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Bevorstehender Paradigmenwechsel in der Darstellung eines IFRS-Abschlusses : die angedachten Änderungen im Rahmen des Konvergenzprojekts Financial Statement Presentation (Phase B)...
Zülch, Henning; Pronobis, Paul - In: KoR : internationale und kapitalmarktorientierte … 9 (2009) 10, pp. 555-565
Persistent link: https://www.econbiz.de/10003886428
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Short-Term and Long-Term Effects of IFRS Adoption on Disclosure Quality and Earnings Management
Salewski, Marcus - 2014
This study investigates the effect of IFRS adoption on the transparency of financial reporting in Germany. Using a … the degree of earnings management decreases significantly from the early to the mature phase of IFRS reporting. Finally … sample of listed companies ranging from 1995 to 2012, we separately analyze the effect of IFRS adoption on disclosure quality …
Persistent link: https://www.econbiz.de/10013058496
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The use and determinants of online financial reports in Europe : an empirical investigation of listed firms
Pieper, Hendrik; Ottenstein, Philipp; Zülch, Henning - In: International journal of accounting, auditing and … 19 (2023) 3, pp. 297-327
Persistent link: https://www.econbiz.de/10014335308
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From voluntarism to regulation : effects of Directive 2014/95/EU on sustainability reporting in the EU
Ottenstein, Philipp; Erben, Saskia; Jost, Sébastien; … - In: Journal of applied accounting research 23 (2022) 1, pp. 55-98
Persistent link: https://www.econbiz.de/10012990374
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Voluntary strategy disclosure and qualitative principles : evidence from German management reports
Winter, Sophie; Zülch, Henning - 2019
Persistent link: https://www.econbiz.de/10012137688
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Enforcement-Guide : Wegweiser für das Prüfungsverfahren in Deutschland und Österreich
Zülch, Henning; Beyhs, Oliver; Hoffmann, Sebastian; … - 2014 - 2., neu bearb. und wesentlich erw. Aufl.
Persistent link: https://www.econbiz.de/10010404726
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The association between executive turnover and financial misreporting : evidence from Germany
Höltken, Matthias; Jana, Stephanie; Zülch, Henning - 2016
Persistent link: https://www.econbiz.de/10011431675
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The Association between Executive Turnover and Financial Misreporting : Evidence from Germany
Hoeltken, Matthias - 2016
This paper investigates personal consequences for management executives in the context of financial misreporting exposed by German enforcement institutions. More specifically, we examine CEO and CFO turnover in the context of an error announcement. By doing so, we compare 103 firms that issued...
Persistent link: https://www.econbiz.de/10013005097
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Bilanzierung nach International Financial Reporting Standards (IFRS)
Zülch, Henning; Hendler, Matthias - 2017 - 2. Auflage
Persistent link: https://www.econbiz.de/10011412997
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Jahresabschlussänderungen und ihre bilanzielle Behandlung nach IAS 8 (revised 2003)
Zülch, Henning; Willms, Jesco - In: KoR : internationale und kapitalmarktorientierte … 4 (2004) 4, pp. 128-135
Persistent link: https://www.econbiz.de/10002043319