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~person:"Kirsch, Hanno"
~person:"Nobes, Christopher"
~person:"Sami, Heibatollah"
~person:"Zülch, Henning"
~subject:"Accounting policy"
~subject:"Corporate disclosure"
~subject:"International Financial Reporting Standards"
~type_genre:"Aufsatz in Zeitschrift"
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Search: "IFRS"
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Subject
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Accounting policy
Corporate disclosure
International Financial Reporting Standards
IFRS
122
Deutschland
43
Germany
43
Financial statement
29
Jahresabschluss
29
Bilanzpolitik
20
Accounting law
18
Bilanzrecht
18
Balancing accounts
15
Bilanzierung
15
Accounting valuation
14
Bilanzielle Bewertung
14
KMU
12
SME
12
Welt
11
World
11
Consolidated financial statements
10
Konzernabschluss
10
Fair value accounting
9
Fair-Value-Bilanzierung
9
Accounting
8
Accounting standards
8
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8
Rechnungswesen
8
USA
7
United States
7
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7
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6
Handelsrecht
6
Berichtswesen
5
Deferred taxes
5
Geschäftswert
5
Goodwill
5
Latente Steuern
5
Reporting
5
Accounting obligations
4
Australia
4
Australien
4
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4
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1
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Article
27
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Aufsatz in Zeitschrift
Article in journal
27
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18
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17
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7
Graue Literatur
7
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7
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7
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2
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2
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German
15
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12
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Kirsch, Hanno
Nobes, Christopher
Sami, Heibatollah
Zülch, Henning
Iatridis, George
8
Tsalavoutas, Ioannis
8
Walker, Martin
8
Houqe, Muhammad Nurul
7
Power, David M.
7
André, Paul
6
Glaum, Martin
6
Street, Donna L.
6
Tarca, Ann
6
Daske, Holger
5
Hellman, Niclas
5
Mardini, Ghassan H.
5
Moehrle, Stephen R.
5
Müller, Stefan
5
Reynolds-Moehrle, Jennifer Ann
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
Hellmann, Andreas
4
Joshi, Prem Lal
4
Küting, Karlheinz
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
Rogler, Silvia
4
Sellami, Yosra Mnif
4
Van Zijl, Tony
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
RWZ aktuell : Recht & Rechnungswesen
2
The international journal of accounting : TIJA
2
Abacus : a journal of accounting, finance and business studies
1
Accounting in Europe
1
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 Betrieb
1
European accounting review
1
International business and economics research journal
1
Journal of accounting and public policy
1
Journal of contemporary accounting & economics
1
Journal of international accounting auditing & taxation
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
PiR
1
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
1
WPg : Kompetenz schafft Vertrauen
1
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ECONIS (ZBW)
27
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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
Mandatory
IFRS
adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
3
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:
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
The SEC's elimination of 20-F reconciliation and information asymmetry
Chen, Lucy Huajing
;
Deng, Saiying
;
Gupta, Parveen P.
; …
- In:
Journal of contemporary accounting & economics
11
(
2015
)
1
,
pp. 75-87
Persistent link: https://www.econbiz.de/10011350428
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 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:
8
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
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
Saved in:
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