Results 31 to 40 of about 32,028 (226)
Waar zijn de gebruikers? Een conceptual framework gebaseerd op ‘decision usefulness’? [PDF]
MAB, 2007 Standaarden op het gebied van de financiële verslaggeving komen tot stand in een politiek proces, waarin verschillende partijen belangen hebben en een rol spelen.
Chris Knoops
doaj +3 more sources
Accounting Rules and the Labor Market for Accountants
Journal of Accounting Research, EarlyView.ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley +1 more source
Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
Journal of Accounting Research, EarlyView.ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source
Os desafios do psicólogo no atendimento a pacientes internados no pronto socorro
Psicologia Revista, 2014 O presente artigo visa compreender os desafios do psicólogo no atendimento a pacientes internados no Pronto Socorro, a fim de minimizar nos pacientes os sofrimentos produzidos pelos aspectos psicológicos do adoecer.
Ariana Sassi, Shalana Oliveira
doaj
A U.S. Manager\u27s Guide to Differences Between IFRS and U.S. GAAP [PDF]
, 2007 International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies.
Hughes, Susan B., Sander, James F.
core +1 more source
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
Journal of Economic and Financial Sciences, 2017 In the second part of her research, Sophia Brink again looks at the accounting treatment of credit card rewards programmes. In May 2014 the IASB and the United States Financial Accounting Standards Board (FASB), published IFRS ...
Gideon Els
doaj +1 more source
Fair value Accounting between the Advocacy and Opposition
مجلة الغري للعلوم الاقتصادية والادارية, 2022 The conceptual framework of the financial reporting for 2018 clearly indicates fair value as one of the alternatives to the accounting measurement in paragraphs (6-12) and from (12-16) as one of the foundations of the accounting measurement.
Zahra Hasan Oleiwi, Ibtihaj I Yaqoob
doaj +1 more source