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Global accounting convergence and the potential adoption of IFRS by the US (part I) : conceptual underpinnings and economic analysis

Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 355-394

Persistent link: https://www.econbiz.de/10008698028

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

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

IFRS and the accounting consensus

Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 101-111

Persistent link: https://www.econbiz.de/10009523103

Decision-useful asset measurement from a business valuation perspective

Botosan, Christine A.; Huffman, Adrienna A. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 757-776

Persistent link: https://www.econbiz.de/10011428906

Challenges and opportunities in cross-country accounting research

Gordon, Elizabeth A.; Greiner, Adam; Kohlbeck, Mark J.; … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 1, pp. 141-154

Persistent link: https://www.econbiz.de/10009734346

A two-step representation of accounting measurement

Gao, Pingyang - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 861-866

Persistent link: https://www.econbiz.de/10010244051

Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements

Baber, William R.; Liang, Lihong; Zhu, Zinan - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 219-237

Persistent link: https://www.econbiz.de/10009568315

Frank Lewis Clarke (1933–2020) : an international journey in quest of a more serviceable accounting

Dean, Graeme W.; Persson, Martin E.; Sargiacomo, Massimo - In: Accounting horizons : a quarterly publication of the … 35 (2021) 1, pp. 205-219

Persistent link: https://www.econbiz.de/10012516942

Research in Accounting for Income Taxes

Graham, John - 2010

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer on AFIT. The second half reviews existing studies in detail and offers suggestions for future research. We emphasize the research questions that have been addressed (most of...

Persistent link: https://www.econbiz.de/10012462987