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~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Leuz, Christian"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Conference paper"
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Search: "IFRS"
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Accounting policy
Financial statement analysis
Unternehmenspublizität
IFRS
102
Deutschland
42
Germany
42
Financial statement
28
Jahresabschluss
28
Accounting law
18
Bilanzrecht
18
Bilanzpolitik
17
Balancing accounts
15
Bilanzierung
15
KMU
12
SME
12
Accounting valuation
11
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11
Consolidated financial statements
9
Corporate disclosure
9
Konzernabschluss
9
Accounting standards
8
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8
Fair value accounting
7
Fair-Value-Bilanzierung
7
Accounting
6
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6
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6
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6
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6
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6
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5
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5
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4
Bilanzierungspflicht
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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Article in journal
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11
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German
16
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10
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Chen, Ester
Kirsch, Hanno
Leuz, Christian
Zülch, Henning
Iatridis, George
8
Küting, Karlheinz
8
Tsalavoutas, Ioannis
8
Houqe, Muhammad Nurul
7
Müller, Stefan
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
Aboud, Ahmed
4
Bischof, Jannis
4
Campa, Domenico
4
Filip, Andrei
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Joshi, Prem Lal
4
Landsman, Wayne R.
4
Lang, Mark H.
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
Wee, Marvin
4
Abaoub, Ezzeddine
3
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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
2
Journal of accounting research
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 financial economics
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
PiR
1
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
1
Review of accounting studies
1
Schmalenbach business review : sbr
1
WPg : Kompetenz schafft Vertrauen
1
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ECONIS (ZBW)
26
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26
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1
Accounting for financial stability : bank disclosure and loss recognition in the financial crisis
Bischof, Jannis
;
Laux, Christian
;
Leuz, Christian
- In:
Journal of financial economics
141
(
2021
)
3
,
pp. 1188-1217
Persistent link: https://www.econbiz.de/10012873195
Saved in:
2
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:
3
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:
4
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:
5
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:
6
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
7
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:
8
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:
9
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
Saved in:
10
Bilanzpolitik im Rahmen der Entscheidung zur Erfassung einer Wertminderung gemäß IAS 36 : empirische Analyse des Bilanzierungsverhaltens deutscher Unternehmen im Zeitraum 2004 bis...
Zülch, Henning
;
Siggelkow, Lena
- In:
Corporate finance / Biz
3
(
2012
)
8
,
pp. 383-391
Persistent link: https://www.econbiz.de/10009671407
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