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~person:"Chen, Ester"
~person:"Joshi, Prem Lal"
~person:"Kirsch, Hanno"
~subject:"Accounting policy"
~subject:"Accounting valuation"
~subject:"Consolidated financial statements"
~subject:"Corporate disclosure"
~subject:"Financial statement analysis"
~subject:"Gewinn- und Verlustrechnung"
~subject:"KMU"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Accounting valuation
Consolidated financial statements
Corporate disclosure
Financial statement analysis
Gewinn- und Verlustrechnung
KMU
Unternehmenspublizität
IFRS
57
Deutschland
25
Germany
25
Financial statement
20
Jahresabschluss
20
Accounting law
11
Bilanzrecht
11
SME
11
Bilanzpolitik
10
Balancing accounts
9
Bilanzierung
9
Bahrain
5
Konzernabschluss
5
Accounting obligations
4
Aktiengesellschaft
4
Bilanzierungspflicht
4
Commercial law
4
Complementary tax balance sheet
4
Handelsrecht
4
Income statement
4
Listed company
4
Sonderbilanz
4
Accounting standards
3
Berichtswesen
3
Bilanzielle Bewertung
3
Bilanzierungsgrundsätze
3
Deferred taxes
3
Earnings management
3
Fair value accounting
3
Fair-Value-Bilanzierung
3
Latente Steuern
3
Reporting
3
Abschlusspolitik
2
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34
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Article in journal
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34
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17
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16
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2
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2
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1
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German
26
English
8
Author
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Chen, Ester
Joshi, Prem Lal
Kirsch, Hanno
Küting, Karlheinz
36
Zwirner, Christian
24
Zülch, Henning
18
Kümpel, Thomas
15
Müller, Stefan
13
Lüdenbach, Norbert
12
Schmidt, Martin
11
Gattung, Andreas
9
Hellman, Niclas
9
Wirth, Johannes
9
Carlin, Tyrone M.
8
Finch, Nigel
8
Freiberg, Jens
8
Glaum, Martin
8
Haaker, Andreas
8
Iatridis, George
8
Köhler, Annette G.
8
Landsman, Wayne R.
8
Marten, Kai-Uwe
8
Nobes, Christopher
8
Rogler, Silvia
8
Ruhnke, Klaus
8
Sellhorn, Thorsten
8
Tsalavoutas, Ioannis
8
André, Paul
7
Gassen, Joachim
7
Houqe, Muhammad Nurul
7
Pellens, Bernhard
7
Power, David M.
7
Schultze, Wolfgang
7
Walker, Martin
7
Watrin, Christoph
7
Wulf, Inge
7
Daske, Holger
6
Eierle, Brigitte
6
Haller, Axel
6
Hoffmann, Wolf-Dieter
6
Keitz, Isabel von
6
Petersen, Karl
6
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IRZ : Zeitschrift für internationale Rechnungslegung
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
3
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
3
RWZ aktuell : Recht & Rechnungswesen
3
Betriebs-Berater : BB
2
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
2
Der Betrieb
2
International journal of managerial and financial accounting
2
PiR
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
2
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
Global business & economics review
1
Journal of financial management and analysis : international review of finance
1
Review of accounting studies
1
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All
ECONIS (ZBW)
34
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1
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34
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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
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
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:
7
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:
8
Some aspects of the adoption of
IFRS
-4 (insurance contract) by insurance companies in Bahrain : an exploratory study
Joshi, Prem Lal
;
Saidm, Kousay
- In:
International journal of managerial and financial accounting
4
(
2012
)
2
,
pp. 125-147
Persistent link: https://www.econbiz.de/10009561585
Saved in:
9
IFRS
for SMEs : Positionierung der
IFRS
-Rechnungslegung für kleine und mittelgroße Unternehmen im Verhältnis zu den full
IFRS
Kirsch, Hanno
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
5
(
2010
)
3
,
pp. 119-126
Persistent link: https://www.econbiz.de/10003938252
Saved in:
10
"
IFRS
for SMEs" versus BilMoG : Vereinbarkeit der
IFRS
-SME-Rechnungslegung mit dem modernisierten HGB?
Kirsch, Hanno
- In:
PiR
(
2010
)
1
,
pp. 1-6
Persistent link: https://www.econbiz.de/10003916351
Saved in:
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