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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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Voluntary disclosure of disaggregated balance sheet and cash flow information around restatements
Chen, Kai; Henderson, Darren; Wiedman, Christine I. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 45-70
Persistent link: https://www.econbiz.de/10013428830
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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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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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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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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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Recent trends in audit report and earnings announcement lags
Krishnan, Jayanthi; Yang, Joon S. - In: Accounting horizons : a quarterly publication of the … 23 (2009) 3, pp. 265-288
Persistent link: https://www.econbiz.de/10003897661
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Section 404 compliance and financial reporting quality
Nagy, Albert L. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 441-454
Persistent link: https://www.econbiz.de/10008698022
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Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement pr...
Moehrle, Stephen; Stober, Thomas; Jamal, Karim; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 149-158
Persistent link: https://www.econbiz.de/10003976649
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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