Similar Search Results - EconBiz

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

Conservatism in accounting part I: explanations and implications

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825632

Conservatism in accounting part II: evidence and research opportunities

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825634

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

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

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

Unreliable accounts : governing behind a veil

Williams, Paul F. - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 211-231

Persistent link: https://www.econbiz.de/10013261795

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

Accounting for carbon offsets : establishing the foundation for carbon-trading markets

Kaplan, Robert S.; Ramanna, Karthik; Roston, Marc - 2023

Persistent link: https://www.econbiz.de/10013556738

Positive accounting theory

Watts, Ross L.; Zimmerman, Jerold L. - 1986

Persistent link: https://www.econbiz.de/10000819335

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