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Studies on standardization of accounting practices : an assessment of alternative institutional arrangements

1981

Persistent link: https://www.econbiz.de/10011685807

Stakeholder participation in the governmental accounting standard-setting process

Kidwell, Linda; Lowensohn, Suzanne L. - In: Journal of public budgeting, accounting & financial … 30 (2018) 2, pp. 252-268

Persistent link: https://www.econbiz.de/10012056587

The Financial Accounting Standards Board : profiles of seven leaders

Flesher, D. L.; Flesher, T. K.; Previts, G. J. - In: Research in accounting regulation 30 (2018) 1, pp. 38-48

Persistent link: https://www.econbiz.de/10011916355

Misleading forecasts in accounting estimates : a form of ethical blindness in accounting standards?

Smieliauskas, Wally; Bewley, Kathryn; Gronewold, Ulfert; … - In: Journal of business ethics : JOBE 152 (2018) 2, pp. 437-457

Persistent link: https://www.econbiz.de/10011926985

Do the FASB's standards add shareholder value?

Khan, Urooj; Li, Bin; Rajgopal, Shivaram; … - In: The accounting review : a publication of the American … 93 (2018) 2, pp. 209-247

Persistent link: https://www.econbiz.de/10011858929

The legal backing for accounting standard-setting in Japan : a historical review

Sanada, Masatsugu - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 338-359

Persistent link: https://www.econbiz.de/10011937499

Essays on the informational benefits of accounting standards for listed firms

Kaumanns, Sebastian - 2017

Informationsvorteilen aus der Einführung eines vollständigen neuen Rechnungslegungsregimes, hier, der verpflichtenden Anwendung der IFRS … the adoption of a complete set of accounting standards, specifically, the mandatory IFRS adoption in 32 economies. It does … opt outs of firms out of newly introduced IFRS and accounting enforcement regimes. The findings further show that... …

Persistent link: https://www.econbiz.de/10011750111

Using international standards as a complement to overcome the unachieved nature of local GAAPs : the case of a developing country

Klibi, Mohamed Faker - In: Journal of applied accounting research 17 (2016) 3, pp. 356-376

Persistent link: https://www.econbiz.de/10011618802

Accounting quality in private firms during the transition towards international standards

Valentincic, Aljosa; Novak, Aleš; Kosi, Urska - In: Accounting in Europe 14 (2017) 3, pp. 358-387

Persistent link: https://www.econbiz.de/10011997833

Are financial professionals ready for IFRS? : an exploratory study

Bierstaker, James L.; Kopp, Lori S.; Lombardi, Danielle R. - In: Advances in accounting : a research annual 35 (2016), pp. 1-7

Persistent link: https://www.econbiz.de/10011713492