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Compliance with accounting standards by financial institutions : some evidence from Bangladesh
Islam, Majidul; Hossain, Ashrafee Tanvir - In: Research in accounting regulation 29 (2017) 2, pp. 145-151
Persistent link: https://www.econbiz.de/10011811196
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Understanding the evolution of SFAS 141 and 142 : an analysis of comment letters
Anantharaman, Divya - In: Research in accounting regulation 27 (2015) 2, pp. 99-110
Persistent link: https://www.econbiz.de/10011438653
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Presentation formats of other comprehensive income after accounting standards update 2011-05
Kim, Jung Hoon - In: Research in accounting regulation 28 (2016) 2, pp. 118-122
Persistent link: https://www.econbiz.de/10011624543
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Enhanced disclosure of other comprehensive income and increased usefulness of net income : the implications of Accounting Standards Update 2011-05
Shi, Linna; Wang, Ping; Zhou, Nan - In: Research in accounting regulation 29 (2017) 2, pp. 139-144
Persistent link: https://www.econbiz.de/10011811193
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The Financial Accounting Standards Board : profiles of seven leaders
Flesher, D. L.; Flesher, T. K.; Previts, G. J. - In: Research in accounting regulation 30 (2018) 1, pp. 38-48
Persistent link: https://www.econbiz.de/10011916355
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Value relevance of customer-related intangible assets
Bauman, Mark P.; Shaw, Ken W. - In: Research in accounting regulation 30 (2018) 2, pp. 95-102
Persistent link: https://www.econbiz.de/10011947572
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Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
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Assessing the effectiveness of financial reporting harmonization for emerging market banks : the case of Banco Serfin
Hazera, Alejandro; Marín Hernández, Salvador; … - In: Research in accounting regulation 23 (2011) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10009501342
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An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
McEnroe, John E.; Sullivan, Mark - In: Research in accounting regulation 25 (2013) 2, pp. 196-207
Persistent link: https://www.econbiz.de/10010232429
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Accounting standard's effectiveness on equity overstatement : conservatism when it matters
Oler, Mitchell - In: Research in accounting regulation 26 (2014) 1, pp. 75-89
Persistent link: https://www.econbiz.de/10010388502