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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

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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

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IFRS and the accounting consensus

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

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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

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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

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A two-step representation of accounting measurement

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

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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

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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

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Artificial Intelligence and COVID Effect on Accounting

Alareeni, Bahaaeddin (ed.); Hamdan, Allam Mohammed Mousa (ed.) - 2022

1. Under the COVID Pandemic: Is it the springtime for Forensic Accounting Field to Blossom? -- 2. Co-movement among COVID-19 pandemic, crude oil, stock market of US and bitcoin: Empirical evidence from WCA -- 3. COVID-19 surprises in China and in the USA: which is useful in explaining the...

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