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~person:"Chen, Ester"
~person:"Landsman, Wayne R."
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Financial statement analysis"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
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Search: "IFRS"
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Accounting policy
Financial statement analysis
Unternehmenspublizität
IFRS
61
Deutschland
16
Germany
16
Accounting valuation
12
Bilanzielle Bewertung
12
Fair value accounting
12
Fair-Value-Bilanzierung
12
Bilanzpolitik
11
Financial statement
10
Jahresabschluss
10
Accounting standards
6
Balancing accounts
6
Bilanzierung
6
Bilanzierungsgrundsätze
6
Berichtswesen
5
Reporting
5
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4
Bilanzrecht
4
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4
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3
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3
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2
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2
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2
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2
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2
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2
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2
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Article in journal
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16
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7
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7
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7
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7
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2
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10
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6
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Chen, Ester
Landsman, Wayne R.
Zülch, Henning
Kirsch, Hanno
10
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
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
Wee, Marvin
4
Abaoub, Ezzeddine
3
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Australian accounting review
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Corporate finance / Biz
1
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
1
Der Betrieb
1
International business and economics research journal
1
Journal of accounting & economics
1
Journal of accounting research
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
Review of accounting studies
1
WPg : Kompetenz schafft Vertrauen
1
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ECONIS (ZBW)
16
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1
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:
2
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:
3
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:
4
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:
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
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:
7
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:
8
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
Saved in:
9
Are
IFRS
-based and US GAAP-based accounting amounts comparable?
Barth, Mary E.
;
Landsman, Wayne R.
;
Lang, Mark H.
; …
- In:
Journal of accounting & economics
54
(
2012
)
1
,
pp. 68-93
Persistent link: https://www.econbiz.de/10009569322
Saved in:
10
The pros and cons of regulating corporate reporting : a critical review of the arguments
Bushman, Robert M.
;
Landsman, Wayne R.
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 259-273
Persistent link: https://www.econbiz.de/10003992974
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