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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Schmidt, Martin"
~person:"Tarca, Ann"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Fair-Value-Bilanzierung"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Fair-Value-Bilanzierung
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IFRS
140
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51
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51
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Chen, Ester
Joshi, Prem Lal
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Schmidt, Martin
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Zülch, Henning
Küting, Karlheinz
23
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13
Kümpel, Thomas
12
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11
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11
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10
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10
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9
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8
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6
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5
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13
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1
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1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Global business & economics review
1
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1
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1
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1
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The international journal of accounting : TIJA
1
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ECONIS (ZBW)
66
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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
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds
Bierey, Martin
;
Schmidt, Martin
- In:
The international journal of accounting : TIJA
52
(
2017
)
2
,
pp. 122-141
Persistent link: https://www.econbiz.de/10011735382
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
IFRS
non-GAAP earnings disclosures and fair value measurement
Malone, Lance
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
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