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The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting

Ramanna, Karthik - In: Journal of accounting & economics 45 (2008) 2/3, pp. 253-281

Persistent link: https://www.econbiz.de/10003747413

Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism

Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 81-151

Persistent link: https://www.econbiz.de/10013261774

Evidence from goodwill non-impairments on the effects of using unverifiable estimates in financial reporting

Ramanna, Karthik; Watts, Ross L. - 2009 - This draft: March 17, 2009

Persistent link: https://www.econbiz.de/10003819853

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...