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~subject:"Accounting policy"
~subject:"Berichtswesen"
~subject:"Bilanzierungsgrundsätze"
~subject:"Deutschland"
~subject:"Financial statement analysis"
~subject:"Germany"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Bibliography included"
~type_genre:"Mehrbändiges Werk"
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Accounting policy
Berichtswesen
Bilanzierungsgrundsätze
Deutschland
Financial statement analysis
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IFRS
5,366
Accounting standards
897
Accounting
790
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781
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642
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641
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926
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Küting, Karlheinz
40
Zwirner, Christian
34
Kirsch, Hanno
33
Zülch, Henning
21
Lüdenbach, Norbert
20
Müller, Stefan
17
Kümpel, Thomas
16
Freiberg, Jens
12
Hoffmann, Wolf-Dieter
12
Harris, Peter
11
Holzmann, Oscar J.
11
Schmidt, Martin
11
Ernstberger, Jürgen
10
Glaum, Martin
10
Loitz, Rüdiger
10
Sellhorn, Thorsten
10
Haller, Axel
9
Iatridis, George
9
Marten, Kai-Uwe
9
Pellens, Bernhard
9
Reinke, Jens
9
Schultze, Wolfgang
9
Tarca, Ann
9
Velte, Patrick
9
Weißenberger, Barbara E.
9
Wulf, Inge
9
Dobler, Michael
8
Gassen, Joachim
8
Hitz, Jörg-Markus
8
Kußmaul, Heinz
8
Köhler, Annette G.
8
Petersen, Karl
8
Reuter, Michael
8
Tsalavoutas, Ioannis
8
Ulbrich, Philipp
8
Walker, Martin
8
Barth, Mary E.
7
Burger, Anton
7
Coenenberg, Adolf Gerhard
7
Daske, Holger
7
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2
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1
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1
International Accounting Standards Board
1
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1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
195
IRZ : Zeitschrift für internationale Rechnungslegung
94
WPg : Kompetenz schafft Vertrauen
84
Der Betrieb
78
Betriebs-Berater : BB
66
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
49
The international journal of accounting : TIJA
47
Betriebswirtschaftliche Forschung und Praxis : BFuP
45
Journal of international accounting auditing & taxation
39
The accounting review : a publication of the American Accounting Association
37
Accounting in Europe
29
Advances in accounting : a research annual
28
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
24
Journal of international accounting research
23
The journal of corporate accounting & finance
22
International journal of accounting, auditing and performance evaluation : IJAAPE
21
Journal of accounting & economics
21
Journal of accounting & management information systems : JAMIS
20
PiR
20
Accounting horizons : a quarterly publication of the American Accounting Association
19
Research in accounting regulation
19
Abacus : a journal of accounting, finance and business studies
18
European accounting review
17
International journal of critical accounting : IJCA
17
Journal of accounting and public policy
17
Journal of applied accounting research
17
European financial and accounting journal : EFAJ
16
International business and economics research journal
16
International journal of accounting and information management
16
Issues in accounting education
16
Journal of business economics : JBE
16
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
15
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
14
Cogent business & management
14
International journal of managerial and financial accounting
14
Review of accounting studies
14
Accounting perspectives : a journal of The Canadian Academic Accounting Association
13
Corporate finance / Biz
13
Jahrbuch für Controlling und Rechnungswesen
13
Journal of business finance & accounting : JBFA
13
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ECONIS (ZBW)
2,333
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1
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of
2,333
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1
Entwurf für den elften Sammelstandard des IASB zu den jährlichen Verbesserungen an den
IFRS
: Annual Improvements - Volume 11
Wenk, Marc Oliver
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
19
(
2024
)
5
,
pp. 217-219
Persistent link: https://www.econbiz.de/10014530101
Saved in:
2
Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin
;
Dobler, Michael
- In:
The international journal of accounting
59
(
2024
)
1
,
pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
Saved in:
3
Impact of
IFRS
15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts
Tenzer, Anita
- In:
Cogent business & management
11
(
2024
)
1
,
pp. 1-16
The International Financial Reporting Standard (
IFRS
) 15, ‘Revenue from Contracts with Customers’, became effective for … sector organisations, adopted
IFRS
for their 2009/2010 financial statements to improve the consistency and comparability of … and managers to navigate the changes this standard brings. This study analyses the impact of
IFRS
15 on the financial …
Persistent link: https://www.econbiz.de/10014521377
Saved in:
4
The effects of new accounting standards on firm value : the K-
IFRS
1116 Lease
Chung, Hae Jin
- In:
International Journal of Financial Studies : open …
10
(
2022
)
3
,
pp. 1-14
We examine how the implementation of the K-
IFRS
No.1116 Lease affects firm value. This new accounting standard mandates …
Persistent link: https://www.econbiz.de/10013368400
Saved in:
5
The impact of
IFRS
adoption on Saudi Arabia
Tlemsani, Issam
;
Hashim, Mohamed Ashmel Mohamed
; …
- In:
Journal of Islamic accounting and business research
15
(
2024
)
3
,
pp. 519-533
Persistent link: https://www.econbiz.de/10014520181
Saved in:
6
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards : sites of dissonance or consensus
Millar, John
;
Slack, Richard
- In:
Sustainability accounting, management and policy journal
15
(
2024
)
3
,
pp. 573-604
Persistent link: https://www.econbiz.de/10014521121
Saved in:
7
Explanatory factors of the compliance with
IFRS
16 (Leases) disclosure requirements : evidence from the Portuguese stock market
Lemos, Kátia
;
Monteiro, Sónia Maria da Silva
; …
- In:
Revista globalización, competitividad y gobernabilidad …
17
(
2023
)
2
,
pp. 101-115
Persistent link: https://www.econbiz.de/10014533747
Saved in:
8
Value relevance of financial risk disclosures
Costa Neto, Arlindo Menezes da
;
Oliveira, Atelmo Ferreira de
- In:
Journal of capital markets studies
7
(
2023
)
1
,
pp. 22-37
(
IFRS
) 7. Findings - The results show that for the sample and period, the disclosure index cannot be used as an explanatory …
Persistent link: https://www.econbiz.de/10014318177
Saved in:
9
Cross-country diversity and non-
IFRS
financial performance measures
Clinch, Greg
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
Saved in:
10
A forward-looking
IFRS
9 methodology, focussing on the incorporation of macroeconomic and macroprudential information into expected credit loss calculation
Breed, Douw Gerbrand
;
Hurter, Jacques
;
Marimo, Mercy
; …
- In:
Risks : open access journal
11
(
2023
)
3
,
pp. 1-16
The International Financial Reporting Standard (
IFRS
) 9 relates to the recognition of an entity’s financial asset … (LGD), and exposure at default (EAD). The
IFRS
9 standard requires that the ECL model accommodates the influence of the … on impairments. This paper proposes a methodology based on principal component regression (PCR) to adjust
IFRS
9 PD term …
Persistent link: https://www.econbiz.de/10014303642
Saved in:
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