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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Walker, Martin"
~subject:"Accounting policy"
~subject:"Accounting valuation"
~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
Accounting valuation
Consolidated financial statements
Financial statement analysis
Gewinn- und Verlustrechnung
Unternehmenspublizität
IFRS
72
Deutschland
26
Germany
26
Financial statement
20
Jahresabschluss
20
Bilanzpolitik
16
Accounting law
11
Bilanzrecht
11
KMU
11
SME
11
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9
Bilanzierung
9
Corporate disclosure
9
Accounting standards
5
Bahrain
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5
Konzernabschluss
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Accounting obligations
4
Aktiengesellschaft
4
Berichtswesen
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Commercial law
4
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4
Fair value accounting
4
Fair-Value-Bilanzierung
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Handelsrecht
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4
Reporting
4
Sonderbilanz
4
Accounting
3
Asymmetric information
3
Asymmetrische Information
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3
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Article
34
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Article in journal
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34
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17
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2
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1
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German
19
English
15
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Walker, Martin
Küting, Karlheinz
35
Zwirner, Christian
23
Zülch, Henning
17
Kümpel, Thomas
15
Müller, Stefan
12
Lüdenbach, Norbert
11
Schmidt, Martin
10
Gattung, Andreas
9
Wirth, Johannes
9
Carlin, Tyrone M.
8
Finch, Nigel
8
Freiberg, Jens
8
Glaum, Martin
8
Haaker, Andreas
8
Hellman, Niclas
8
Iatridis, George
8
Landsman, Wayne R.
8
Marten, Kai-Uwe
8
Nobes, Christopher
8
Rogler, Silvia
8
Ruhnke, Klaus
8
Sellhorn, Thorsten
8
Tsalavoutas, Ioannis
8
Houqe, Muhammad Nurul
7
Köhler, Annette G.
7
Pellens, Bernhard
7
Power, David M.
7
Watrin, Christoph
7
Wulf, Inge
7
André, Paul
6
Daske, Holger
6
Gassen, Joachim
6
Petersen, Karl
6
Sami, Heibatollah
6
Schultze, Wolfgang
6
Street, Donna L.
6
Ballwieser, Wolfgang
5
Barth, Mary E.
5
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IRZ : Zeitschrift für internationale Rechnungslegung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
RWZ aktuell : Recht & Rechnungswesen
3
The international journal of accounting : TIJA
3
Betriebs-Berater : BB
2
Der Betrieb
2
International journal of managerial and financial accounting
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Accounting in Europe
1
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
European accounting review
1
Global business & economics review
1
Journal of financial management and analysis : international review of finance
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
PiR
1
Review of accounting studies
1
The British accounting review : the journal of the British Accounting Association
1
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ECONIS (ZBW)
34
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34
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1
Narrative disclosure quality and the timeliness of goodwill impairments
Iatridis, George
;
Pappas, Kostas
;
Walker, Martin
- In:
The British accounting review : the journal of the …
54
(
2022
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013209876
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
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
The differential impact of
IFRS
adoption on aspects of seasoned equity offerings in the UK and France
Harakeh, Mostafa
;
Lee, Edward
;
Walker, Martin
- In:
Accounting in Europe
16
(
2019
)
1
,
pp. 106-138
Persistent link: https://www.econbiz.de/10012177172
Saved in:
5
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:
6
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:
7
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:
8
The implications of research on accounting conservatism for accounting standard setting
Mora, Araceli
;
Walker, Martin
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 620-650
Persistent link: https://www.econbiz.de/10011415011
Saved in:
9
CEO pay contracts and
IFRS
reconciliations
Voulgaris, Georgios
;
Stathopoulos, Konstantinos
; …
- In:
European accounting review
24
(
2015
)
1
,
pp. 63-93
Persistent link: https://www.econbiz.de/10011302902
Saved in:
10
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
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