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~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Landsman, Wayne R."
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Gewinn- und Verlustrechnung"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Non-commercial literature"
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Accounting policy
Financial statement analysis
Gewinn- und Verlustrechnung
Unternehmenspublizität
IFRS
123
Deutschland
48
Germany
48
Financial statement
34
Jahresabschluss
34
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24
Accounting valuation
18
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18
Accounting law
16
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16
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Fair value accounting
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10
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8
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German
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16
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Chen, Ester
Kirsch, Hanno
Landsman, Wayne R.
Zülch, Henning
Küting, Karlheinz
9
Iatridis, George
8
Leuz, Christian
8
Müller, Stefan
8
Tsalavoutas, Ioannis
8
Glaum, Martin
7
Houqe, Muhammad Nurul
7
Power, David M.
7
Walker, Martin
7
André, Paul
6
Bischof, Jannis
6
Daske, Holger
6
Hellman, Niclas
6
Nobes, Christopher
6
Street, Donna L.
6
Lang, Mark H.
5
Mardini, Ghassan H.
5
Moehrle, Stephen R.
5
Schultze, Wolfgang
5
Sellhorn, Thorsten
5
Tarca, Ann
5
Wulf, Inge
5
Aboud, Ahmed
4
Campa, Domenico
4
Capkun, Vedran
4
Collins, Daniel W.
4
Filip, Andrei
4
Gassen, Joachim
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Hitz, Jörg-Markus
4
Jeanjean, Thomas
4
Joshi, Prem Lal
4
Lourenço, Isabel Costa
4
Meckfessel, Michele
4
Monem, Reza M.
4
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Arbeitspapier / HHL, Leipzig Graduate School of Management
7
IRZ : Zeitschrift für internationale Rechnungslegung
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
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1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
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1
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1
International business and economics research journal
1
Journal of accounting & economics
1
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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
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ECONIS (ZBW)
36
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36
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1
The fight of Kanter AG : a case study on shareholder activism in the context of corporate control
Gebhardt, Maria
;
Mladenow, Kiril
;
Zülch, Henning
-
2022
Persistent link: https://www.econbiz.de/10014326897
Saved in:
2
Does enforcement change earnings management behavior? : Evidence from the EU after mandatory
IFRS
adoption
Ebner, Germar
;
Hottmann, Johannes
;
Teuteberg, Torben
; …
-
2016
Persistent link: https://www.econbiz.de/10011518820
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 association between corporate social responsibility (CSR) and earnings quality : evidence from European blue chips
Salewski, Marcus
;
Zülch, Henning
-
2014
Persistent link: https://www.econbiz.de/10010251526
Saved in:
5
The impact of corporate social responsibility (CSR) on financial reporting quality : evidence from European blue chips
Salewski, Marcus
;
Zülch, Henning
-
2012
Persistent link: https://www.econbiz.de/10009666033
Saved in:
6
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:
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
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:
9
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:
10
The predictive power of comprehensive income and its individual components under
IFRS
Zülch, Henning
;
Pronobis, Paul
-
2010
Persistent link: https://www.econbiz.de/10008759374
Saved in:
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