Narrow search
Showing 1 - 10 of 85
Cover Image
Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting
Brouwer, Arjan; Hoogendoorn, Martin N.; Naarding, Ewout - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 547-571
Persistent link: https://www.econbiz.de/10011412707
Cover Image
Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism
Barker, Richard; McGeachin, Anne - In: Accounting and business research : a research quarterly … 43 (2013) 6, pp. 579-604
Persistent link: https://www.econbiz.de/10010230166
Cover Image
On the conceptual foundations of financial reporting
Dichev, Ilia D. - In: Accounting and business research : a research quarterly … 47 (2017) 6, pp. 617-632
Persistent link: https://www.econbiz.de/10011799741
Cover Image
Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi, Francesco; André, Paul; Dionysiou, Dionysia; … - In: Accounting and business research : a research quarterly … 47 (2017) 3, pp. 268-312
Persistent link: https://www.econbiz.de/10011694932
Cover Image
Special issue: International Accounting Policy Forum
Weetman, Pauline (contributor) - 2011
Persistent link: https://www.econbiz.de/10009260915
Cover Image
The impact of depreciation-type adjustments on the distribution of accounting earnings
Hillier, John R.; Willett, Roger J. - In: Accounting and business research : a research quarterly … 36 (2006) 4, pp. 309-335
Persistent link: https://www.econbiz.de/10003430323
Cover Image
Special issue: conceptual framework for financial reporting
Barth, Mary E. (ed.); Nobes, Christopher (ed.);  … - International Accounting Standards Board / Research … - 2015
Persistent link: https://www.econbiz.de/10011415248
Cover Image
Special issue: accounting narratives
2015
Persistent link: https://www.econbiz.de/10011415260
Cover Image
Does graph disclosure bias reduce the cost of equity capital?
Muiño, Flora; Trombetta, Marco - In: Accounting and business research : a research quarterly … 39 (2009) 2, pp. 83-102
Persistent link: https://www.econbiz.de/10003858607
Cover Image
Accounting for capital : the evolution of an idea
Nobes, Christopher - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 413-441
Persistent link: https://www.econbiz.de/10011412405