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The role of accounting regulation on good news recognition and conditional conservatism : evidence from China's 2006 accounting regulation
Barhamzaid, Zuhair - In: Accounting research journal 36 (2023) 1, pp. 92-105
Persistent link: https://www.econbiz.de/10014329957
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Great expectations : a regulatory promise unfulfilled
Mahaney, Mary Claire; Bryant, Murray - In: International journal of critical accounting : IJCA 10 (2018) 1, pp. 15-41
Persistent link: https://www.econbiz.de/10011885482
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Historical innovations in the regulation of business and accounting practices : a comparison of absolutism and liberal democracy
Baker, C. Richard; Quéré, Bertrand P. - In: Accounting history : journal of the Accounting History … 20 (2015) 3, pp. 250-265
Persistent link: https://www.econbiz.de/10011440862
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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The FRIP as a mechanism of accountability in the South African financial reporting environment
Louw, Albertus; Maroun, Warren - In: The journal of accounting and management : JAM 6 (2016) 2, pp. 77-101
mechanism of accountability. Prior Work: The paper extends on a critical body of accounting research which draws on … of coercive, normative and mimetic isomorphic pressure which drives compliance with accounting standards. Implications …
Persistent link: https://www.econbiz.de/10011570480
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Banks' financial reporting frequency and asset quality
Balakrishnan, Karthik; Ertan, Aytekin - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 1-24
Persistent link: https://www.econbiz.de/10011880556
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The contradictory consequences of regulation : the influence of filing abbreviated account on UK small company performance
Kitching, John; Kašperová, Eva; Collis, Jill - In: International small business journal : researching … 33 (2015) 7, pp. 671-688
Persistent link: https://www.econbiz.de/10011384131
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The dark side of the industrialisation of accountancy : innovation, commoditization, colonization and competitiveness
Gardner, Emma C.; Bryson, John R. - In: Industry and innovation 28 (2021) 1, pp. 42-57
Persistent link: https://www.econbiz.de/10012414857
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Paradise lost : accounting narratives without numbers
Abela, Mario - In: Accounting, Economics, and Law : AEL ; a convivium 10 (2020) 2, pp. 1-34
Persistent link: https://www.econbiz.de/10012306665
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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