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Who uses financial statements? : a demographic analysis of financial statement downloads from EDGAR
Drake, Michael S.; Quinn, Phillip J.; Thornock, Jacob R. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 3, pp. 55-68
Persistent link: https://www.econbiz.de/10011745921
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An analysis of the underlying causes attributed to restatements
Plumlee, Marlene; Yohn, Teri Lombardi - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 41-64
Persistent link: https://www.econbiz.de/10003976452
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The formulation of financial statements : a proposal for change
Gamble, George O.; Tollerson, Cynthia D. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 4, pp. 51-65
Persistent link: https://www.econbiz.de/10014446157
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Rules and accounting : vagueness in conceptual frameworks
Penno, Mark C. - In: Accounting horizons : a quarterly publication of the … 22 (2008) 3, pp. 339-351
Persistent link: https://www.econbiz.de/10003763253
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The contribution of Philip W. Bell to accounting thought
Peasnell, Ken V.; Whittington, Geoffrey - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 509-518
Persistent link: https://www.econbiz.de/10008698014
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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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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