid
;
Mardini, Ghassan H.
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
6
(
2016
)
2
,
pp. 160-182
Persistent link: https://www.econbiz.de/10011719684
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
A longitudinal analysis of financial instruments disclosure in an emerging capital market: the case of Qatar
Tahat, Yasean
;
Mardini, Ghassan H.
;
Haddad, Ayman E.
- In:
International journal of accounting and finance
8
(
2018
)
1
,
pp. 60-79
Persistent link: https://www.econbiz.de/10011881787
Saved in:
9
Determinants of segmental disclosures : evidence from the emerging capital market of Jordan
Mardini, Ghassan H.
;
Tahat, Yasean A.
;
Power, David M.
- In:
International journal of managerial and financial accounting
5
(
2013
)
3
,
pp. 253-176
Persistent link: https://www.econbiz.de/10010361591
Saved in:
10
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:
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