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Implications for GAAP from an analysis of positive research in accounting

Kothari, S.P.; Ramanna, Karthik; Skinner, Douglas J. - In: Journal of Accounting and Economics 50 (2010) 2-3, pp. 246-286

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/10008871613

Implications for GAAP from an Analysis of Positive Research in Accounting

Kothari, S.P.; Ramanna, Karthik; Skinner, Douglas J. - Harvard Business School, Harvard University - 2009

Persistent link: https://www.econbiz.de/10005049581

Implications for GAAP from an analysis of positive research in accounting

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

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

Discussion of “implications for GAAP from an analysis of positive research in accounting”

Lambert, Richard A. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 287-295

Persistent link: https://www.econbiz.de/10008810014

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 246-286

Persistent link: https://www.econbiz.de/10008810018

Discussion of "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting"

Skinner, Douglas J. - In: Journal of accounting & economics 45 (2008) 2/3, pp. 282-288

Persistent link: https://www.econbiz.de/10003747419

Implications for GAAP from an analysis of positive research in accounting

Kothari, S.P.; Ramanna, Karthik; Skinner, Douglas J. - In: Journal of accounting & economics 50 (2010) 2, pp. 246-287

Persistent link: https://www.econbiz.de/10008744439