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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:"SME"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Mehrbändiges Werk"
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Accounting policy
Financial statement analysis
SME
Unternehmenspublizität
IFRS
97
Deutschland
41
Germany
41
Financial statement
29
Jahresabschluss
29
Bilanzpolitik
19
Accounting law
16
Bilanzrecht
16
Balancing accounts
15
Bilanzierung
15
KMU
12
Accounting valuation
11
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11
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9
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9
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6
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6
Fair value accounting
6
Fair-Value-Bilanzierung
6
Handelsrecht
6
Accounting standards
5
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5
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5
Reporting
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4
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Earnings management
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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4
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36
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Article in journal
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German
26
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10
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Chen, Ester
Kirsch, Hanno
Lourenço, Isabel Costa
Zülch, Henning
Küting, Karlheinz
9
Iatridis, George
8
Müller, Stefan
8
Tsalavoutas, Ioannis
8
André, Paul
7
Hellman, Niclas
7
Houqe, Muhammad Nurul
7
Power, David M.
7
Walker, Martin
7
Eierle, Brigitte
6
Glaum, Martin
6
Nobes, Christopher
6
Schultze, Wolfgang
6
Beiersdorf, Kati
5
Daske, Holger
5
Mardini, Ghassan H.
5
Moehrle, Stephen R.
5
Street, Donna L.
5
Tarca, Ann
5
Aboud, Ahmed
4
Bischof, Jannis
4
Campa, Domenico
4
Dunne, Theresa
4
Filip, Andrei
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Hillmer, Hans-Jürgen
4
Hüttche, Tobias
4
Joshi, Prem Lal
4
Landsman, Wayne R.
4
Lang, Mark H.
4
Leuz, Christian
4
Meckfessel, Michele
4
Monem, Reza M.
4
Quagli, Alberto
4
Reynolds-Moehrle, Jennifer Ann
4
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IRZ : Zeitschrift für internationale Rechnungslegung
5
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
2
Der Betrieb
2
PiR
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
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
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
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
Journal of accounting in emerging economies : JAEE
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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Source
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ECONIS (ZBW)
36
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36
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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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