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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 IASB and ASBJ conceptual frameworks : same objective, different financial performance concepts
Mourik, Carien van; Katsuo, Yuko - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 199-216
Persistent link: https://www.econbiz.de/10010515228
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Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies
Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192
Persistent link: https://www.econbiz.de/10010425025
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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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Critical accounting estimate disclosures and the predictive value of earnings
Glendening, Matthew - In: Accounting horizons : a quarterly publication of the … 31 (2017) 4, pp. 1-12
Persistent link: https://www.econbiz.de/10011790935
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A framework for financial reporting standards : issues and a suggested model ; American Accounting Association's Financial Accounting Standards Committee (AAA FASC)
Ohlson, James A.; Penman, Stephen; Bloomfield, Robert; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 471-485
Persistent link: https://www.econbiz.de/10008698019
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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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How would the mandatory adoption of IFRS affect the earnings quality of US firms? : evidence from cross-listed firms in the US
Sun, Jerry; Cahan, Steven F.; Emanuel, David - In: Accounting horizons : a quarterly publication of the … 25 (2011) 4, pp. 837-860
Persistent link: https://www.econbiz.de/10009487869
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Financial market regulation and opportunities for accounting research
Kohlbeck, Mark J.; Krische, Susan D.; Mangold, Nancy R.; … - In: Accounting horizons : a quarterly publication of the … 26 (2012) 3, pp. 563-581
Persistent link: https://www.econbiz.de/10009661403
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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