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The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
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The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru; Sidhu, Baljit K. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 3, pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
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The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.; Cordery, Carolyn; Van Zijl, Tony - In: Abacus : a journal of accounting, finance and business … 51 (2015) 1, pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
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Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting
Wüstemann, Jens; Wüstemann, Sonja - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10003963246
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An investigation of the relationship between use of international accounting standards and source of company finance in Germany
Tarca, Ann; Morris, Richard D.; Moy, Melissa - In: Abacus : a journal of accounting, finance and business … 49 (2013) 1, pp. 74-98
Persistent link: https://www.econbiz.de/10009730858
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Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.; Bromwich, Michael; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 42 (2006) 2, pp. 165-188
Persistent link: https://www.econbiz.de/10003537427
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International financial reporting standards and experts' perceptions of disclosure quality: discussion
Gallery, Natalie - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 499-502
Persistent link: https://www.econbiz.de/10003537508
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Achieving high quality, comparable financial reporting : a review of independent enforcement bodies in Australia and the United Kingdom
Brown, Philip; Tarca, Ann - In: Abacus : a journal of accounting, finance and business … 43 (2007) 4, pp. 438-473
Persistent link: https://www.econbiz.de/10003611026
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Politics of financial reporting and the consequences for the public sector
Ryan, Christine; Guthrie, James; Day, Ron - In: Abacus : a journal of accounting, finance and business … 43 (2007) 4, pp. 474-487
Persistent link: https://www.econbiz.de/10003611044
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Does the prohibition of long-lived asset impairment reversals affect corporate innovation? : evidence from a quasi-experiment in China
Liu, Huilong; Liu, Jianqiu; Wang, Hong; Yang, Dan - In: Abacus : a journal of accounting, finance and business … 59 (2023) 1, pp. 134-162
Persistent link: https://www.econbiz.de/10014307281