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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Marten, Kai-Uwe"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accrual"
~subject:"Bilanzielle Bewertung"
~subject:"Bilanzierungsgrundsätze"
~subject:"Consolidated financial statements"
~subject:"Financial statement analysis"
~subject:"Gewinn- und Verlustrechnung"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Accrual
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Bilanzierungsgrundsätze
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Financial statement analysis
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IFRS
109
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50
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50
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31
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31
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19
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19
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16
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15
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15
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14
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14
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12
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12
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9
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8
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5
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46
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11
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Marten, Kai-Uwe
Zülch, Henning
Küting, Karlheinz
38
Zwirner, Christian
26
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
Haaker, Andreas
9
Iatridis, George
9
Tarca, Ann
9
Wirth, Johannes
9
Carlin, Tyrone M.
8
Daske, Holger
8
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8
Hellman, Niclas
8
Köhler, Annette G.
8
Landsman, Wayne R.
8
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8
Rogler, Silvia
8
Ruhnke, Klaus
8
Sami, Heibatollah
8
Tsalavoutas, Ioannis
8
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8
Watrin, Christoph
8
Wulf, Inge
8
Ballwieser, Wolfgang
7
Dobler, Michael
7
Gassen, Joachim
7
Henry, Elaine
7
Houqe, Muhammad Nurul
7
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7
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Betriebs-Berater : BB
6
Der Betrieb
6
IRZ : Zeitschrift für internationale Rechnungslegung
6
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
5
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Journal of business economics : JBE
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
International journal of managerial and financial accounting
2
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Controlling & management review : Zeitschrift für Controlling & Management
1
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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
PiR
1
Review of accounting studies
1
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ECONIS (ZBW)
57
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1
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:
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
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:
4
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:
5
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:
6
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:
7
Bleak weather for Sun-Shine AG : a case study of impairment of assets
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Issues in accounting education
30
(
2015
)
2
,
pp. 113-126
Persistent link: https://www.econbiz.de/10011296921
Saved in:
8
Bilanzpolitik im Rahmen der Erfassung von Wertminderungen : eine empirische Analyse europäischer Unternehmen
Zülch, Henning
;
Siggelkow, Lena
- In:
Corporate finance : Finanzierung, Kapitalmarkt, …
5
(
2014
)
2
,
pp. 65-73
Persistent link: https://www.econbiz.de/10010238879
Saved in:
9
Empirical study of compliance with international accounting standards (IAS-1) by stock exchange listed companies in Bahrain
Joshi, Prem Lal
;
Al-Mudhahki, Jawaher
- In:
Journal of financial management and analysis : …
26
(
2013
)
2
,
pp. 44-55
Persistent link: https://www.econbiz.de/10010422472
Saved in:
10
Company characteristics and compliance with
IFRS
's practice statement (management commentary) by listed companies in Bahrain
Joshi, Prem Lal
;
Deshmukh, Ashutosh
;
Deshmukh, Hemangini
- In:
International journal of managerial and financial accounting
5
(
2013
)
4
,
pp. 350-366
Persistent link: https://www.econbiz.de/10010389969
Saved in:
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