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~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Landsman, Wayne R."
~person:"Meckfessel, Michele"
~person:"Zülch, Henning"
~source:"econis"
~subject:"Accounting policy"
~subject:"KMU"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Aufsatz in Zeitschrift"
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Search: "IFRS"
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Accounting policy
KMU
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IFRS
113
Deutschland
41
Germany
41
Financial statement
28
Jahresabschluss
28
Bilanzpolitik
22
Accounting law
21
Bilanzrecht
21
Accounting valuation
15
Balancing accounts
15
Bilanzielle Bewertung
15
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15
Fair value accounting
12
Fair-Value-Bilanzierung
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SME
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Accounting standards
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Article in journal
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German
25
English
14
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Chen, Ester
Kirsch, Hanno
Landsman, Wayne R.
Meckfessel, Michele
Zülch, Henning
Iatridis, George
8
Tsalavoutas, Ioannis
8
André, Paul
7
Houqe, Muhammad Nurul
7
Power, David M.
7
Walker, Martin
7
Eierle, Brigitte
6
Glaum, Martin
6
Hellman, Niclas
6
Müller, Stefan
6
Nobes, Christopher
6
Beiersdorf, Kati
5
Daske, Holger
5
Küting, Karlheinz
5
Mardini, Ghassan H.
5
Moehrle, Stephen R.
5
Street, Donna L.
5
Tarca, Ann
5
Aboud, Ahmed
4
Bischof, Jannis
4
Campa, Domenico
4
Dunne, Theresa
4
Filip, Andrei
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Hillmer, Hans-Jürgen
4
Joshi, Prem Lal
4
Lang, Mark H.
4
Leuz, Christian
4
Lourenço, Isabel Costa
4
Monem, Reza M.
4
Quagli, Alberto
4
Reynolds-Moehrle, Jennifer Ann
4
Roberts, Clare B.
4
Rogler, Silvia
4
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IRZ : Zeitschrift für internationale Rechnungslegung
5
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
4
Research in accounting regulation
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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
PiR
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
RWZ aktuell : Recht & Rechnungswesen
2
Australian accounting review
1
Betriebs-Berater : BB
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Der Betrieb
1
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
International business and economics research journal
1
Journal of accounting & economics
1
Journal of accounting research
1
Review of accounting studies
1
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
1
WPg : Kompetenz schafft Vertrauen
1
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ECONIS (ZBW)
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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
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:
5
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature
Moehrle, Stephen R.
;
Franzen, Laurel
;
Meckfessel, Michele
; …
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 96-108
Persistent link: https://www.econbiz.de/10011624537
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
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature
Kozloski, Thomas
;
Meckfessel, Michele
;
Moehrle, Stephen R.
- In:
Research in accounting regulation
28
(
2016
)
1
,
pp. 22-41
Persistent link: https://www.econbiz.de/10011522730
Saved in:
8
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature
Franzen, Laurel
;
Meckfessel, Michele
;
Moehrle, Stephen R.
; …
- In:
Research in accounting regulation
27
(
2015
)
1
,
pp. 21-38
Persistent link: https://www.econbiz.de/10011316576
Saved in:
9
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature
Franzen, Laurel
;
Meckfessel, Michele
;
Moehrle, Stephen R.
; …
- In:
Research in accounting regulation
27
(
2015
)
2
,
pp. 138-159
Persistent link: https://www.econbiz.de/10011438688
Saved in:
10
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
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