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Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project

Bauer, Andrew M.; O'Brien, Patricia C.; Saeed, Umar - In: Accounting in Europe 11 (2014) 2, pp. 211-217

In July 2013, the International Accounting Standards Board (IASB) welcomed comments to their discussion paper <italic>A Review of the Conceptual Framework for Financial Reporting</italic>. We argue that the IASB should revisit its decisions about the concepts of reliability and prudence, to address the inherent...

Persistent link: https://www.econbiz.de/10011104548

Global burden of chronic respiratory diseases and risk factors, 1990–2019: an update from the Global Burden of Disease Study 2019

Momtazmanesh, Sara; Moghaddam, Sahar Saeedi; Ghamari, … - In: eClinicalMedicine 59 (2023), pp. 101936-101936

Persistent link: https://www.econbiz.de/10014315225

Global, regional, and national burden of diabetes from 1990 to 2021, with projections of prevalence to 2050: a systematic analysis for the Global Burden of Disease Study 2021

Ong, Kanyin Liane; Stafford, Lauryn K.; McLaughlin, Susan A. - In: The Lancet 402 (2023), pp. 203-234

Diabetes is one of the leading causes of death and disability worldwide, and affects people regardless of country, age group, or sex. Using the most recent evidentiary and analytical framework from the Global Burden of Diseases, Injuries, and Risk Factors Study (GBD), we produced...

Persistent link: https://www.econbiz.de/10014502358

Personal financial planning - Survival of the fittest: Choosing a conventional education savings plan or a group one depends on your priorities

Saeed, Umar - In: CA magazine : for professional accountants and … 146 (2013) 1, pp. 46-47

Persistent link: https://www.econbiz.de/10010072825

Changing the concepts to justify the standards

O'Brien, Patricia C. - In: Accounting perspectives : a journal of The Canadian … 8 (2009) 4, pp. 263-275

Persistent link: https://www.econbiz.de/10003923947

The quartiles of the maximum entropy distribution

O'Brien, Patricia C. - In: Economics letters 6 (1980) 1, pp. 49-52

Persistent link: https://www.econbiz.de/10002588340

Analysts' forecasts as earnings expectations

O'Brien, Patricia C. - In: Journal of accounting & economics 10 (1988) 1, pp. 53-83

Persistent link: https://www.econbiz.de/10001065717

How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources : Evidence from Path Analysis

Bauer, Andrew M.; Fang, Junxiong; Pittman, Jeffrey; … - In: Contemporary Accounting Research 37 (2020) 3, pp. 1882-1913

Persistent link: https://www.econbiz.de/10012087162

Income splitting and anti-avoidance legislation : evidence from the Canadian "kiddie tax"

Bauer, Andrew M.; Macnaughton, Alan; Sen, Anindya - In: International tax and public finance 22 (2015) 6, pp. 909-931

Persistent link: https://www.econbiz.de/10011530430

Tax avoidance and the implications of weak internal controls

Bauer, Andrew M. - In: Contemporary accounting research : a journal of the … 33 (2016) 2, pp. 449-486

Persistent link: https://www.econbiz.de/10011513097