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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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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 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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Transparency unveiled : financial crisis prevention through accounting reform
Mosso, David - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 95-107
Persistent link: https://www.econbiz.de/10003976472
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A perspective on the Canadian Accounting Standards Board exposure draft on generally accepted accounting principles for private enterprises
Jamal, Karim; Bloomfield, Robert; Christensen, Theodore E. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 129-137
Persistent link: https://www.econbiz.de/10003976630
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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