Evolution of the relationship between the U.S. financial accounting standards and the international accounting standard setters: 1973-2008 [PDF]
, 2012 Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff ...
Kirsch, Robert J.
core +1 more source
Unconventional monetary policies in an agent-based model with mark-to-market standards. [PDF]
Rev Evol Polit Econ, 2022 Guerini M +4 more
europepmc +1 more source
State and Local Government Pension Funding on the Eve of the COVID-19 Recession. [PDF]
Compens Benefits Rev, 2021 Kilgour JG.
europepmc +1 more source
Whose Trojan Horse? The Dynamics of Resistance Against IFRS [PDF]
, 2014 The introduction of International Financial Reporting Standards (“IFRS”) has been debated in the United States since at least the accounting scandals of the early 2000s.
Gelter, Martin, Kavame Eroglu, Zehra
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Companies' behavior in measuring the quality of financial reports: Pre- and post-pandemic research. [PDF]
Front Psychol, 2022 Dănescu T, Stejerean RM.
europepmc +1 more source
Information about R&D and companies valuation. The case of the automotive industry in the United States of America and United Kingdom [PDF]
, 2012 Los Principios de Contabilidad Generalmente Aceptados en EE.UU. requieren del tratamiento como gasto de las inversiones de I+D. Sin embargo, las Normas Internacionales de Información Financiera permiten su capitalización siempre y cuando se cumplan ...
Camúñez Ruiz, José Antonio +2 more
core
Accounting Earnings and Economic Growth, Trends, and Challenges: A Bibliometric Approach. [PDF]
Comput Intell Neurosci, 2022 Sun M +3 more
europepmc +1 more source
Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations. [PDF]
Front Psychol, 2022 Yu Q, Guo J, Ding L, Hu Q.
europepmc +1 more source
The future of corporate reporting: a review article [PDF]
, 2000 Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types ...
Beattie, V.
core
The Oligopolistic Gatekeeper: The U.S. Accounting Profession [PDF]
, 2006 The accounting and financial scandals the last few years not only produced the Sarbanes-Oxley Act, but have prompted a good deal of debate what forces led to so many dramatic reporting failures.
Cox, James D.
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