Account) while following the accounting principles and methods outlined in the SEEA Central Framework (SEEA-CF). This approach … gaps and accounting issues in the US context more specifically …

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …

This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

-quality accounting. Using a large sample of U.S. private firms, we first confirm that accrual quality in private firms is associated with …

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS … between three groups of countries, based on the similarity of their accounting practices: 1) Australia and New Zealand, 2) USA … evidence of differences in accounting practices to a broader set of countries, but mainly by suggesting an economic explanation …

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting …