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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Pellens, Bernhard"
~person:"Schmidt, Martin"
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Bilanzierungsgrundsätze"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
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Accounting policy
Bilanzierungsgrundsätze
Financial statement analysis
Unternehmenspublizität
IFRS
154
Deutschland
65
Germany
65
Financial statement
39
Jahresabschluss
39
Balancing accounts
24
Bilanzierung
24
Consolidated financial statements
22
Konzernabschluss
22
Accounting law
18
Bilanzpolitik
18
Bilanzrecht
18
Accounting standards
16
Accounting valuation
16
Bilanzielle Bewertung
16
KMU
14
SME
14
Corporate disclosure
12
Fair value accounting
12
Fair-Value-Bilanzierung
12
Eigenkapital
10
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9
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9
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9
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8
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8
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7
Handelsrecht
7
International Financial Reporting Standards
7
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6
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6
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6
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German
28
English
18
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
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
Gassen, Joachim
8
Lüdenbach, Norbert
8
Tsalavoutas, Ioannis
8
Walker, Martin
8
Bischof, Jannis
7
Daske, Holger
7
Dobler, Michael
7
Ernstberger, Jürgen
7
Glaum, Martin
7
Henry, Elaine
7
Houqe, Muhammad Nurul
7
Müller, Stefan
7
Power, David M.
7
Wüstemann, Jens
7
André, Paul
6
Fülbier, Rolf Uwe
6
Hellman, Niclas
6
Leuz, Christian
6
Nobes, Christopher
6
Sami, Heibatollah
6
Street, Donna L.
6
Wagenhofer, Alfred
6
Ballwieser, Wolfgang
5
Erchinger, Holger
5
Filip, Andrei
5
Fitzsimons, Adrian P.
5
Hitz, Jörg-Markus
5
Landsman, Wayne R.
5
Lin, Steve
5
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
2
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IRZ : Zeitschrift für internationale Rechnungslegung
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
3
Betriebs-Berater : BB
2
Der Betrieb
2
International journal of managerial and financial accounting
2
Lehrbuch
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
RWZ aktuell : Recht & Rechnungswesen
2
WPg : Kompetenz schafft Vertrauen
2
Accounting in Europe
1
Advances in management accounting : a research annual
1
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
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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 financial management and analysis : international review of finance
1
Journal of international accounting auditing & taxation
1
Journal of international accounting research
1
Managerial finance
1
PiR
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
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ECONIS (ZBW)
46
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1
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46
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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
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:
7
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:
8
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:
9
Aligning financial and management accounting policies : what drives integration? : empirical evidence from German
IFRS
8 segment reports
Schmidt, Martin
- In:
Advances in management accounting : a research annual
28
(
2017
),
pp. 155-189
Persistent link: https://www.econbiz.de/10011729349
Saved in:
10
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:
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