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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
Persistent link: https://www.econbiz.de/10009568315
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Do gender-diverse boards enhance the linguistic features of corporate financial reporting?
Ben Amar, Walid; García-Meca, Emma; Francoeur, Claude; … - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 57-81
Persistent link: https://www.econbiz.de/10014576967
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Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the US?
Chan, Ann Ling-ching; Hsu, Audrey Wen-hsin; Lee, Edward - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 491-510
Persistent link: https://www.econbiz.de/10010199076
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Lobbying and opposition to SFAS No. 123(R) : an examination of campaign contributions from CEOs and PACs
Gleason, Cristi A.; Glendening, Matthew - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 103-124
Persistent link: https://www.econbiz.de/10012121896
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Stakeholder engagement and effective standard setting
Convery, Amanda M.; Kaufman, Matt; Warfield, Terry D. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 2, pp. 47-69
Persistent link: https://www.econbiz.de/10013346622
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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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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