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The impact of differences in ambiguity tolerance on accounting standard interpretation: implications and responses
Leung, Edward; Harding, Noel - In: Afro-Asian Journal of Finance and Accounting : AAJFA 1 (2008) 2, pp. 162-179
Persistent link: https://www.econbiz.de/10003787141
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Accounting for revenues : a framework for standard setting
Ohlson, James A.; Penman, Stephen H.; Biondi, Yuri; … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
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Employee stock options : a standard setting saga
Jones, Denise A.; Smith, Kimberly J. - In: Journal of business case studies 8 (2012) 3, pp. 241-260
Persistent link: https://www.econbiz.de/10009553196
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Towards an Understanding of the Role of Standard Setters in Standard Setting
Allen, Abigail M. - 2012
We investigate the effect of standard setters in standard setting: We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards. Notably, we find FASB members with...
Persistent link: https://www.econbiz.de/10013116081
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Accounting for Revenues : A Framework for Standard Setting
Biondi, Yuri - 2013
This paper proposes an accounting for revenues as an alternative to the proposals currently begin aired by the FASB and IASB. Existing revenue recognition rules are vague, resulting in messy application, so the Boards are seeking a remedy. However, their proposals replace the traditional...
Persistent link: https://www.econbiz.de/10013093663
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Stability and Regime Change : The Evolution of Accounting Standards
Chen, Hui - 2019
We regard accounting regulation as a politico-economic institution and analyze its evolution in the presence of changing investor sentiment. When the market sentiment is moderate, if most of the business projects in the economy are successful, the economy will enter a stable high-disclosure...
Persistent link: https://www.econbiz.de/10012900743
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Optimal Thresholds in Accounting Recognition Standards
Gao, Pingyang - 2015
This paper investigates the design of recognition thresholds in accounting standards. In statistics, a threshold classi.es evidence to balance two types of recognition errors weighted by their respective costs to a decision maker. In accounting recognition standards, a threshold induces firms to...
Persistent link: https://www.econbiz.de/10013010376
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Lobbying on the IASB Standards : an analysis of the Lobbyists' Behaviour over Period 2006-2014
Procházka, David - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 2, pp. 129-143
Persistent link: https://www.econbiz.de/10012221329
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The simulation study of the change of accounting standards for business enterprises based on evolutionary game
Qin, Rui; Jian, Zhaoquan - In: Expert journal of finance 3 (2015), pp. 31-39
Persistent link: https://www.econbiz.de/10011572254
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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