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~person:"Kim, Jeong-bon"
~person:"Li, Xi"
~person:"Zülch, Henning"
~subject:"Informationswert"
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Informationswert
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Kim, Jeong-bon
Li, Xi
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Journal of accounting and public policy
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
CSR und Finance : Beitrag und Rolle des CFO für eine nachhaltige Unternehmensführung
1
The accounting review : a publication of the American Accounting Association
1
Vom Financial Accounting zum Business Reporting : kapitalmarktorientierte Rechnungslegung und integrierte Unternehmenssteuerung ; [Beiträge anlässlich der 6. Fachtagung "Das Rechnungswesen im Konzern - Vom Financial Accounting zum Business Reporting" am 22./23. November 2001 in Frankfurt a.M.]
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Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts'
Li, Xi
-
2016
This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-differences analysis, we document a significant increase in the likelihood and frequency of management earnings forecasts following...
Persistent link: https://www.econbiz.de/10012994264
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2
Mandatory financial reporting and voluntary disclosure : the effect of mandatory IFRS adoption on management forecasts
Li, Xi
;
Yang, Holly I.
- In:
The accounting review : a publication of the American …
91
(
2016
)
3
,
pp. 933-953
Persistent link: https://www.econbiz.de/10011504171
Saved in:
3
Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts
Li, Xi
-
2016
This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-differences analysis, we document a significant increase in the likelihood and frequency of management earnings forecasts following...
Persistent link: https://www.econbiz.de/10012994267
Saved in:
4
Bilanzpolitik : Zusammenhänge zwischen CSR und zielgerichteter Ergebnissteuerung
Zülch, Henning
;
Kretzmann, Christian
- In:
CSR und Finance : Beitrag und Rolle des CFO für eine …
,
(pp. 167-177)
.
2014
Persistent link: https://www.econbiz.de/10010400783
Saved in:
5
Real earnings management and cost of capital
Kim, Jeong-bon
;
Sohn, Byungcherl Charlie
- In:
Journal of accounting and public policy
32
(
2013
)
6
,
pp. 518-543
Persistent link: https://www.econbiz.de/10010207201
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6
Value relevance of discretionary accruals in the Asian financial crisis of 1997-1998
Choi, Jong-hag
;
Kim, Jeong-bon
;
Lee, Jay Junghun
- In:
Journal of accounting and public policy
30
(
2011
)
2
,
pp. 166-187
Persistent link: https://www.econbiz.de/10008990402
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7
Fair Value-Accounting : eine neue Ära der Rechnungslegung?
Baetge, Jörg
;
Matena, Sonja
;
Zülch, Henning
- In:
Vom Financial Accounting zum Business Reporting : …
,
(pp. 73-100)
.
2002
Persistent link: https://www.econbiz.de/10001698359
Saved in:
8
Fair Value-Accounting
Baetge, Jörg
;
Zülch, Henning
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
53
(
2001
)
6
,
pp. 543-562
Persistent link: https://www.econbiz.de/10001627994
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