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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Watrin, Christoph"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Complementary tax balance sheet"
~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
Complementary tax balance sheet
Consolidated financial statements
Financial statement analysis
Gewinn- und Verlustrechnung
Unternehmenspublizität
IFRS
110
Deutschland
43
Germany
43
Financial statement
31
Jahresabschluss
31
Balancing accounts
17
Bilanzierung
17
Bilanzpolitik
17
Accounting law
15
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15
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15
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12
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12
Accounting valuation
11
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11
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9
Fair value accounting
9
Fair-Value-Bilanzierung
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7
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5
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4
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German
38
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11
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Watrin, Christoph
Zülch, Henning
Küting, Karlheinz
28
Zwirner, Christian
20
Gattung, Andreas
9
Müller, Stefan
9
Iatridis, George
8
Kümpel, Thomas
8
Tsalavoutas, Ioannis
8
Wirth, Johannes
8
Houqe, Muhammad Nurul
7
Nobes, Christopher
7
Pellens, Bernhard
7
Power, David M.
7
Rogler, Silvia
7
Ruhnke, Klaus
7
Schmidt, Martin
7
Walker, Martin
7
André, Paul
6
Daske, Holger
6
Glaum, Martin
6
Haaker, Andreas
6
Hellman, Niclas
6
Petersen, Karl
6
Sellhorn, Thorsten
6
Street, Donna L.
6
Wulf, Inge
6
Carlino, Laurent
5
Gassen, Joachim
5
Mardini, Ghassan H.
5
Marten, Kai-Uwe
5
Moehrle, Stephen R.
5
Schultze, Wolfgang
5
Tarca, Ann
5
Aboud, Ahmed
4
Ballwieser, Wolfgang
4
Bischof, Jannis
4
Busse von Colbe, Walther
4
Campa, Domenico
4
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IRZ : Zeitschrift für internationale Rechnungslegung
7
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
7
Der Betrieb
4
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
4
WPg : Kompetenz schafft Vertrauen
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
RWZ aktuell : Recht & Rechnungswesen
3
Betriebs-Berater : BB
2
International journal of managerial and financial accounting
2
Advances in accounting : a research annual
1
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
1
Corporate finance / Biz
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
Journal of financial management and analysis : international review of finance
1
PiR
1
Review of accounting studies
1
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
1
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ECONIS (ZBW)
49
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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
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:
8
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:
9
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:
10
Determinants of the write-off decision under
IFRS
: evidence from Germany
Siggelkow, Lena
;
Zülch, Henning
- In:
International business and economics research journal
12
(
2013
)
7
,
pp. 737-754
Persistent link: https://www.econbiz.de/10009785595
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