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Institutional Change and Performativity : The Impact of Globalization and Financialization on Accounting in Japan
Okamoto, Noriaki - 2024
of Accounting in Japan -- CHAPTER 5 – Global Unification of Accounting Standards -- CHAPTER 6 – Diffusion and Penetration … institutions in Japan. Its interdisciplinary perspective combining accounting and recent accounting history, institutional theory … analyzes the recent development of accounting in Japan from an interdisciplinary perspective, focusing specifically on how …
Persistent link: https://www.econbiz.de/10014577575
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The hollow promise of an accounting standard setter
Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2007
Purpose – This paper applies a power framework to critically analyse the international accounting standard setting process for the extractive industries. Design/methodology/approach – Publicly available data, including comment letters, annual reports, company websites, and IASC/IASB...
Persistent link: https://www.econbiz.de/10009438133
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The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards
Ang, Nicole; Gallery, Natalie; Sidhu, Baljit K. - 2000
The release of AASB 1028 Accounting for Employee Entitlements followed a period of intense lobbying and debate, resulting in a standard that contained significantly less stringent requirements than those proposed in the preceding exposure draft. This paper examines the incentives for public...
Persistent link: https://www.econbiz.de/10009437552
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The hollow promise of an accounting standard setter
Cortese, C. L.; Irvine, H. J.; Kaidonis, M. - 2007
Purpose – This paper applies a power framework to critically analyse the international accounting standard setting process for the extractive industries. Design/methodology/approach – Publicly available data, including comment letters, annual reports, company websites, and IASC/IASB...
Persistent link: https://www.econbiz.de/10009457643
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The objectives of financial reporting : a historical survey and analysis
Zeff, Stephen A. - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 262-327
Persistent link: https://www.econbiz.de/10009788976
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The role of management as a user of accounting information : implications for standard setting
Eierle, Brigitte; Schultze, Wolfgang - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 155-189
The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...
Persistent link: https://www.econbiz.de/10010338876
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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
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The accounting court : some speculations on why not?
Kleinman, Gary; Strickland, Pamela; Anandarajan, Asokan - In: Group decision and negotiation 25 (2016) 4, pp. 845-871
Persistent link: https://www.econbiz.de/10011502756
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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
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Not-for-profit accounting in a changing world of standard setting : what professors and students need to know
Gordon, Teresa P. - In: Journal of accounting education 31 (2013) 3, pp. 232-243
Persistent link: https://www.econbiz.de/10010205998