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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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The primacy of fair presentation : evidence from PCAOB standards, federal legislation, and the courts
DeFond, Mark L.; Lennox, Clive; Zhang, Jieying - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 91-100
Persistent link: https://www.econbiz.de/10011944074
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Consequences of Big Data and formalization on accounting and auditing standards
Krahel, John Peter; Titera, William R. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 409-422
Persistent link: https://www.econbiz.de/10011304148
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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Financial engineering and the arms race between accounting standard setters and preparers
Dye, Ronald A.; Glover, Jonathan C.; Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 265-295
Persistent link: https://www.econbiz.de/10011304163
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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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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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Are revisions to SFAS No. 5 needed?
Desir, Rosemond; Fanning, Kirsten; Pfeiffer, Ray J. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 525-544
Persistent link: https://www.econbiz.de/10008825625
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Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition i...
Colson, Robert H.; Bloomfield, Robert; Christensen, … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 689-702
Persistent link: https://www.econbiz.de/10008839872
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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