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Rules and accounting : vagueness in conceptual frameworks
Penno, Mark C. - In: Accounting horizons : a quarterly publication of the … 22 (2008) 3, pp. 339-351
Persistent link: https://www.econbiz.de/10003763253
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Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
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Accounting for revenues : a framework for standard setting
Ohlson, James A.; Penman, Stephen H.; Biondi, Yuri; … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
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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
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Nature and duration of the accounting differences between Italian and US GAAP : a case study on conservatism
Mura, Alessandro; Roberto, Gianluigi - In: Journal of applied accounting research 15 (2014) 1, pp. 2-21
Persistent link: https://www.econbiz.de/10010384808
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The meaning of cash in the context of alternative accounting standards : IFRS convergence and classification decisions
Mortensen, Tony; Fisher, Richard - In: Accounting research journal 24 (2011) 1, pp. 23-49
Persistent link: https://www.econbiz.de/10009299497
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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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Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
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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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Accountants' perceptions on the adoption of international financial reporting standards in Yemen
Al-Absy, Mujeeb Saif Mohsen; Ku Nor Izah Ku Ismail; … - In: International journal of economics and financial issues … 6 (2016) 4, pp. 1911-1917
Persistent link: https://www.econbiz.de/10011775443