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~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Küting, Karlheinz"
~person:"Landsman, Wayne R."
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Gewinn- und Verlustrechnung"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Search: "IFRS"
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Accounting policy
Financial statement analysis
Gewinn- und Verlustrechnung
Unternehmenspublizität
IFRS
180
Deutschland
69
Germany
69
Financial statement
38
Jahresabschluss
38
Balancing accounts
34
Bilanzierung
34
Consolidated financial statements
31
Konzernabschluss
31
Accounting law
27
Bilanzrecht
27
Accounting valuation
24
Bilanzielle Bewertung
24
Bilanzpolitik
21
Fair value accounting
21
Fair-Value-Bilanzierung
21
Accounting standards
17
Bilanzierungsgrundsätze
17
KMU
13
SME
13
Geschäftswert
12
Goodwill
12
Berichtswesen
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10
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10
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9
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8
Deferred taxes
8
Latente Steuern
8
Subsidiary company
8
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8
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7
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7
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6
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38
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Article in journal
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38
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7
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German
28
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10
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Chen, Ester
Kirsch, Hanno
Küting, Karlheinz
Landsman, Wayne R.
Zülch, Henning
Iatridis, George
8
Müller, Stefan
8
Tsalavoutas, Ioannis
8
Houqe, Muhammad Nurul
7
Power, David M.
7
Walker, Martin
7
André, Paul
6
Glaum, Martin
6
Hellman, Niclas
6
Nobes, Christopher
6
Daske, Holger
5
Mardini, Ghassan H.
5
Moehrle, Stephen R.
5
Schultze, Wolfgang
5
Street, Donna L.
5
Tarca, Ann
5
Wulf, Inge
5
Aboud, Ahmed
4
Bischof, Jannis
4
Campa, Domenico
4
Filip, Andrei
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Joshi, Prem Lal
4
Lang, Mark H.
4
Leuz, Christian
4
Lourenço, Isabel Costa
4
Meckfessel, Michele
4
Monem, Reza M.
4
Reynolds-Moehrle, Jennifer Ann
4
Roberts, Clare B.
4
Rogler, Silvia
4
Sami, Heibatollah
4
Van Zijl, Tony
4
Wee, Marvin
4
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Der Betrieb
5
IRZ : Zeitschrift für internationale Rechnungslegung
4
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
WPg : Kompetenz schafft Vertrauen
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Betriebs-Berater : BB
2
Corporate finance / Biz
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
RWZ aktuell : Recht & Rechnungswesen
2
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
International business and economics research journal
1
Journal of accounting & economics
1
Journal of accounting research
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)
38
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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
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:
3
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:
4
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:
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
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:
7
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:
8
Bilanzpolitik im Rahmen der Entscheidung zur Erfassung einer Wertminderung gemäß IAS 36 : empirische Analyse des Bilanzierungsverhaltens deutscher Unternehmen im Zeitraum 2004 bis...
Zülch, Henning
;
Siggelkow, Lena
- In:
Corporate finance / Biz
3
(
2012
)
8
,
pp. 383-391
Persistent link: https://www.econbiz.de/10009671407
Saved in:
9
Are
IFRS
-based and US GAAP-based accounting amounts comparable?
Barth, Mary E.
;
Landsman, Wayne R.
;
Lang, Mark H.
; …
- In:
Journal of accounting & economics
54
(
2012
)
1
,
pp. 68-93
Persistent link: https://www.econbiz.de/10009569322
Saved in:
10
Fair Value-Accounting : zu komplex für den Kapitalmarkt?
Küting, Karlheinz
;
Kaiser, Thomas
- In:
Corporate finance / Biz
1
(
2010
)
6
,
pp. 375-386
Persistent link: https://www.econbiz.de/10008652599
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