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~subject:"Bilanzpolitik"
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Bilanzpolitik
Bilanzierungsgrundsätze
3,364
Accounting standards
3,184
IFRS
1,779
Abschreibung
1,127
Deutschland
1,069
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932
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813
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537
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502
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480
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462
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457
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444
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377
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377
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336
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Bilanzierung
305
Balancing accounts
292
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289
Rechnungslegung
223
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205
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205
Konzernabschluss
196
Vergleich
196
Comparison
195
Consolidated financial statements
189
Bilanz
177
International Financial Reporting Standards
169
Großbritannien
166
Generally Accepted Accounting Principles
165
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154
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153
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146
EU countries
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English
235
German
61
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Enomoto, Masahiro
9
Yamaguchi, Tomoyasu
9
Christensen, Theodore E.
6
Küting, Karlheinz
5
Zülch, Henning
5
Isidro, Helena
4
Kimura, Fumihiko
4
Siggelkow, Lena
4
Weber, Claus-Peter
4
Ballwieser, Wolfgang
3
Barth, Mary E.
3
Diamant, Olga
3
Dobler, Michael
3
Godfrey, Jayne M.
3
Hess, Dieter
3
Houben, Marion
3
Jorgensen, Bjorn N.
3
Kischewski, Sven
3
Marques, Ana
3
McEnroe, John E.
3
Merkley, Kenneth J.
3
Pochmann, Günter
3
Preißler, Gerald
3
Sendel-Müller, Markus
3
Venkataraman, Shankar
3
Worret, Daniel
3
Aubert, François
2
Baetge, Jörg
2
Black, Dirk E.
2
Black, Ervin L.
2
Boecker, Corinna
2
Bradbury, Michael E.
2
Böcking, Hans-Joachim
2
Detert, Karsten
2
Dyreng, Scott D.
2
Eichenlaub, Raphael
2
El-Gazzar, Samir
2
Evans, Mark E.
2
Gow, Ian D.
2
Gros, Marius
2
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Melbourne Institute of Applied Economic and Social Research
1
USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
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Universität Duisburg-Essen
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Review of accounting studies
15
Advances in accounting : a research annual
8
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
7
Journal of accounting & economics
6
Der Betrieb
5
The accounting review : a publication of the American Accounting Association
5
Asia-Pacific journal of accounting & economics : APJAE
4
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
4
Review of quantitative finance and accounting
4
The international journal of accounting : TIJA
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
European accounting review
3
Journal of accounting and public policy
3
Journal of accounting research
3
Journal of business economics : JBE
3
Rechnungslegungspolitik : eine Bestandsaufnahme aus handels- und steuerrechtlicher Sicht
3
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
3
Abacus : a journal of accounting, finance and business studies
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
Arbeitspapier / HHL, Leipzig Graduate School of Management
2
Australian accounting review
2
Bochumer Beiträge zur Unternehmensführung
2
Cogent business & management
2
Die Betriebswirtschaft : DBW
2
Edition / Hans-Böckler-Stiftung
2
Europäische Hochschulschriften / 5
2
Finanzwirtschaft, Unternehmensbewertung & Revisionswesen
2
International journal of economic perspectives : IJEP
2
International review of financial analysis
2
Investment management and financial innovations
2
Issues in accounting education
2
Journal of accounting, auditing & finance : JAAF
2
Journal of international trade & commerce
2
Leasing : Wissenschaft & Praxis
2
Research in accounting regulation
2
Review of Pacific Basin financial markets and policies
2
Review of accounting & finance
2
The journal of corporate accounting & finance
2
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ECONIS (ZBW)
289
EconStor
3
USB Cologne (EcoSocSci)
1
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On the value of deferred taxes
Dotan, Amihud
- In:
Asia-Pacific journal of accounting & economics : APJAE
10
(
2003
)
2
,
pp. 173-186
Persistent link: https://www.econbiz.de/10003326144
Saved in:
2
Goodwill impairment testing und Earnings-Management : eine empirische Untersuchung Schweizer IFRS-Anwender im Übergangsjahr 2005
Kuster, Oliver
-
2007
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003508525
Saved in:
3
Creative accounting practices and shareholders' wealth
Bankole, K. O.
;
Ukolobi, I. O.
;
McDubus, O. F.
- In:
Accounting and taxation review : A&TR
2
(
2018
)
4
,
pp. 58-74
Persistent link: https://www.econbiz.de/10012203958
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4
Admitting mistakes pays : the long term impact of goodwill impairment write-offs on stock prices
Cheng, Yingmei
;
Peterson, David R.
;
Sherrill, Karen
- In:
Journal of economics and finance
41
(
2017
)
2
,
pp. 311-329
Persistent link: https://www.econbiz.de/10011795720
Saved in:
5
Do goodwill and its impairment write-offs predict future cash flows under the IFRS regime?
Choi, Jong-seo
;
Nam, Hyun-Jeong
- In:
Journal of international trade & commerce
14
(
2018
)
2
,
pp. 83-100
Persistent link: https://www.econbiz.de/10011948752
Saved in:
6
Write-off and profitability in private firms : disentangling the impact of tax-minimisation incentives
Kosi, Urska
;
Valentincic, Aljosa
- In:
European accounting review
22
(
2013
)
1
,
pp. 117-150
Persistent link: https://www.econbiz.de/10009745097
Saved in:
7
A new perspective on fixed asset write-offs : when is earnings management optimal
Lahmann, Alexander
;
Siggelkow, Lena
;
Zülch, Henning
-
2013
Persistent link: https://www.econbiz.de/10010252271
Saved in:
8
Analytical and empirical analyses on fixed asset write-offs
Siggelkow, Lena
-
2013
Persistent link: https://www.econbiz.de/10010259062
Saved in:
9
Explaining underutilization of tax depreciation deductions : empirical evidence from Norway
Aarbu, Karl Ove
;
MacKie-Mason, Jeffrey K.
- In:
International tax and public finance
10
(
2003
)
3
,
pp. 229-257
Persistent link: https://www.econbiz.de/10001767016
Saved in:
10
Timeliness of asset write-offs
Choi, Tae Hee
(
contributor
)
-
2006
Persistent link: https://www.econbiz.de/10003320789
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