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Intermediate accounting

Kieso, Donald E.; Weygandt, Jerry J. - 1983 - 4. ed

Persistent link: https://www.econbiz.de/10000054561

Firm size and the information content of prices with respect to earnings

Collins, Daniel W. - In: Journal of accounting & economics 9 (1987) 2, pp. 111-138

Persistent link: https://www.econbiz.de/10001053098

Intermediate accounting

Kieso, Donald E.; Weygandt, Jerry J.; Warfield, Terry D. - 2013 - 15th edition, 2014 FASB update

Persistent link: https://www.econbiz.de/10011378669

Future directions for Chinese accounting research

Chen, Qi; Schipper, Katherine - In: China journal of accounting research : CJAR 1 (2008), pp. 1-10

Capital-markets based accounting research in China has a relatively short history; the two principal stock exchanges in … Shanghai and Shenzhen have operated for less than 20 years. Recent accounting research has tended to adopt techniques, research … several aspects of the current empirical-archival focus of accounting research in China and offers some suggestions for …

Persistent link: https://www.econbiz.de/10011823394

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...