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The evolution of global standards of accounting

Gebhardt, Günther - 1999

for more than 25 years, accounting regulation is still the domain of national legislators or delegated standard setters …

Persistent link: https://www.econbiz.de/10009767699

Accounting regulation for charities : international responses to IFRS adoption

Irvine, Helen; Ryan, Christine - In: Pacific accounting review 25 (2013) 2, pp. 124-144

Persistent link: https://www.econbiz.de/10010127459

Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS

Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994

Persistent link: https://www.econbiz.de/10011375863

The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

Policy implications of research on non-GAAP reporting

Black, Dirk E.; Christensen, Theodore E. - 2018

temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has … perspective on policy implications for both regulation and standard setting. We contend that current Compliance and Disclosure … result, we advocate a slight relaxation of the current enforcement of Regulation G. We agree with FASB proposals for greater …

Persistent link: https://www.econbiz.de/10011847846

Non-GAAP reporting : evidence from Academia and current practice

Black, Dirk E.; Christensen, Theodore E.; Ciesielski, … - 2017

The number of firms reporting earnings on a non-GAAP basis has dramatically increased over the past decade, and non-GAAP reporting is now commonplace in capital markets. This proliferation of non-GAAP reporting has renewed both regulators' and standard setters' interest in these alternative...

Persistent link: https://www.econbiz.de/10011756878