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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 valuation"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
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Accounting policy
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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23
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19
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15
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Fair value accounting
13
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German
38
English
12
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Chen, Ester
Kirsch, Hanno
Lüdenbach, Norbert
Pellens, Bernhard
Schmidt, Martin
Schultze, Wolfgang
Zülch, Henning
Küting, Karlheinz
16
Kümpel, Thomas
10
Müller, Stefan
10
Carlin, Tyrone M.
8
Finch, Nigel
8
Glaum, Martin
8
Hellman, Niclas
8
Iatridis, George
8
Landsman, Wayne R.
8
Tsalavoutas, Ioannis
8
Houqe, Muhammad Nurul
7
Nobes, Christopher
7
Power, David M.
7
Walker, Martin
7
André, Paul
6
Freiberg, Jens
6
Haaker, Andreas
6
Sami, Heibatollah
6
Sellhorn, Thorsten
6
Barth, Mary E.
5
Beisland, Leif Atle
5
Daske, Holger
5
Filip, Andrei
5
Mardini, Ghassan H.
5
Moehrle, Stephen R.
5
Rogler, Silvia
5
Street, Donna L.
5
Tarca, Ann
5
Van Zijl, Tony
5
Aboud, Ahmed
4
Barker, Richard
4
Bischof, Jannis
4
Böckem, Hanne
4
Campa, Domenico
4
Donnelly, Ray
4
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
8
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6
IRZ : Zeitschrift für internationale Rechnungslegung
4
WPg : Kompetenz schafft Vertrauen
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Der Betrieb
3
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
RWZ aktuell : Recht & Rechnungswesen
2
Advances in management accounting : a research annual
1
Australian accounting review
1
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1
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1
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1
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1
PiR
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
1
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ECONIS (ZBW)
50
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50
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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
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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
Capitalizing research & development : signaling or earnings management?
Dinh, Tami
;
Kang, Helen
;
Schultze, Wolfgang
- In:
European accounting review
25
(
2016
)
2
,
pp. 373-401
Persistent link: https://www.econbiz.de/10011585186
Saved in:
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