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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
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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
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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
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The role of accounting in the financial crisis : lessons for the future
Kothari, S. P.; Lester, Rebecca - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 335-351
Persistent link: https://www.econbiz.de/10009568276
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Firm size and the information content of prices with respect to earnings
Collins, Daniel W. - In: Journal of accounting & economics 9 (1987) 2, pp. 111-138
Persistent link: https://www.econbiz.de/10001053098
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Accounting information in corporate governance : implications for standard setting : presidential scholar
Kothari, S. P. - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 357-361
Persistent link: https://www.econbiz.de/10012138256
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Conference issue on Accounting and Economics in the New Economy : held at Massachusetts Institute of Technology Sloan School of Management, June 29 - 30, 2001
Kothari, S. P. (contributor) - In: Journal of accounting & economics 34,1/3 (2003)
Persistent link: https://www.econbiz.de/10004447222
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Conference on Invited Critiques of Current Topics : [... conference held April 28 - 29, 2000 ... in Rochester, New York]
Kothari, S. P. (contributor) - Conference on Invited Critiques of Current Topics …
Persistent link: https://www.econbiz.de/10004754749