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~person:"Hellmann, Andreas"
~person:"Kirsch, Hanno"
~person:"Nobes, Christopher"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Corporate disclosure"
~subject:"Deferred taxes"
~subject:"International Financial Reporting Standards"
~type_genre:"Aufsatz in Zeitschrift"
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Subject
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Accounting policy
Corporate disclosure
Deferred taxes
International Financial Reporting Standards
IFRS
118
Deutschland
45
Germany
45
Financial statement
28
Jahresabschluss
28
Accounting law
20
Bilanzrecht
20
Bilanzpolitik
19
Balancing accounts
15
Bilanzierung
15
Accounting valuation
12
Bilanzielle Bewertung
12
KMU
12
SME
12
Accounting
11
Rechnungswesen
11
Welt
11
World
11
Consolidated financial statements
10
Konzernabschluss
10
Fair value accounting
7
Fair-Value-Bilanzierung
7
Accounting standards
6
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6
Commercial law
6
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6
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5
Latente Steuern
5
Reporting
5
USA
5
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5
Accounting obligations
4
Australia
4
Australien
4
Bilanzierungspflicht
4
Comparison
4
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1
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Article
31
Type of publication (narrower categories)
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Aufsatz in Zeitschrift
Article in journal
31
Lehrbuch
18
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17
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7
Graue Literatur
7
Non-commercial literature
7
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7
Aufgabensammlung
2
Aufsatz im Buch
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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Language
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German
19
English
12
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Hellmann, Andreas
Kirsch, Hanno
Nobes, Christopher
Zülch, Henning
Loitz, Rüdiger
9
Iatridis, George
8
Tsalavoutas, Ioannis
8
Walker, Martin
8
Houqe, Muhammad Nurul
7
Küting, Karlheinz
7
Power, David M.
7
André, Paul
6
Glaum, Martin
6
Street, Donna L.
6
Tarca, Ann
6
Daske, Holger
5
Hellman, Niclas
5
Lienau, Achim
5
Mardini, Ghassan H.
5
Moehrle, Stephen R.
5
Müller, Stefan
5
Reynolds-Moehrle, Jennifer Ann
5
Zwirner, Christian
5
Aboud, Ahmed
4
Barth, Mary E.
4
Bischof, Jannis
4
Campa, Domenico
4
Chen, Ester
4
Filip, Andrei
4
Gavious, Ilanit
4
Giner Inchausti, Begoña
4
Joshi, Prem Lal
4
Kümpel, Thomas
4
Landsman, Wayne R.
4
Lang, Mark H.
4
Leuz, Christian
4
Lourenço, Isabel Costa
4
Meckfessel, Michele
4
Monem, Reza M.
4
Roberts, Clare B.
4
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IRZ : Zeitschrift für internationale Rechnungslegung
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Advances in accounting : a research annual
2
Betriebs-Berater : BB
2
Journal of behavioral and experimental finance
2
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
RWZ aktuell : Recht & Rechnungswesen
2
Abacus : a journal of accounting, finance and business studies
1
Accounting in Europe
1
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
European accounting review
1
International business and economics research journal
1
Journal of accounting and public policy
1
PiR
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)
31
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1
On translating goodwill
Nobes, Christopher
- In:
Accounting in Europe
18
(
2021
)
3
,
pp. 407-418
Persistent link: https://www.econbiz.de/10012694128
Saved in:
2
Foreign-language effect and professionals’ judgments on fair value measurement : evidence from Germany and the United Kingdom
Hellmann, Andreas
;
Patel, Chris
;
Tsunogaya, Noriyuki
- In:
Journal of behavioral and experimental finance
30
(
2021
),
pp. 1-10
Persistent link: https://www.econbiz.de/10012814559
Saved in:
3
Translation of international financial reporting standards and implications for judgments and decision-making
Hellmann, Andreas
;
Patel, Chris
- In:
Journal of behavioral and experimental finance
30
(
2021
),
pp. 1-4
Persistent link: https://www.econbiz.de/10012814950
Saved in:
4
Accounting for government grants : standard-setting and accounting choice
Stadler, Christian
;
Nobes, Christopher
- In:
Journal of accounting and public policy
37
(
2018
)
2
,
pp. 113-129
Persistent link: https://www.econbiz.de/10011872535
Saved in:
5
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:
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
The adoption of International Financial Reporting Standards in a non-colonized developing country : the case of Nepal
Poudel, Ghanshyam
;
Hellmann, Andreas
;
Perera, Hector
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 209-216
Persistent link: https://www.econbiz.de/10010378710
Saved in:
8
The influence of country, industry, and topic factors on
IFRS
policy choice
Stadler, Christian
;
Nobes, Christopher
- In:
Abacus : a journal of accounting, finance and business …
50
(
2014
)
4
,
pp. 386-421
Persistent link: https://www.econbiz.de/10010471827
Saved in:
9
Continental European accounting model and accounting modernization in Germany
Hellmann, Andreas
;
Perera, Hector
;
Patel, Chris
- In:
Advances in accounting : a research annual
29
(
2013
)
1
,
pp. 124-133
Persistent link: https://www.econbiz.de/10009769667
Saved in:
10
The continued survival of international differences under
IFRS
Nobes, Christopher
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
2
,
pp. 83-111
Persistent link: https://www.econbiz.de/10009747411
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