Showing 1 - 10 of 86
reporting suggests that balancing them with community’s social norms may be a better option. “True and fair” override of written … standards could serve as the moral compass of financial reporting …
Persistent link: https://www.econbiz.de/10014202834
reporting suggests that balancing them with community's social norms may be a better option. “True and fair” override of written … standards could serve as the moral compass of financial reporting …
Persistent link: https://www.econbiz.de/10014178627
domain of financial reporting. In the second half of the twentieth century, financial reporting has been characterized by a …
Persistent link: https://www.econbiz.de/10012754582
Government regulation of financial reporting by publicly listed firms, coupled with a punitive regime for violation of … implications of these results for the consequences of a competitive regime for regulation of financial reporting …
Persistent link: https://www.econbiz.de/10012710359
Conventions as well as standards influence the practice of financial reporting. Reporting standards arise as legislated … socioeconomic rewards and sanctions. Financial reporting in the second half of the twentieth century has been characterized by a … conventions in the domain of financial reporting …
Persistent link: https://www.econbiz.de/10012712105
What is the meaning of better corporate financial reporting? How can financial reporting be improved? There are many … claims of shortcomings of financial reporting. Conflicts among these claims point to the political elements of the problem … approaches, instead of relying on any one alone, may help us improve financial reporting. This paper examines the meaning and …
Persistent link: https://www.econbiz.de/10012955809
What is the meaning of better corporate financial reporting? How can financial reporting be improved? There are many … claims of shortcomings of financial reporting. Conflicts among these claims point to the political elements of the problem … approaches, instead of relying on any one alone, may help us improve financial reporting. This paper examines the meaning and …
Persistent link: https://www.econbiz.de/10012969742
Government regulation of financial reporting by publicly listed firms, coupled with a punitive regime for violation of … for the consequences of a competitive regime for regulation of financial reporting …
Persistent link: https://www.econbiz.de/10012752736
Everybody wants better accounting, but what is better is unclear. MC Escher’s drawing (Figure 1) makes it difficult to know which way is up. If you visually follow the people moving clockwise, they are going round and round climbing the stairs, always going up, yet staying in the same place....
Persistent link: https://www.econbiz.de/10013249619
Persistent link: https://www.econbiz.de/10003955162