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Bleak weather for Sun-Shine AG : a case study of impairment of assets

Detzen, Dominic; Stork Wersborg, Tobias; Zülch, Henning - In: Issues in accounting education 30 (2015) 2, pp. 113-126

Persistent link: https://www.econbiz.de/10011296921

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

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

Jahrbuch kapitalmarktorientierte Rechnungslegung : Leasing - Erlöserfassung - Finanzinstrumente - nichtfinanzielle Berichtspflichten

Zülch, Henning (ed.); Wirth, Johannes (ed.) - 2018

Persistent link: https://www.econbiz.de/10012003977

Discretion in the accounting for defined benefit obligations : an empirical analysis of German IFRS statements

Salewski, Marcus; Zülch, Henning - In: Journal of pension economics and finance 14 (2015) 3, pp. 266-292

Persistent link: https://www.econbiz.de/10011338262

Enforcement-Guide : Wegweiser für das Prüfungsverfahren in Deutschland und Österreich

Zülch, Henning; Beyhs, Oliver; Hoffmann, Sebastian; … - 2014 - 2., neu bearb. und wesentlich erw. Aufl.

Persistent link: https://www.econbiz.de/10010404726

Does Enforcement Change Earnings Management Behavior? Evidence from the EU after Mandatory IFRS Adoption

Ebner, Germar - 2015

We examine the expected preventive function of enforcement of financial reporting which has been subject to reforms in several EU member states in the years following mandatory IFRS adoption. Specifically, we are interested in the question whether accounting quality – proxied by several...

Persistent link: https://www.econbiz.de/10013011056

Finanzmarktkommunikation im Kontext der IFRS‐Rechnungslegung

Zülch, Henning; Gebhardt, Maria; Ottenstein, Philipp - In: Festschrift zum 65. Geburtstag von Dr. Norbert …, (pp. 295-305). 2020

Persistent link: https://www.econbiz.de/10012387677

Short-Term and Long-Term Effects of IFRS Adoption on Disclosure Quality and Earnings Management

Salewski, Marcus - 2014

This study investigates the effect of IFRS adoption on the transparency of financial reporting in Germany. Using a sample of listed companies ranging from 1995 to 2012, we separately analyze the effect of IFRS adoption on disclosure quality and the degree of earnings management. We use...

Persistent link: https://www.econbiz.de/10013058496

Revenue Recognition, Accounting Enforcement and Error Correction : An Instructional Case Study

Zülch, Henning - 2011

As a consequence of accounting scandals, Germany – like many other countries – set up a supervisory body to control the compliance of listed companies with accounting regulations. The Financial Reporting Enforcement Panel (FREP) assumed their duty in July 2005 and has forced a number of...

Persistent link: https://www.econbiz.de/10013133145