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Bilanzpolitik
Corporate disclosure
11,465
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11,459
IFRS
10,698
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3,406
Germany
3,035
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2,889
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2,825
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2,011
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Goodwill
1,162
Bilanzierung
1,128
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1,113
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1,102
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1,093
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1,049
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1,045
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1,028
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Zülch, Henning
17
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11
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10
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9
Moehrle, Stephen R.
9
Walker, Martin
9
Küting, Karlheinz
8
Nobes, Christopher
7
Rahman, Asheq
7
Salewski, Marcus
7
Campa, Domenico
6
Filip, Andrei
6
André, Paul
5
Barth, Mary E.
5
Gavious, Ilanit
5
Jeanjean, Thomas
5
Kußmaul, Heinz
5
Paugam, Luc
5
Rogler, Silvia
5
Tarca, Ann
5
Abaoub, Ezzeddine
4
Bieg, Hartmut
4
Cameran, Mara
4
Capkun, Vedran
4
Christensen, Theodore E.
4
Collins, Daniel W.
4
Eiselt, Andreas
4
Ewert, Ralf
4
Giner Inchausti, Begoña
4
Glaum, Martin
4
Gounopoulos, Dimitrios
4
Hail, Luzi
4
Houqe, Muhammad Nurul
4
Kaserer, Christoph
4
Klöpfer, Elisabeth
4
Leuz, Christian
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Lourenço, Isabel
4
Meckfessel, Michele
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Narayan, Francis B.
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Nouri, Yosr
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Erich-Schmidt-Verlag
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1
International Association for the Study of Insurance Economics
1
International Conference on Insurance Accountancy <2003, London>
1
Technische Universität Bergakademie Freiberg
1
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1
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The international journal of accounting : TIJA
33
The accounting review : a publication of the American Accounting Association
21
Journal of accounting & economics
17
Advances in accounting : a research annual
16
Review of accounting studies
16
Journal of international accounting auditing & taxation
14
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
14
Journal of international accounting research
12
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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International journal of accounting and information management
10
Journal of accounting & management information systems : JAMIS
10
Journal of accounting and public policy
10
The journal of applied business research
10
Cogent business & management
9
International review of financial analysis
9
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9
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European accounting review
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Accounting horizons : a quarterly publication of the American Accounting Association
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Der Betrieb
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IRZ : Zeitschrift für internationale Rechnungslegung
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International journal of disclosure and governance
7
Review of quantitative finance and accounting
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Springer eBook Collection
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SpringerLink / Bücher
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Arbeitspapier / HHL, Leipzig Graduate School of Management
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Emerging markets review
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International journal of economics and financial issues : IJEFI
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6
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Research in international business and finance
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5
Asian review of accounting
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ECONIS (ZBW)
1,133
USB Cologne (EcoSocSci)
20
EconStor
1
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1
Firm life cycle and the disclosure of estimates and judgments in
goodwill
impairment tests : evidence from Australia
Kabir, Humayun
;
Su, Li
;
Rahman, Asheq
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-24
Persistent link: https://www.econbiz.de/10012421431
Saved in:
2
Is
goodwill
impairment disclosure used as an impression management strategy?
Pardo, Francisca
;
Giner Inchausti, Begoña
- In:
Baltic journal of management : BJM
17
(
2022
)
4
,
pp. 429-446
Persistent link: https://www.econbiz.de/10013363425
Saved in:
3
Essays on financial reporting, corporate disclosure, and capital markets
Bassemir, Moritz
-
2011
Persistent link: https://www.econbiz.de/10009548459
Saved in:
4
Goodwill
under
IFRS
: relevance and disclosures in an unfavorable environment
Baboukardos, Diogenis
;
Rimmel, Gunnar
- In:
Accounting forum : advancing the interdisciplinary and …
38
(
2014
)
1
,
pp. 1-17
Persistent link: https://www.econbiz.de/10010336159
Saved in:
5
Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C.
- In:
The accounting review : a publication of the American …
88
(
2013
)
2
,
pp. 395-427
Persistent link: https://www.econbiz.de/10009732844
Saved in:
6
Pro forma disclosure practices of firms applying
IFRS
Solsma, Lori
;
Wilder, W. Mark.
- In:
International journal of accounting and information …
23
(
2015
)
4
,
pp. 383-403
Persistent link: https://www.econbiz.de/10011437957
Saved in:
7
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
8
Disclosure Incentives, Mandatory Standards and Firm Communication in the
IFRS
Adoption Setting
Wee, Marvin
-
2012
We investigate the content, timing and relevance of firms' narrative disclosure about effects of
IFRS
adoption in … announcements to make complementary and earlier disclosure. We also find the discussion of
IFRS
impact in both media are value …
Persistent link: https://www.econbiz.de/10013114564
Saved in:
9
Disclosure Incentives, Mandatory Standards and Firm Communication in the
IFRS
Adoption Setting
Wee, Marvin
-
2014
We investigate the content, timing and relevance of firms' narrative disclosure about the effects of
IFRS
adoption in … performance is stronger, firms provide less discussion of the accounting effects of
IFRS
. We also find the discussion of
IFRS
…
Persistent link: https://www.econbiz.de/10013052208
Saved in:
10
Other comprehensive income : die Auswirkungen des Darstellungswahlrechts auf die Aktienkursvolatilität
Mattmann, Sibylle
-
2011
Persistent link: https://www.econbiz.de/10013429733
Saved in:
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