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~person:"Kim, Jeong-bon"
~person:"Wömpener, Andreas"
~person:"Zülch, Henning"
~subject:"Informationswert"
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Informationswert
Accounting policy
43
Bilanzpolitik
43
IFRS
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17
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17
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8
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Kim, Jeong-bon
Wömpener, Andreas
Zülch, Henning
Baetge, Jörg
3
Billings, Mary Brooke
3
Fieberg, Christian
3
Jennings, Robert H.
3
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Reimsbach, Daniel
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Journal of accounting and public policy
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
CSR und Finance : Beitrag und Rolle des CFO für eine nachhaltige Unternehmensführung
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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ECONIS (ZBW)
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1
The Effect of Internal Control and Risk Management Regulation on Earnings Quality : Evidence from Germany
Brown, Nerissa C.
-
2014
We investigate the impact of mandatory internal control and risk management (ICRM) reform on earnings-based attributes of accounting quality in Germany. Although prior studies examine changes in accounting quality under SOX Sections 302 and 404, there is scant evidence of the accounting quality...
Persistent link: https://www.econbiz.de/10012709590
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2
The effect of internal control and risk management regulation on earnings quality : evidence from Germany
Brown, Nerissa C.
;
Pott, Christiane
;
Wömpener, Andreas
- In:
Journal of accounting and public policy
33
(
2014
)
1
,
pp. 1-31
Persistent link: https://www.econbiz.de/10010249736
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3
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
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4
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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5
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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6
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
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7
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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