Narrow search
Showing 1 - 10 of 86
Cover Image
Accounting conservatism — Theoretical foundations and empirical evidence
Fülbier, Rolf Uwe; Gassen, Joachim; Sellhorn, Thorsten - In: Journal of business economics : JBE 78 (2008) 12, pp. 1317-1343
Persistent link: https://www.econbiz.de/10008344952
Cover Image
Accounting conservatism — Theoretical foundations and empirical evidence
Fülbier, Rolf Uwe; Gassen, Joachim; Sellhorn, Thorsten - In: Journal of business economics : JBE 78 (2008) 12, pp. 1317-1342
Persistent link: https://www.econbiz.de/10008152433
Cover Image
Betriebswirtschaft - Wider die Massgeblichkeit der International Accounting Standards für die steuerliche Gewinnermittlung - Erwiderung und Replik zu Oestreicher-Spengel, DB 1999 S. 593-600
Fülbier, Rolf Uwe; Gassen, Joachim; Oestreicher, Andreas; … - In: Der Betrieb : Betriebswirtschaft, Steuerrecht, … 52 (1999) 30, pp. 1511-1515
Persistent link: https://www.econbiz.de/10007375551
Cover Image
Bilanzierung leistungsorientierter Pensionspläne bei deutschen und US-amerikanischen Unternehmen
Pellens, Bernhard; Fülbier, Rolf Uwe; Sellhorn, Thorsten - In: Die Betriebswirtschaft : DBW 64 (2004) 2, pp. 133-153
Persistent link: https://www.econbiz.de/10006817626
Cover Image
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting
FÜLBIER, ROLF UWE; HITZ, JOERG-MARKUS; SELLHORN, THORSTEN - In: Abacus 45 (2009) 4, pp. 455-492
Persistent link: https://www.econbiz.de/10008469159
Cover Image
BEITRÄGE - Analyse - Das Discussion Paper zu "Financial Statement Presentation" (Phase B)
Fülbier, Rolf Uwe; Maier, Friederike; Sellhorn, Thorsten - In: Die Wirtschaftsprüfung : WPg ; der Berater der … 62 (2009) 7, pp. 405-410
Persistent link: https://www.econbiz.de/10008237345
Cover Image
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting
Fülbier, Rolf Uwe - 2015
The International Accounting Standards Board (IASB) faces a vast number of standard-setting issues at all levels of financial reporting. The purpose of this paper is to explore the relevance of academic research for financial reporting standard setting and the role of academic researchers in the...
Persistent link: https://www.econbiz.de/10012707339
Cover Image
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing
Gassen, Joachim; Fulbier, Rolf Uwe; Sellhorn, Thorsten - In: European Accounting Review 15 (2006) 4, pp. 527-564
Prior research documents that conditional conservatism, measured as the asymmetric timeliness of earnings reflecting bad vs. good news, varies with cross-country differences in institutional regimes. In this paper, we examine the determinants of conditional conservatism and related earnings...
Persistent link: https://www.econbiz.de/10009226509
Cover Image
Beiträge zum Thema - Applying IFRS in Germany -- Determinants and Consequences
Gassen, Joachim; Sellhorn, Thorsten - In: Betriebswirtschaftliche Forschung und Praxis : BFuP (2006) 4, pp. 365-386
Persistent link: https://www.econbiz.de/10007298367