Moving toward a principle-based approach to U.S. accounting standard setting : a demand for procedural justice and accounting reform
Wendy J. Bailey, Kimberly M. Sawers
| Year of publication: |
November 2018
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| Authors: | Bailey, Wendy J. ; Sawers, Kimberly M. |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 43.2018, p. 1-13
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| Subject: | Principle-based standards | Rule-based standards | Procedural justice | USA | United States | IFRS | Gerechtigkeit | Justice | Standardisierung | Standardization | Bilanzrecht | Accounting law |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2018.07.006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011976261