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Reflections of women standard setters in the United States

Baudot, Lisa; Convery, Amanda M.; Kaufman, Matt - In: Accounting horizons : a quarterly publication of the … 38 (2024) 1, pp. 39-48

Persistent link: https://www.econbiz.de/10014508039

Participation in the process of setting Public Sector Accounting Standards : the case of IPSASB

Kidwell, Linda A.; Lowensohn, Suzanne L. - In: Accounting in Europe 16 (2019) 2, pp. 177-194

Persistent link: https://www.econbiz.de/10012177175

The effect of principles-based standards on financial statement comparability : the case of SFAS-142

Chen, Anthony; Gong, James Jianxin; Lu, Richard Hung-Yuan - In: Advances in accounting : a research annual 49 (2020), pp. 1-15

Persistent link: https://www.econbiz.de/10012390485

Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation

Gäumann, Martin; Dobler, Michael - In: The international journal of accounting 59 (2024) 1, pp. 1-55

Persistent link: https://www.econbiz.de/10014532239

Do the FASB's Standards Add Shareholder Value?

Khan, Urooj - 2017

We examine the cost-effectiveness, from the shareholders' perspective, of the accounting standards issued by the FASB during 1973-2009. In particular, we evaluate (i) the stock market reactions of firms affected by the standards surrounding events that changed the probability of issuance of...

Persistent link: https://www.econbiz.de/10012950531

Convergence of Accounting Standards and Financial Reporting Quality of Brewery Industry in Nigeria

Onodi, Benjamin Ezugwu - 2018

brewery industry in Nigeria. The main objective of the study is to determine the effect of (pre and post) IFRS adoption on …)- five years before and five years after adoption of IFRS by quoted brewery companies in Nigeria. The proxies for IFRS … adoption were earnings per share, market share, return on assets, while proxy for dependent variable was market value per share …

Persistent link: https://www.econbiz.de/10012915304

The Theoretical Price of a Share-Based Payment With Performance Conditions and Implications for the Current Accounting Standards

Fujimoto, Masahiro - 2018

Although the growth of share-based payments with performance conditions (hereafter, SPPC) is prominent today, the theoretical price of SPPC has not been sufficiently studied. Reflecting such a situation, the current accounting standards for share-based payments issued in 2004 have had many...

Persistent link: https://www.econbiz.de/10012916409

Concepts-based accounting standards

Penno, Mark - In: Abacus : a journal of accounting, finance and business … 58 (2022) 2, pp. 209-232

Persistent link: https://www.econbiz.de/10013396018

Stakeholder engagement and effective standard setting

Convery, Amanda M.; Kaufman, Matt; Warfield, Terry D. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 2, pp. 47-69

Persistent link: https://www.econbiz.de/10013346622

Public sector accounting harmonization in the European Union through the lens of the garbage can model

Cohen, Sandra; Manes Rossi, Francesca; Brusca, Isabel - In: Financial accountability and management 39 (2023) 3, pp. 471-492

Persistent link: https://www.econbiz.de/10014338244