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~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Landsman, Wayne R."
~person:"Schultze, Wolfgang"
~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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Accounting policy
Financial statement analysis
Gewinn- und Verlustrechnung
Unternehmenspublizität
IFRS
116
Deutschland
44
Germany
44
Financial statement
28
Jahresabschluss
28
Bilanzpolitik
20
Accounting valuation
16
Bilanzielle Bewertung
16
Accounting law
15
Balancing accounts
15
Bilanzierung
15
Bilanzrecht
15
KMU
13
SME
13
Fair value accounting
12
Fair-Value-Bilanzierung
12
Accounting standards
10
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10
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5
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5
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4
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4
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4
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4
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4
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34
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Article in journal
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34
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German
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14
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Chen, Ester
Kirsch, Hanno
Landsman, Wayne R.
Schultze, Wolfgang
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
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
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IRZ : Zeitschrift für internationale Rechnungslegung
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Der Betrieb
3
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
RWZ aktuell : Recht & Rechnungswesen
2
Australian accounting review
1
Betriebs-Berater : BB
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
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1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
European accounting review
1
International business and economics research journal
1
Journal of accounting & economics
1
Journal of accounting research
1
Journal of international accounting auditing & taxation
1
Journal of international accounting research
1
PiR
1
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
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
WPg : Kompetenz schafft Vertrauen
1
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ECONIS (ZBW)
34
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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
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:
3
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:
4
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:
5
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:
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
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:
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
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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