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Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"

Skinner, Douglas J. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 203-208

Persistent link: https://www.econbiz.de/10009406381

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. - 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

The politics of accounting standard-setting : a review of empirical research

Gipper, Brandon; Lombardi, Brett J.; Skinner, Douglas J. - In: Australian journal of management 38 (2013) 3, pp. 523-551

Persistent link: https://www.econbiz.de/10010233217

Discussion of 'Accounting Standards and Debt Covenants : Has the 'Balance Sheet Approach' Led to a Decline in the Use of Balance Sheet Covenants?'

Skinner, Douglas J. - 2011

Demerjian (2011) argues that a shift by U.S. standard setters towards the balance sheet approach reduces the usefulness of balance sheet numbers for contracting. Consistent with this argument, he provides evidence of a decline in the use of balance sheet-based covenants in debt contracts, a...

Persistent link: https://www.econbiz.de/10013118570