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Some historical reflections on “Have academics and the standard setters traded places”

Zeff, Stephen A. - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 1, pp. 41-48

Persistent link: https://www.econbiz.de/10010347452

Accounting from the perspective of regulatory history, private standard setting and family firm research

Klein, Malte - 2015

Persistent link: https://www.econbiz.de/10011437559

What kind of accounting standards should the IASB write?

Tokar, Mary - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 439-452

This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...

Persistent link: https://www.econbiz.de/10011515965

Countries' adoption of the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) : early empirical evidence

Kaya, Devrimi; Koch, Maximilian - In: Accounting and business research : a research quarterly … 45 (2015) 1, pp. 93-120

Persistent link: https://www.econbiz.de/10010471621

Earnings management and participation in accounting standard-setting

Königsgruber, Roland; Palan, Stefan - In: Central European journal of operations research : CEJOR … 23 (2015) 1, pp. 31-52

Persistent link: https://www.econbiz.de/10010481752

Standards der Globalisierung : die grenzüberschreitende Regulierung der Unternehmensrechnungslegung als Pfadgestaltung

Botzem, Sebastian - 2010

Persistent link: https://www.econbiz.de/10003968155

The accounting standards setting process in the US : examination of the SEC-FASB relationship

Palmon, Dan; Peytcheva, Marietta; Yezegel, Ari - In: Group decision and negotiation 20 (2011) 2, pp. 165-183

Persistent link: https://www.econbiz.de/10008939023

The purpose of financial reporting : the case for coherence in the conceptual framework and standards

Sutton, David B.; Cordery, Carolyn; Van Zijl, Tony - In: Abacus : a journal of accounting, finance and business … 51 (2015) 1, pp. 116-141

Persistent link: https://www.econbiz.de/10011402559

Accounting : an international perspective

Gernon, Helen; Meek, Gary K. - 2001 - 5th ed., internat. ed.

Persistent link: https://www.econbiz.de/10001464281

The Challenge of Accounting Standards : A Critical Perspective

Narayanaswamy, R. - 2012

for setting accounting standards in India.The author examines the recent move by the Institute of Chartered Accountants of … India to enforce some accounting standards. This is an important move towards disciplining corporate financial reporting but …

Persistent link: https://www.econbiz.de/10013098331