development of a managerial accounting system), while others are shown to require more government intervention (e.g. equity …

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

of accounting for stock-based compensation. We investigate whether such announcements increased the quality of these … accounting choices in general lead to higher perceived earnings quality. Using two measures of earnings quality, the price …

The objective of this paper is to analyze the lobbying activities of the Financial Accounting Standards BoardÕs (FASB …) constituents to the Exposure Draft of Statement 106, ÒEmployerÕs Accounting For Post retirement Benefits Other Than Pensions …

Accounting rules promulgated by the Financial Accounting Standards Board (FASB) can have economic consequences for most … medium-size firms. It includes a brief discussion of the potential economic consequences of new accounting rules and of the …

this broadened perspective. Additionally, several changes in management accounting such as the use of activity …

discussions on multiple service classes in the Internet, architectures for charging and accounting have to be revisited, too … and accounting platform will never be accepted by the community. In this paper a novel and flexible architecture for … charging and accounting is proposed that provides a wide range of mechanisms and lets researchers experiment in an environment …