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Rules-based accounting standards and litigation
Donelson, Dain C.; McInnis, John M.; Mergenthaler, … - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1247-1279
Persistent link: https://www.econbiz.de/10009581400
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Explaining rules-based characteristics in U.S. GAAP : theories and evidence
Donelson, Dain C.; McInnis, John; Mergenthaler, Richard D. - In: Journal of accounting research 54 (2016) 3, pp. 827-861
Persistent link: https://www.econbiz.de/10011500081
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Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R"
Christensen, Theodore E. - In: Review of accounting studies 17 (2012) 3, pp. 563-571
Persistent link: https://www.econbiz.de/10009616266
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
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US managers' use of "pro forma" adjustments to meet strategic earnings targets
Black, Dirk E.; Christensen, Theodore E. - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 297-326
Persistent link: https://www.econbiz.de/10003851037
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Discussion of US managers' use of "pro forma" adjustments to meet strategic earnings targets
Kiosse, Paraskevi Vicky - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 327-335
Persistent link: https://www.econbiz.de/10003851046
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A perspective on the Canadian Accounting Standards Board exposure draft on generally accepted accounting principles for private enterprises
Jamal, Karim; Bloomfield, Robert; Christensen, Theodore E. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 129-137
Persistent link: https://www.econbiz.de/10003976630
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Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition i...
Colson, Robert H.; Bloomfield, Robert; Christensen, … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 689-702
Persistent link: https://www.econbiz.de/10008839872
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Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
Bhattacharya, Nilabhra; Black, Ervin L.; Christensen, … - In: Journal of accounting & economics 36 (2003) 1/3, pp. 285-319
Persistent link: https://www.econbiz.de/10001930152