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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

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

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

Ebner, Germar - 2015

whether accounting quality – proxied by several earnings management metrics – improved in countries with substantive changes … effectiveness of accounting enforcement in the EU …

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

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

IR communication on social media : why investor relations need to change their mode of communication

Muellner, Jan; Barrantes, Eloy; Zülch, Henning; … - In: KoR : internationale und kapitalmarktorientierte … 22 (2022) 7/8, pp. 325-327

Persistent link: https://www.econbiz.de/10013283984

The use and determinants of online financial reports in Europe : an empirical investigation of listed firms

Pieper, Hendrik; Ottenstein, Philipp; Zülch, Henning - In: International journal of accounting, auditing and … 19 (2023) 3, pp. 297-327

Persistent link: https://www.econbiz.de/10014335308

Determinanten der prospektiven Berichterstattung : eine Transparenzanalyse der DAX-Geschäftsberichte

Zülch, Henning; Seefloth, Marcel; Ottenstein, Philipp - In: WPg : Kompetenz schafft Vertrauen 75 (2022) 3, pp. 142-151

Persistent link: https://www.econbiz.de/10012807437

Determinants of the write-off decision under IFRS : evidence from Germany

Siggelkow, Lena; Zülch, Henning - In: International business and economics research journal 12 (2013) 7, pp. 737-754

Persistent link: https://www.econbiz.de/10009785595

Error announcements, auditor turnover, and earnings management : evidence from Germany

Ebner, Germar; Hottmann, Johannes; Zülch, Henning - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 122-151

Persistent link: https://www.econbiz.de/10011794030

Impairment of goodwill and deferred taxes under IFRS

Detzen, Dominic; Stork Wersborg, Tobias; Zülch, Henning - In: Australian accounting review 26 (2016) 3, pp. 301-311

Persistent link: https://www.econbiz.de/10011625839