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~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Lüdenbach, Norbert"
~person:"Pellens, Bernhard"
~person:"Schmidt, Martin"
~person:"Schultze, Wolfgang"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
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Search: "IFRS"
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Accounting policy
Accounting standards
Accounting valuation
Financial statement analysis
Unternehmenspublizität
IFRS
184
Deutschland
86
Germany
84
Financial statement
42
Jahresabschluss
42
Balancing accounts
40
Bilanzierung
40
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24
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24
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24
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23
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23
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23
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19
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15
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15
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15
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15
Fair value accounting
13
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13
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11
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10
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10
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10
International Financial Reporting Standards
10
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9
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8
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8
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8
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6
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5
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61
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60
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Language
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German
52
English
14
Author
All
Chen, Ester
Kirsch, Hanno
Lüdenbach, Norbert
Pellens, Bernhard
Schmidt, Martin
Schultze, Wolfgang
Zülch, Henning
Küting, Karlheinz
21
Kümpel, Thomas
16
Sellhorn, Thorsten
15
Harris, Peter
11
Holzmann, Oscar J.
11
Müller, Stefan
10
Gassen, Joachim
9
Glaum, Martin
9
Iatridis, George
9
Tarca, Ann
9
Carlin, Tyrone M.
8
Ernstberger, Jürgen
8
Finch, Nigel
8
Hellman, Niclas
8
Landsman, Wayne R.
8
Sami, Heibatollah
8
Tsalavoutas, Ioannis
8
Walker, Martin
8
Bischof, Jannis
7
Daske, Holger
7
Dobler, Michael
7
Freiberg, Jens
7
Henry, Elaine
7
Houqe, Muhammad Nurul
7
Nobes, Christopher
7
Power, David M.
7
Skinner, Douglas J.
7
Wagenhofer, Alfred
7
Wüstemann, Jens
7
André, Paul
6
Ballwieser, Wolfgang
6
Barth, Mary E.
6
Filip, Andrei
6
Fülbier, Rolf Uwe
6
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6
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
2
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
10
Betriebs-Berater : BB
7
WPg : Kompetenz schafft Vertrauen
6
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Der Betrieb
4
IRZ : Zeitschrift für internationale Rechnungslegung
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
Lehrbuch
2
RWZ aktuell : Recht & Rechnungswesen
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
2
Accounting in Europe
1
Advances in management accounting : a research annual
1
Australian accounting review
1
Controlling & management review : Zeitschrift für Controlling & Management
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
European accounting review
1
International business and economics research journal
1
Issues in accounting education
1
Journal of international accounting auditing & taxation
1
Journal of international accounting research
1
Managerial finance
1
PiR
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
1
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ECONIS (ZBW)
66
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66
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1
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under
IFRS
in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
2
A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
Schmidt, Martin
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 134-147
Persistent link: https://www.econbiz.de/10011997686
Saved in:
3
Internationale Rechnungslegung :
IFRS
1 bis 17, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe : mit Beispielen, Aufgaben und Fallstudie
Pellens, Bernhard
;
Fülbier, Rolf Uwe
;
Gassen, Joachim
; …
-
2021
-
11., überarbeitete Auflage
Persistent link: https://www.econbiz.de/10012387485
Saved in:
4
R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and
IFRS
adoption
Dinh, Tami
;
Schultze, Wolfgang
;
List, Thomas
;
Zbiegly, …
- In:
Journal of international accounting research
19
(
2020
)
1
,
pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
Saved in:
5
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:
6
Internationale Rechnungslegung :
IFRS
1 bis 16, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe : mit Beispielen, Aufgaben und Fallstudie
Pellens, Bernhard
;
Fülbier, Rolf Uwe
;
Gassen, Joachim
; …
-
2017
-
10., überarbeitete Auflage, Stand: 31.01.2017
Persistent link: https://www.econbiz.de/10011576794
Saved in:
7
Aligning financial and management accounting policies : what drives integration? : empirical evidence from German
IFRS
8 segment reports
Schmidt, Martin
- In:
Advances in management accounting : a research annual
28
(
2017
),
pp. 155-189
Persistent link: https://www.econbiz.de/10011729349
Saved in:
8
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:
9
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:
10
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:
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