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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
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The American Accounting Association's Financial Reporting Policy Committee's response to the Preliminary Views on Financial Statement Presentation : the Financial Reporting Policy...
Bradshaw, Mark; Callahan, Carolyn M.; Ciesielski, Jack; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 2, pp. 279-296
Persistent link: https://www.econbiz.de/10003998097
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Assessing the financial reporting consequences of conversion to IFRS : the case of equity-based compensation
MacAnally, Mary Lea; McGuire, Sean T.; Weaver, Connie D. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 589-621
Persistent link: https://www.econbiz.de/10008839882
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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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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
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Accounting restatements and the timeliness of disclosures
Badertscher, Brad A.; Burks, Jeffrey J. - In: Accounting horizons : a quarterly publication of the … 25 (2011) 4, pp. 609-629
Persistent link: https://www.econbiz.de/10009487885
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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
Persistent link: https://www.econbiz.de/10011428906
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Accounting errors in nonprofit organizations
Burks, Jeffrey J. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 341-361
Persistent link: https://www.econbiz.de/10011304157
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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
Persistent link: https://www.econbiz.de/10009734346