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Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers

Dye, Ronald A. - 2015

This essay analyzes some problems that accounting standard setters confront in erecting barriers to managers bent on boosting their firms' financial reports through financial engineering (FE) activities. It also poses some unsolved research questions regarding interactions between preparers and...

Persistent link: https://www.econbiz.de/10013019577

The impact of culture and economic factors on the implementation of IFRS

Cardona, Rogelio J.; Castro-González, Karen C.; … - In: Accounting & taxation : AT 6 (2014) 2, pp. 29-47

Persistent link: https://www.econbiz.de/10010510266

The relation between accounting information in debt covenants and operating leases

Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996

Persistent link: https://www.econbiz.de/10011428934

Financial engineering and the arms race between accounting standard setters and preparers

Dye, Ronald A.; Glover, Jonathan C.; Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 265-295

Persistent link: https://www.econbiz.de/10011304163

Toward a positive theory of disclosure regulation : in search of institutional foundations

Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824

Persistent link: https://www.econbiz.de/10009751796

Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards

Avelé, Donatien; Édimo, Patrice Nyengué - In: International journal of critical accounting : IJCA 7 (2015) 4, pp. 351-365

Persistent link: https://www.econbiz.de/10011438899

Application of XBRL-A in the function of improvement of quality of financial reporting in Montenegro

Martić, Vladan - In: Facta Universitatis / Series economics and organization … 12 (2015) 4, pp. 279-295

Persistent link: https://www.econbiz.de/10011509332

Accounting standards compliance : comparison between manufacturing and service sector companies from India

Raithatha, Mehul; Bapat, Varadraj - In: International journal of economics and finance 6 (2014) 9, pp. 158-164

Persistent link: https://www.econbiz.de/10010417781

The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

A study on the impact of IFRSs convergence in the Indian perspective

Lama, Sameer - In: Journal of commerce & business studies 1 (2013) 2, pp. 57-75

Persistent link: https://www.econbiz.de/10010393406

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