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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

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

Positive accounting theory

Watts, Ross L.; Zimmerman, Jerold L. - 1986

Persistent link: https://www.econbiz.de/10000819335

Conference issue on contemporary financial reporting issues

Ball, Ray (contributor); Zimmerman, Jerold L. (contributor); … - In: Journal of accounting & economics 22 (1996) 1, pp. 3-405

Persistent link: https://www.econbiz.de/10001216690

Conservatism in accounting part I: explanations and implications

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825632

Conservatism in accounting part II: evidence and research opportunities

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825634

Accounting research in the Japanese setting

Skinner, Douglas J. - In: The Japanese accounting review : TJAR 1 (2011), pp. 135-140

Persistent link: https://www.econbiz.de/10011298274

Accounting for decision making and control

Zimmerman, Jerold L. - 2010 - 7. ed.

Persistent link: https://www.econbiz.de/10008697666

Accounting for decision making and control

Zimmerman, Jerold L. - 2009 - 6. ed., internat. student ed.

Persistent link: https://www.econbiz.de/10003677023

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