Similar Search Results

The pros and cons of regulating corporate reporting : a critical review of the arguments

Bushman, Robert M.; Landsman, Wayne R. - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 259-273

Persistent link: https://www.econbiz.de/10003992974

Discussion of "The pros and cons of regulating corporate reporting: a critical review of the arguments"

Lindsell, David - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 275-277

Persistent link: https://www.econbiz.de/10003992978

Are IFRS-based and US GAAP-based accounting amounts comparable?

Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H.; … - In: Journal of accounting & economics 54 (2012) 1, pp. 68-93

Persistent link: https://www.econbiz.de/10009569322

The Pros and Cons of Regulating Corporate Reporting : A Critical Review of the Arguments

Bushman, Robert M.; Landsman, Wayne R. - 2017

regulatory demands. Recent actions by the European Commission relating to IFRS 9 and proposed legislation in the U.S. Congress to …

Persistent link: https://www.econbiz.de/10014196880

Capital Structure Effects Associated with the New Lease Accounting Standard

Ferreira, Petrus (Petri); Landsman, Wayne R.; Rountree, … - 2022

This study finds that the requirement of ASC 842 for firms to capitalize operating leases in financial statements beginning in 2019 resulted in firms affected by the standard reducing existing debt amounts on average between 7% and 10% relative to unaffected firms. We also find that firms with...

Persistent link: https://www.econbiz.de/10013404182