Research output per year
Research output per year
Personal profile
Expertise
- Emission Rights
- Intangibles
- Research and Development
- Information Economics
- Financial Reporting
Publications
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Accounting and Management Control III
Höllerschmid, C., Maresch, D., Riegler, C. & Zihr, G., 1 Dec 2012Publication: Teaching material › Lecture notes/Article in lecture notes/Teaching resources
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Einzelabschluss nach IFRS - Foliensammlung und Fallbeispiele inkl. Lösungen
Höllerschmid, C. & Schiebel, A., 1 May 2010Publication: Teaching material › Lecture notes/Article in lecture notes/Teaching resources
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Signalwirkungen und Bilanzpolitik mithilfe selbst erstellten technologiebezogenen immateriellen Vermögens
Höllerschmid, C., 1 Sept 2010, Frankfurt am Main: Peter Lang Internationaler Verlag der Wissenschaften.Publication: Book/Editorship/Report › Book (monograph)
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Der abschreibungsbedingte Steuervorteil als Wertkomponente immaterieller Vermögenswerte
Höllerschmid, C. & Janschek, O., 2009, Jahrbuch für Controlling und Rechnungswesen 2009. Seicht, Gerhard (ed.). Wien: LexisNexis, p. 149 - 176Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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Außen- oder Innenfinanzierung; das ist hier die Frage - Zur Abzinsung von Verbindlichkeitsrückstellungen
Schiebel, A. & Höllerschmid, C., 1 May 2008, In: CFO aktuell - Zeitschrift für Finance & Controlling. 4, p. 146 - 148Publication: Scientific journal › Journal article
Activities
- 6 Science to science
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Economic Income-Based Accounting Concepts and IFRS Accounting Rules
Höllerschmid, C. (Contributor) & Janschek, O. (Contributor)
23 Apr 2008 → 25 Apr 2008Activity: Talk or presentation › Science to science
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Asset vs. Cost Mentality in Corporate R&D Reporting: Voluntary Disclosure on Project Intangibles from R&D as a Means of Disproving Accrual Earnings Management
Höllerschmid, C. (Speaker)
1 Dec 2007Activity: Talk or presentation › Science to science
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First-time Accounting for Carbon Dioxide Emission Rights in the Austrian Industry
Höllerschmid, C. (Contributor) & Cis, H. (Contributor)
25 Apr 2007 → 27 Apr 2007Activity: Talk or presentation › Science to science
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Voluntary Disclosure on Project Intangibles from R&D in Business Reporting: A Principles-based Approach for R&D-intensive Companies
Riegler, C. (Contributor) & Höllerschmid, C. (Contributor)
22 Mar 2006 → 24 Mar 2006Activity: Talk or presentation › Science to science
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Voluntary Disclosure on Project Intangibles from R&D in Business Reporting: A Principles-based Approach for R&D intensive Companies
Riegler, C. (Contributor) & Höllerschmid, C. (Contributor)
2005Activity: Talk or presentation › Science to science
Projects
- 1 Finished
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Business Reporting for RTOs
Riegler, C. (PI - Project head) & Höllerschmid, C. (Researcher)
9/02/04 → 9/11/04
Project: Research funding