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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Lüdenbach, Norbert"
~person:"Pellens, Bernhard"
~person:"Schmidt, Martin"
~person:"Schultze, Wolfgang"
~person:"Tarca, Ann"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Case study"
~type_genre:"Conference paper"
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Accounting policy
Accounting standards
Accounting valuation
Financial statement analysis
Unternehmenspublizität
IFRS
206
Deutschland
87
Germany
85
Financial statement
43
Jahresabschluss
43
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40
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40
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30
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25
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25
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German
52
English
27
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Lüdenbach, Norbert
Pellens, Bernhard
Schmidt, Martin
Schultze, Wolfgang
Tarca, Ann
Zülch, Henning
Küting, Karlheinz
21
Kümpel, Thomas
16
Sellhorn, Thorsten
15
Harris, Peter
11
Holzmann, Oscar J.
11
Müller, Stefan
10
Gassen, Joachim
9
Glaum, Martin
9
Iatridis, George
9
Landsman, Wayne R.
9
Carlin, Tyrone M.
8
Ernstberger, Jürgen
8
Finch, Nigel
8
Hellman, Niclas
8
Sami, Heibatollah
8
Tsalavoutas, Ioannis
8
Walker, Martin
8
Bischof, Jannis
7
Daske, Holger
7
Dobler, Michael
7
Freiberg, Jens
7
Henry, Elaine
7
Houqe, Muhammad Nurul
7
Nobes, Christopher
7
Power, David M.
7
Skinner, Douglas J.
7
Wagenhofer, Alfred
7
Wüstemann, Jens
7
André, Paul
6
Ballwieser, Wolfgang
6
Barth, Mary E.
6
Filip, Andrei
6
Fülbier, Rolf Uwe
6
Haaker, Andreas
6
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
2
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Betriebs-Berater : BB
7
WPg : Kompetenz schafft Vertrauen
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Der Betrieb
4
IRZ : Zeitschrift für internationale Rechnungslegung
4
Abacus : a journal of accounting, finance and business studies
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
International journal of managerial and financial accounting
2
Lehrbuch
2
RWZ aktuell : Recht & Rechnungswesen
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
2
Accounting and finance
1
Accounting in Europe
1
Advances in management accounting : a research annual
1
Australian accounting review
1
Australian journal of management
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
Issues in accounting education
1
Journal of business finance & accounting : JBFA
1
Journal of contemporary accounting & economics
1
Journal of financial management and analysis : international review of finance
1
Journal of international accounting auditing & taxation
1
Journal of international accounting research
1
Journal of international financial management and accounting
1
Managerial finance
1
PiR
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)
79
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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
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
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
An investigation of the relationship between use of international accounting standards and source of company finance in Germany
Tarca, Ann
;
Morris, Richard D.
;
Moy, Melissa
- In:
Abacus : a journal of accounting, finance and business …
49
(
2013
)
1
,
pp. 74-98
Persistent link: https://www.econbiz.de/10009730858
Saved in:
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