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~person:"Chen, Ester"
~person:"Kirsch, Hanno"
~person:"Lourenço, Isabel Costa"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Accounting policy
Financial statement analysis
Financial statement
Unternehmenspublizität
IFRS
97
Deutschland
41
Germany
41
Jahresabschluss
29
Bilanzpolitik
19
Accounting law
16
Bilanzrecht
16
Balancing accounts
15
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15
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12
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12
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11
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11
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9
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47
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German
36
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11
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Chen, Ester
Kirsch, Hanno
Lourenço, Isabel Costa
Zülch, Henning
Küting, Karlheinz
17
Müller, Stefan
13
Kümpel, Thomas
10
Tsalavoutas, Ioannis
10
Iatridis, George
8
Zwirner, Christian
8
André, Paul
7
Daske, Holger
7
Glaum, Martin
7
Hellman, Niclas
7
Houqe, Muhammad Nurul
7
Nobes, Christopher
7
Power, David M.
7
Walker, Martin
7
Moehrle, Stephen R.
6
Street, Donna L.
6
Bischof, Jannis
5
Freiberg, Jens
5
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5
Lin, Steve
5
Mardini, Ghassan H.
5
Quagli, Alberto
5
Reinke, Jens
5
Reuter, Michael
5
Reynolds-Moehrle, Jennifer Ann
5
Sami, Heibatollah
5
Schildbach, Thomas
5
Schmidt, Martin
5
Schultze, Wolfgang
5
Tarca, Ann
5
Velte, Patrick
5
Aboud, Ahmed
4
Ballwieser, Wolfgang
4
Böcking, Hans-Joachim
4
Campa, Domenico
4
Dobler, Michael
4
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4
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
8
IRZ : Zeitschrift für internationale Rechnungslegung
5
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
PiR
3
Betriebs-Berater : BB
2
Der Betrieb
2
RWZ aktuell : Recht & Rechnungswesen
2
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
2
Australian accounting review
1
BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
European accounting review
1
International business and economics research journal
1
International journal of managerial and financial accounting
1
International journal of managerial and financial accounting : IJMFA
1
Issues in accounting education
1
Journal of accounting in emerging economies : JAEE
1
Review of accounting studies
1
WPg : Kompetenz schafft Vertrauen
1
Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis
1
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ECONIS (ZBW)
47
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1
The effect of
IFRS
adoption on accrual-based and real earnings management : emerging markets' perspective
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
3
,
pp. 485-508
Persistent link: https://www.econbiz.de/10014311704
Saved in:
2
National culture and earnings management in emerging markets : the role of
IFRS
mandatory adoption
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
International journal of managerial and financial …
15
(
2023
)
3
,
pp. 316-345
Persistent link: https://www.econbiz.de/10014315614
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
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
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
The effect of firm and country characteristics on mandatory disclosure compliance
Lucas, Sónia Maria Ribeiro
;
Lourenço, Isabel Costa
- In:
International journal of managerial and financial accounting
6
(
2014
)
2
,
pp. 87-116
Persistent link: https://www.econbiz.de/10010483055
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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