Skip to main content
Log in

Bilanz oder Anhang? Worauf Investoren achten

  • Accounting & Reporting
  • Aus der Wissenschaft
  • Published:
Controlling & Management Review Aims and scope

This is a preview of subscription content, log in via an institution to check access.

Access this article

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Abb. 1

Literatur

  • Ball, R./ Jayamaran, S./ Shivakumar, L. (2012): Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis, in: Journal of Accounting and Economics, 53 (1), S. 136–166.

    Article  Google Scholar 

  • Clorr-Proell, S. M./ Maines, L. A. (2014): The Impact of Recognition Versus Disclosure on Financial Information: A Preparer’s Perspective, in: Journal of Accounting Research, 52 (3), S. 671–701.

    Article  Google Scholar 

  • Goncharov, I./ Riedl, E. J./ Sellhorn, T. (2014): Fair Value and Audit Fees, in: Review of Accounting Studies, 19 (1), S. 210–241.

    Article  Google Scholar 

  • Menacher, J./ Sellhorn, T. (2015): Welche Neuerungen bringt die „Disclosure Initiative“ des IASB — Aktuelle Entwicklungen und Status Quo, in: Die Wirtschaftsprüfung, 68 (24), S. 1289–1298.

    Google Scholar 

  • Michels, J. (2017): Disclosure Versus Recognition: Inferences from Subsequent Events, in: Journal of Accounting Research 55 (1), S. 3–34.

    Article  Google Scholar 

  • Muller, K. A. III./ Riedl, E. J./ Sellhorn, T. (2011): Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry, in: Management Science, 57 (6), S. 1138–1153.

    Article  Google Scholar 

Angaben zu den Originalpublikationen

  • Müller, M. A./ Riedl, E. J./ Sellhorn, T. (2015): Recognition versus Disclosure of Fair Values, in: The Accounting Review, 90 (6), S. 2411–2447.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Maximilian A. Müller.

Rights and permissions

Reprints and permissions

About this article

Check for updates. Verify currency and authenticity via CrossMark

Cite this article

Müller, M.A., Sellhorn, T. Bilanz oder Anhang? Worauf Investoren achten. Control Manag Rev 61, 50–55 (2017). https://doi.org/10.1007/s12176-017-0033-3

Download citation

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s12176-017-0033-3

Navigation