Results 51 to 60 of about 21,858 (176)

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

Abacus, Volume 62, Issue 1, Page 95-132, March 2026.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen, Yu Hou, Gordon Richardson, Barbara Su   +3 more
wiley   +1 more source

Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic

Agricultural Economics (AGRICECON), 2011
The paper aims to presents the views of the selected Czech SMEs on the individual problems of lease reporting on the side of lessee as a reaction to the project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards
Patrik SVOBODA
doaj   +1 more source

The Convergence of Accounting Standards or the Next Revolutionary Change in the Accounting Industry [PDF]

, 2006
In the past five years the accounting industry has undergone major transformations. A wave of corporate scandals that began with Enron shook accounting\u27s foundations, and led to passage of the Sarbanes Oxley Act of 2003.
Smantser, Mariya
core   +1 more source

Large Owner Expropriation Threat and Stock Option Pay's Effect on Firm Risk‐Taking Behaviors in Weak Institutions

Corporate Governance: An International Review, Volume 34, Issue 1, Page 233-251, January 2026.
ABSTRACT Research Question/Issue This study investigates the impact of managerial stock option pay on firm risk‐taking behaviors in a weak institutional context, a critical question that has been overlooked by the literature. Specifically, we build on the comparative corporate governance perspective that emphasizes the implications of large ...
Cuili Qian, Lipeng (Gary) Ge, Xuesong Geng, Jiatao (J. T.) Li, Maria Hasenhuttl   +4 more
wiley   +1 more source

NORMAS BASEADAS EM PRINCÍPIOS E EM REGRAS: UMA ANÁLISE COMPARATIVA DAS NORMAS DO IASB E FASB

Revista Ambiente Contábil, 2016
Em meio às normas emitidas pelo International Accounting Standards Board (IASB) e pelo Financial Accounting Standards Board (FASB), o presente estudo tem como objetivo analisar quais as principais normas em que as características que as conduzem a ser ...
Renato Henrique Gurgel Mota, Atelmo Ferreira de Oliveira, Jorge Katsumi Niyama, Edilson Paulo   +3 more
doaj  

General aaproach to the IFRS and US GAAP convergence

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
Two most significant organizations in the field of financial reporting regulation setters in the world – the Financial Accounting Standard Board (FASB) and the International Accounting Standards Board (IASB) have recognized that in order international ...
Hana Bohušová
doaj   +1 more source

A Clock, A Stopwatch, and A Looking Glass. The Timeliness of the FASB\u27s Due Process: Is It Really Meeting Our Needs? [PDF]

, 2004
The Financial Accounting Standards Board (FASB) was established in 1973 in response to an increased demand in organized accounting standards set by an independent full-time board.
Hamby, Alison
core   +1 more source

Green Revenue Generation and Sales Contribution: Are Consumers Willing to Bear the Cost of Sustainability?

Business Strategy and the Environment, Volume 34, Issue 8, Page 10977-10996, December 2025.
ABSTRACT This study examines the strategic implications of environmental activities on firm performance, specifically focusing on contribution per dollar sale and operational cost efficiency within US companies. Using a comprehensive dataset of 17,735 firm‐year observations from 2008 to 2023, we find that firms engaging in green revenue generation do ...
Enayet Karim, Mahmoud Elmarzouky, Doaa Shohaieb   +2 more
wiley   +1 more source

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence.
Patrik Svoboda, Hana Bohušová
doaj   +1 more source

Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12

Journal of Accounting Research, Volume 63, Issue 5, Page 1809-1855, December 2025.
ABSTRACT Complexity in applying financial accounting standards can have real operational effects if firms alter their actions in response to increased reporting costs. We examine whether the introduction of ASU 2017‐12, designed to reduce compliance burden and better align hedge accounting rules with risk management practices, led to more effective ...
WAQAR ALI, DANIEL A. BENS, GAVIN CASSAR
wiley   +1 more source