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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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How standardized is accounting?
Madsen, Paul E. - In: The accounting review : a publication of the American … 86 (2011) 5, pp. 1679-1708
Persistent link: https://www.econbiz.de/10009377313
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The evolution of the IASC into the IASB, and the challenges it faces
Zeff, Stephen A. - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 807-837
Persistent link: https://www.econbiz.de/10009565282
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Rules-based accounting standards and litigation
Donelson, Dain C.; McInnis, John M.; Mergenthaler, … - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1247-1279
Persistent link: https://www.econbiz.de/10009581400
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Do the FASB's standards add shareholder value?
Khan, Urooj; Li, Bin; Rajgopal, Shivaram; … - In: The accounting review : a publication of the American … 93 (2018) 2, pp. 209-247
Persistent link: https://www.econbiz.de/10011858929
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Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
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Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden; Williams, Brian M. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 397-425
Persistent link: https://www.econbiz.de/10012703043
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Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos; Huang, Zeqiong; Hwang, Hyun - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
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Harmonized accounting standards and investment beauty contests
Jiang, Xu; Tang, Chao; Zhang, Gaoqing - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
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Consequences of GAAP disclosure regulation : evidence from municipal debt issues
Baber, William R.; Gore, Angela K. - In: The accounting review : a publication of the American … 83 (2008) 3, pp. 565-591
Persistent link: https://www.econbiz.de/10003730115