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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Power, David M."
~person:"Schildbach, Thomas"
~person:"Velte, Patrick"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Financial statement analysis
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Unternehmenspublizität
IFRS
134
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51
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51
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39
Accounting law
19
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19
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18
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18
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18
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Power, David M.
Schildbach, Thomas
Velte, Patrick
Zülch, Henning
Küting, Karlheinz
17
Müller, Stefan
13
Kümpel, Thomas
10
Tsalavoutas, Ioannis
10
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8
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8
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7
Daske, Holger
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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4
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4
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4
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7
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4
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1
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Asian review of accounting
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1
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1
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ECONIS (ZBW)
64
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1
Do fair value measurements affect accounting-based earnings quality? : a literature review with a focus on corporate governance as moderator
Thesing, Johannes
;
Velte, Patrick
- In:
Journal of business economics : JBE
91
(
2021
)
7
,
pp. 965-1004
Persistent link: https://www.econbiz.de/10012617785
Saved in:
2
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:
3
The impact of
IFRS
7 on the significance of financial instruments disclosure : evidence from Jordan
Tahat, Yasean A.
;
Dunne, Theresa
;
Fifield, S. G. M.
; …
- In:
Accounting research journal
29
(
2016
)
3
,
pp. 241-273
Persistent link: https://www.econbiz.de/10011552786
Saved in:
4
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:
5
Risk-related disclosure : a review of the literature and an agenda for future research
Tahat, Yasean
;
Dunne, Theresa
;
Fifield, S. G. M.
; …
- In:
Accounting forum : advancing the interdisciplinary and …
43
(
2019
)
2
,
pp. 193-219
Persistent link: https://www.econbiz.de/10012106433
Saved in:
6
Determinnats of mandatory goodwill disclosure : the case of impairment testing in Germany
Lazar, Laurent
;
Velte, Patrick
- In:
International journal of managerial and financial accounting
10
(
2018
)
4
,
pp. 301-330
Persistent link: https://www.econbiz.de/10011983798
Saved in:
7
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:
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
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:
10
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
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