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The Predictive Power of Comprehensive Income and its Individual Components Under IFRS
Pronobis, Paul - 2012
This study examines the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint project “Financial Statement Presentation”. We...
Persistent link: https://www.econbiz.de/10013116252
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The predictive power of comprehensive income and its individual components under IFRS
Zülch, Henning; Pronobis, Paul - 2010
Persistent link: https://www.econbiz.de/10008759374
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The predictive power of comprehensive income and its individual components under IFRS
Pronobis, Paul; Zülch, Henning - In: Problems and perspectives in management : PPM ; … 9 (2011) 4, pp. 72-88
Persistent link: https://www.econbiz.de/10009531775
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Bevorstehender Paradigmenwechsel in der Darstellung eines IFRS-Abschlusses : die angedachten Änderungen im Rahmen des Konvergenzprojekts Financial Statement Presentation (Phase B)...
Zülch, Henning; Pronobis, Paul - In: KoR : internationale und kapitalmarktorientierte … 9 (2009) 10, pp. 555-565
Persistent link: https://www.econbiz.de/10003886428
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Die Bilanzierung von Investment Properties nach IAS 40
Zülch, Henning - 2003
Persistent link: https://www.econbiz.de/10001753794
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The Association between Corporate Social Responsibility (CSR) and Earnings Quality – Evidence from European Blue Chips
Salewski, Marcus - 2014
Based on the notion that the results of prior research are mixed, this study reinvestigates the association between corporate social responsibility and earnings quality. More precisely, we examine the association between corporate social responsibility and the degree of earnings management, the...
Persistent link: https://www.econbiz.de/10013065525
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Die indikative Kaufpreisallokation nach IFRS 3 : Funktionen, Methoden und Bedeutung der Pre-Deal-PPA
Wünsch, Martin - 2010 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003965255
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Der Impairment-Test gemäß IAS 36: Problembereiche und Implikationen der Wirtschaftskrise
Zülch, Henning; Siggelkow, Lena - In: IRZ : Zeitschrift für internationale Rechnungslegung 5 (2010) 1, pp. 29-35
Persistent link: https://www.econbiz.de/10003918165
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Internationalisierung der Rechnungslegung aus Sicht von Kreditinstituten : theoretische und empirische Befunde zur Zweckadäquatheit des IFRS for SMEs
Zülch, Henning; Güth, Simon - In: KoR : internationale und kapitalmarktorientierte … 10 (2010) 10, pp. 501-509
Persistent link: https://www.econbiz.de/10008659878