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How does the FASB make decisions? : a descriptive study of agenda-setting and the role of individual board members
Jiang, John Xuefeng; Wang, Isabel Yanyan; Wangerin, … - In: Accounting, organizations and society : an … 71 (2018), pp. 30-46
Persistent link: https://www.econbiz.de/10011955511
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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The lack of impact of fair value accounting : a commentary on ""fair value" accounting as the normative Fisherian phase of accounting"
Baker, Charles Richard - In: Accounting history review 28 (2018) 3, pp. 191-198
Persistent link: https://www.econbiz.de/10011988210
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The effects of SFAS 157 disclosures on investment decisions
Iselin, Michael; Nicoletti, Allison - In: Journal of accounting & economics 63 (2017) 2/3, pp. 404-427
Persistent link: https://www.econbiz.de/10011730327
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Revaluation as a model of subsequent measurement of property, plant, and equipment : case of Croatia
Hladika, Mirjana; Gulin, Danimir; Bernat, Ivana - In: Croatian economic survey 23 (2021) 1, pp. 63-95
Persistent link: https://www.econbiz.de/10012626437
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://www.econbiz.de/10013262650
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The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Cussatt, Marc; Pollard, Troy J.; Stone, Mary S. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 4, pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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Rethinking China : discourse, convergence and fair value accounting
Zhang, Eagle; Andrew, Jane - In: Critical perspectives on accounting : an international … 36 (2016), pp. 1-21
Persistent link: https://www.econbiz.de/10011487960