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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accrual"
~subject:"Bilanzielle Bewertung"
~subject:"Consolidated financial statements"
~subject:"Corporate disclosure"
~subject:"Financial statement analysis"
~subject:"Gewinn- und Verlustrechnung"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Einführung"
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Accounting policy
Accrual
Bilanzielle Bewertung
Consolidated financial statements
Corporate disclosure
Financial statement analysis
Gewinn- und Verlustrechnung
Unternehmenspublizität
IFRS
101
Deutschland
42
Germany
42
Financial statement
29
Jahresabschluss
29
Bilanzpolitik
16
Accounting law
15
Balancing accounts
15
Bilanzierung
15
Bilanzrecht
15
KMU
12
SME
12
Accounting valuation
11
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10
Fair value accounting
7
Fair-Value-Bilanzierung
7
Commercial law
6
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6
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5
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5
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5
Berichtswesen
5
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5
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5
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5
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5
Accounting obligations
4
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4
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4
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45
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17
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16
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8
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2
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German
36
English
10
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Zülch, Henning
Küting, Karlheinz
36
Zwirner, Christian
24
Kümpel, Thomas
15
Müller, Stefan
12
Lüdenbach, Norbert
11
Schmidt, Martin
10
Gattung, Andreas
9
Haaker, Andreas
9
Wirth, Johannes
9
Carlin, Tyrone M.
8
Finch, Nigel
8
Freiberg, Jens
8
Glaum, Martin
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
Walker, Martin
7
Watrin, Christoph
7
Wulf, Inge
7
André, Paul
6
Daske, Holger
6
Gassen, Joachim
6
Kessler, Harald
6
Petersen, Karl
6
Sami, Heibatollah
6
Schultze, Wolfgang
6
Street, Donna L.
6
Ballwieser, Wolfgang
5
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Der Betrieb
5
IRZ : Zeitschrift für internationale Rechnungslegung
5
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
5
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
RWZ aktuell : Recht & Rechnungswesen
3
WPg : Kompetenz schafft Vertrauen
3
Betriebs-Berater : BB
2
International journal of managerial and financial accounting
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
2
Australian accounting review
1
Berichte aus der Betriebswirtschaft
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Controlling & management review : Zeitschrift für Controlling & Management
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
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ECONIS (ZBW)
46
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1
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1
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:
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 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
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:
6
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:
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
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
Saved in:
9
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:
10
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:
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