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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S. P.; … - In: Journal of Accounting and Economics 33 (2002) 2, pp. 143-143

Persistent link: https://www.econbiz.de/10005492293

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S. P.; … - In: Journal of Accounting and Economics 30 (2000) 3, pp. 243-243

Persistent link: https://www.econbiz.de/10005492382

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S. P.; … - In: Journal of Accounting and Economics 31 (2001) 1-3, pp. 1-1

Persistent link: https://www.econbiz.de/10005492564

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S. P.; … - In: Journal of Accounting and Economics 30 (2000) 2, pp. 123-123

Persistent link: https://www.econbiz.de/10005492612

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S. P.; … - In: Journal of Accounting and Economics 33 (2002) 3, pp. 277-277

Persistent link: https://www.econbiz.de/10005492623

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S. P.; … - In: Journal of Accounting and Economics 32 (2001) 1-3, pp. 1-1

Persistent link: https://www.econbiz.de/10005492783

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Kothari, S. P.; Watts, Ross L.; Zimmerman, Jerold L.; … - In: Journal of Accounting and Economics 29 (2000) 2, pp. i-i

Persistent link: https://www.econbiz.de/10005492812

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S. P.; … - In: Journal of Accounting and Economics 33 (2002) 1, pp. 1-1

Persistent link: https://www.econbiz.de/10005492887

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Kothari, S. P.; Watts, Ross L.; Zimmerman, Jerold L.; … - In: Journal of Accounting and Economics 29 (2000) 3, pp. i-i

Persistent link: https://www.econbiz.de/10005492940

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...

Persistent link: https://www.econbiz.de/10003940201