Pension experts have long conjectured that pension accounting rules encourage firms to invest pension assets in risky … 19R”) marks a fundamental shift in pension accounting, by removing from pension expense the use of a managerial estimate … economic consequences of the IAS 19R mandate eliminating the ERR-based pension accounting model, which still applies to US GAAP …

also shows when accounting standards help firms to credibly commit to sufficiently conservative and opaque financial …

We examine to what extent firms adhere to the stated intent of non-compulsory accounting standards when reporting for … intercorporate investments. The Generally Accepted Accounting Principles (GAAP) in Norway strongly recommend that a 20 … method to infer the underlying characteristics of the investment as specified by the accounting standard. Flexible GAAP may …

. Corporate governance mechanisms are not found to play a significant role in accounting for impairment losses in goodwill. The …

behind in considering the true value of intangible resource; this is the case of accounting. This work is based on analysis …

The Public Company Accounting Oversight Board recently proposed amendments to the standard audit report that would … use of principles-based (imprecise) accounting standards within U.S. generally accepted accounting principles. We assert … that precise accounting standards are perceived by jurors to constrain auditors' control over financial reporting outcomes …

goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find …-setting as the FASB considers new alternatives for goodwill accounting …

future errors by triggering improvements in firm-level accounting oversight …

Accounting is the science of communicating the financial information of the business organization in an organized … global level by initiating IFRS based accounting standards from the year 2016 onwards by the government of India with the … this IFRS based Indian Accounting standards i.e. IND AS had created a great opportunity to academicians, regulatory …