Results 241 to 250 of about 2,592,184 (300)

Accounting standards and the economics of standards

Accounting and Business Research, 2008
The paper draws on the economics of standards to inform current debates on international accounting standards. It traces the benefits claimed for standards - their contribution to the division of labour, innovation, trust, etc.; and the costs, including entry barriers and compliance costs.
G. Meeks, G. M. Peter Swann
openaire   +1 more source

Standards for Accountability in the Cloud

2015
This paper examines the role of standards in the cloud with a particular focus on accountability, in the context of the A4Cloud Project (Accountability for the Cloud). To this end, we first provide a general overview of standards, what they are and how we can categorize them, as illustrated by a few cloud-specific examples.
Alain Pannetrat, Jesus Luna
openaire   +2 more sources

Accountors, Accountants, and Standard No. 8 [PDF]

Journal of International Business Studies, 1978
This article surveys the reactions of financial executives (accountors) and professional accountants to the Financial Accounting Standards Board's recent pronouncement on foreign currency translation. CPAs were found to be generally supportive of the FASB and the provisions of its controversial standard.
Frederick D S Choi, Howard D Lowe, Reginald G Worthley   +2 more
openaire   +1 more source

Accounting Standards

2014
The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards.
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The Standard Objection to the Standard Account

Philosophical Studies, 2002
What is the relation between a clay statue andthe lump of clay from which it is made? According to the defender of the standardaccount, the statue and the lump are distinct,enduring objects that share the same spatiallocation whenever they both exist. Suchobjects also seem to share the samemicrophysical structure whenever they bothexist.
openaire   +1 more source

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Journal of Accounting Research, 2001
We investigate (1) whether the variation in accounting standards across national boundaries relative to International Accounting Standards (IAS) has an impact on the ability of financial analysts to forecast non-US firms' earnings accurately, and (2) whether analyst forecast accuracy changes after firms adopt IAS.
Hollis Ashbaugh Skaife, Morton P.K. Pincus   +1 more
openaire   +1 more source

Ecosystem Services: Accounting Standards

Science, 2013
In their Research Article “Bringing ecosystem services into economic decision making: Land use in the United Kingdom” (5 July, p. [45][1]), I. J. Bateman et al. demonstrate the importance of considering nonmarket ecosystem services in economic decision-making.
Carl, Obst, Bram, Edens, Lars, Hein
openaire   +2 more sources

Accounting standards and antidumping investigations

Journal of Accounting and Economics
We uncover a new real effect of harmonizing accounting standards on international trade: following a mandatory adoption of International Financial Reporting Standards, exporters experiencing a greater change in reporting requirements become more successful in defending against foreign antidumping cases. The effect is also stronger with better reporting
Stephen Teng Sun, Shang-Jin Wei, Jin Xie
openaire   +1 more source