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Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"
Skinner, Douglas J. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 203-208
Persistent link: https://www.econbiz.de/10009406381
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Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?
Demerjian, Peter R. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 178-202
Persistent link: https://www.econbiz.de/10009406384
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Asset revaluations : motives and choice of items to revalue
Choi, Tae Hee; Pae, Jinhan; Park, Sunghwa; Song, Younghyo - In: Asia-Pacific journal of accounting & economics : APJAE 20 (2013) 2, pp. 144-171
Persistent link: https://www.econbiz.de/10009759892
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Accounting for promises : the impact of SFAS No. 116 on charities
Derrick, Patricia L. D. - In: Research in accounting regulation 25 (2013) 2, pp. 208-218
Persistent link: https://www.econbiz.de/10010232427
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The politics of accounting standard-setting : a review of empirical research
Gipper, Brandon; Lombardi, Brett J.; Skinner, Douglas J. - In: Australian journal of management 38 (2013) 3, pp. 523-551
Persistent link: https://www.econbiz.de/10010233217
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International accounting standards : a legal illusion for the benefit of shareholders
Compin, Frédéric - In: International journal of critical accounting : IJCA 5 (2013) 6, pp. 594-608
Persistent link: https://www.econbiz.de/10010379000
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An examination of restructuring charges surrounding the implementation of SFAS 146
Lee, Yong Gyu - In: Review of accounting studies 19 (2014) 2, pp. 539-572
Persistent link: https://www.econbiz.de/10010380019
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Perspectives on the role of and need for accounting regulation
Baudot, Lisa - In: The Routledge companion to accounting, reporting and …, (pp. 207-227). 2014
Persistent link: https://www.econbiz.de/10010126638
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Accounting regulation for charities : international responses to IFRS adoption
Irvine, Helen; Ryan, Christine - In: Pacific accounting review 25 (2013) 2, pp. 124-144
Persistent link: https://www.econbiz.de/10010127459
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Measuring country differences in enforcement of accounting standards : an audit and enforcement proxy
Brown, Philip; Preiato, John; Tarca, Ann - In: Journal of business finance & accounting : JBFA 41 (2014) 1/2, pp. 1-52
Persistent link: https://www.econbiz.de/10010336581