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The role of accounting in the twenty-first century firm

Zimmerman, Jerold L. - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 485-509

Persistent link: https://www.econbiz.de/10011412659

Value relevance of customer-related intangible assets

Bauman, Mark P.; Shaw, Ken W. - In: Research in accounting regulation 30 (2018) 2, pp. 95-102

Persistent link: https://www.econbiz.de/10011947572

Disclosure versus recognition : the value relevance of pensions

Larcher, Luca - In: Journal of pension economics and finance : JPEF 22 (2023) 1, pp. 132-159

Persistent link: https://www.econbiz.de/10013469677

Research, Standard Setting, and Global Financial Reporting

Barth, Mary E. - In: Foundations and Trends(R) in Accounting 1 (2007) 2, pp. 71-165

The objective of this paper is to aid researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. The mission of the International Accounting Standards Board (IASB) is to develop a single set of...

Persistent link: https://www.econbiz.de/10010693691

Accounting for leases – the problem of rent reviews in capitalising lease liabilities

Crosby, Neil - In: Journal of Property Investment & Finance 21 (2003) 2, pp. 79-108

raised by the position paper but it is the implications of these two proposals for valuation methodology that is the subject … valuation models should be adopted which accurately appraise the assets and liabilities distributed by the lease and also … identify the residual property value. Conventional market valuation approaches do not work in this context. …

Persistent link: https://www.econbiz.de/10014898040

The relation between accounting information in debt covenants and operating leases

Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996

Persistent link: https://www.econbiz.de/10011428934

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

A real effects perspective to accounting measurement and disclosure : implications and insights for future research

Kanodia, Chandra S.; Sapra, Haresh - In: Journal of accounting research 54 (2016) 2, pp. 623-676

Persistent link: https://www.econbiz.de/10011500062

Real effects of financial reporting on innovation : evidence from tax law and accounting standards

Williams, Braden; Williams, Brian M. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 397-425

Persistent link: https://www.econbiz.de/10012703043

Assets measurement principles according to Croatian and Polish accounting standards

Mamić Sačer, Ivana; Zyznarska-Dworczak, Beata - In: Croatian economic survey 22 (2020) 1, pp. 41-64

Persistent link: https://www.econbiz.de/10012626235

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