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~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Landsman, Wayne R."
~person:"Reynolds-Moehrle, Jennifer Ann"
~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
114
Deutschland
41
Germany
41
Financial statement
29
Jahresabschluss
29
Accounting law
22
Bilanzpolitik
22
Bilanzrecht
22
Accounting valuation
15
Balancing accounts
15
Bilanzielle Bewertung
15
Bilanzierung
15
Fair value accounting
12
Fair-Value-Bilanzierung
12
KMU
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SME
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Consolidated financial statements
9
Konzernabschluss
9
Accounting standards
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Reporting
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7
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Regulation
6
Accounting
5
Deferred taxes
5
Financial audit
5
International Financial Reporting Standards
5
Latente Steuern
5
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5
Regulierung
5
Wirtschaftsprüfung
5
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33
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Article in journal
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33
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7
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German
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Chen, Ester
Kirsch, Hanno
Landsman, Wayne R.
Reynolds-Moehrle, Jennifer Ann
Zülch, Henning
Küting, Karlheinz
9
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
Roberts, Clare B.
4
Rogler, Silvia
4
Sami, Heibatollah
4
Van Zijl, Tony
4
Wee, Marvin
4
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IRZ : Zeitschrift für internationale Rechnungslegung
4
Research in accounting regulation
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Der Betrieb
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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
International business and economics research journal
1
Journal of accounting & economics
1
Journal of accounting research
1
PiR
1
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
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)
33
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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
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:
5
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:
6
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:
7
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:
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
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:
10
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
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