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Principles-based accounting standards

Schipper, Katherine - 2008

Persistent link: https://www.econbiz.de/10003715657

The introduction of international accounting standards in Europe : implications for international convergence

Schipper, Katherine - 2008

Persistent link: https://www.econbiz.de/10003715844

The introduction of international accounting standards in Europe : implications for international convergence

Schipper, Katherine - 2009

Persistent link: https://www.econbiz.de/10003826116

Discussion of "Business-model (intent)-based accounting" by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012)

Brougham, Alex - In: Accounting and business research : a research quarterly … 42 (2012) 3, pp. 345-347

Persistent link: https://www.econbiz.de/10009573144

Business-model (intent)-based accounting

Leisenring, James; Linsmeier, Thomas; Schipper, Katherine; … - In: Accounting and business research : a research quarterly … 42 (2012) 3, pp. 329-344

Persistent link: https://www.econbiz.de/10009573145

Future directions for Chinese accounting research

Chen, Qi; Schipper, Katherine - In: China journal of accounting research : CJAR 1 (2008), pp. 1-10

Capital-markets based accounting research in China has a relatively short history; the two principal stock exchanges in Shanghai and Shenzhen have operated for less than 20 years. Recent accounting research has tended to adopt techniques, research designs and even topics that were developed in...

Persistent link: https://www.econbiz.de/10011823394

Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role

Chen, Qi; Lewis, Tracy R.; Schipper, Katherine; Zhang, Yun - In: Journal of accounting research 55 (2017) 1, pp. 153-196

Persistent link: https://www.econbiz.de/10011658119