Do the FASB's standards add shareholder value?
Urooj Khan, Bin Li, Shivaram Rajgopal, Mohan Venkatachalam
| Year of publication: |
March 2018
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| Authors: | Khan, Urooj ; Li, Bin ; Rajgopal, Shivaram ; Venkatachalam, Mohan |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 2, p. 209-247
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| Subject: | FASB | standard setting | cost-benefit trade-off | shareholder value | estimation risk | rules- versus principles-based standards | GAAP | Shareholder Value | Shareholder value | Bilanzierungsgrundsätze | Accounting standards | Standardisierung | Standardization | IFRS | Kosten-Nutzen-Analyse | Cost-benefit analysis | Bilanzrecht | Accounting law | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51840 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011858929