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IFRS
Corporate disclosure
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73
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54
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IRZ : Zeitschrift für internationale Rechnungslegung
The accounting review : a publication of the American Accounting Association
The international journal of accounting : TIJA
17
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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European financial and accounting journal : EFAJ
10
Journal of international accounting auditing & taxation
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International journal of managerial and financial accounting
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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International journal of disclosure and governance
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Journal of contemporary accounting & economics
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SFB 649 discussion paper
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The journal of corporate accounting & finance
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ECONIS (ZBW)
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1
The effect of financial statement incomparability on investment decisions
Anderson, Spencer B.
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 1-20
Persistent link: https://www.econbiz.de/10014303094
Saved in:
2
Are level 3 fair value remeasurements useful? : evidence from ASC 820 rollforward disclosures
Fiechter, Peter
;
Novotny-Farkas, Zoltán
;
Renders, Annelies
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 301-323
Persistent link: https://www.econbiz.de/10013419010
Saved in:
3
The value relevance of managers' and auditors' disclosures about material measurement uncertainty
Dennis, Sean A.
;
Griffin, Jeremy B.
;
Zehms, Karla M.
- In:
The accounting review : a publication of the American …
94
(
2019
)
4
,
pp. 215-243
Persistent link: https://www.econbiz.de/10012118766
Saved in:
4
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:
5
The impact of SEC disclosure monitoring on the uncertainty of fair value estimate
Bens, Daniel A.
;
Cheng, Mei
;
Neamtiu, Monica
- In:
The accounting review : a publication of the American …
91
(
2016
)
2
,
pp. 349-375
Persistent link: https://www.econbiz.de/10011458928
Saved in:
6
Recognition versus disclosure of fair values
Müller, Maximilian André
;
Riedl, Edward J.
;
Sellhorn, …
- In:
The accounting review : a publication of the American …
90
(
2015
)
6
,
pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464
Saved in:
7
Transforming disclosures in annual reports
Shields, Hugh
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
10
(
2015
)
5
,
pp. 173-174
Persistent link: https://www.econbiz.de/10010530078
Saved in:
8
The impact of eliminating the Form 20-F reconciliation on shareholder wealth : evidence from US cross-listed firms
Chen, Lucy Huajing
;
Khurana, Inder K.
- In:
The accounting review : a publication of the American …
90
(
2015
)
1
,
pp. 199-228
Persistent link: https://www.econbiz.de/10010488120
Saved in:
9
Does recognition versus disclosure affect value relevance? : evidence from pension accounting
Yu, Kun
- In:
The accounting review : a publication of the American …
88
(
2013
)
3
,
pp. 1095-1127
Persistent link: https://www.econbiz.de/10009751731
Saved in:
10
Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy
;
Cheynel, Edwige
- In:
The accounting review : a publication of the American …
88
(
2013
)
3
,
pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
Saved in:
11
Financial statement disaggregation decisions and auditors' tolerance for misstatement
Libby, Robert
;
Brown, Timothy J.
- In:
The accounting review : a publication of the American …
88
(
2013
)
2
,
pp. 641-665
Persistent link: https://www.econbiz.de/10009732822
Saved in:
12
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:
13
Angaben über Beziehungen zu nahestehenden Unternehmen und Personen
Reinholdt, Ago
;
Schmidt, Jürgen
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
6
(
2011
)
3
,
pp. 111-113
Persistent link: https://www.econbiz.de/10008933652
Saved in:
14
Bilanzierung und Offenlegung von Ertragsteuerrisiken : Quo vadis? ; unsichere Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB
Benzel, Ute
;
Linzbach, Meike
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
5
(
2010
)
11
,
pp. 499-503
Persistent link: https://www.econbiz.de/10008696639
Saved in:
15
Zwischenberichterstattung : Verpflichtung und Inhalt
Paix, Gerhard de la
;
Busch, Julia
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
5
(
2010
)
5
,
pp. 209-211
Persistent link: https://www.econbiz.de/10003961939
Saved in:
16
Zwischenberichterstattung von Kreditinstituten nach IFRS : rechtliche Anforderungen und praktische Umsetzung
Butzlaff, Anne
;
Gehrer, Judith
;
Meyer, Sven
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
4
(
2009
)
6
,
pp. 257-265
Persistent link: https://www.econbiz.de/10003844584
Saved in:
17
Auswirkungen der Einführung von IFRS 4.38-39A (rev. 2005) auf die Risikoberichterstattung im IFRS-Konzernabschluss von Versicherungsunternehmen
Bacher, David F.
;
Hofmann, Alexander Dieter
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
2
(
2007
)
2
,
pp. 123-128
Persistent link: https://www.econbiz.de/10003438360
Saved in:
18
Immaterielle Werte in Management Commentary und Intellectual Capital Statement : eine Gegenüberstellung von Berichtskonzepten
Rieger, Christian
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
1
(
2006
)
2
,
pp. 113-121
Persistent link: https://www.econbiz.de/10003354360
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