Results 71 to 80 of about 21,858 (176)
Accounting &Finance, Volume 65, Issue 4, Page 4006-4038, December 2025.ABSTRACT This study investigates the relationship between ownership structure and voluntary audit decisions using a sample of 29,143 private entities across 112 developing countries. The findings indicate that private entities with higher foreign and government ownership are more likely to engage in voluntary audits, while those with greater block ...
Sudipta Bose, Sarowar Hossain
wiley +1 more source
The accounting treatment of credit card rewards programmes: a South African perspective (Part 2)
Journal of Economic and Financial Sciences, 2017 Most credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting treatment of customer loyalty ...
Sophia Brink
doaj +1 more source
FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION [PDF]
In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting.
stanley c. w. salvary
core
Standard Setting Should Remain In the Private Sector [PDF]
, 2013 In lieu of an abstract, below is the essay\u27s first paragraph.The Financial Accounting Standards Board (FASB) is the body that establishes accounting standards in the United States.
Calhoun, Nichole
core +1 more source
Does the linguistic complexity of annual reports affect the corporate leasing decision?
Journal of Financial Research, Volume 48, Issue 4, Page 1700-1737, Winter 2025.Abstract Using a sample of 94,697 US firm‐year observations from 1994 to 2017, we document that annual report complexity is positively and significantly associated with a firm's operating lease ratio. In addition, we find that financially constrained and weakly governed firms with complex financial reports lease more. Finally, by employing a difference‐
Danlin Chi +3 more
wiley +1 more source
Revista Contabilidade & Finanças, 2007 Trata o presente artigo de uma investigação, no sentido de análise, do conceito do Fair Value (Valor Justo), tão debatido nos anos mais recentes e que promete ser, se generalizada sua aplicação nas demonstrações contábeis, uma verdadeira revolução ...
Sérgio de Iudícibus, Eliseu Martins
doaj +1 more source
How Risky Are Your Capital Expenditures? [PDF]
, 2005 The article discusses estimating the risks involved with capital expenditures. According to the Financial Accounting Standards Board (FASB) risk is built into the measurement system by evaluating each future cash flow estimate.
Stanko, Brian, Zeller, Thomas
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Sustainable Development, Volume 33, Issue S1, Page 459-474, November 2025.ABSTRACT The implications of sustainable development are far reaching, and yet many areas of academic scholarship were slow to deeply engage with it. This is a problem because, in practical terms, it can generate a false sense of calm, of business as usual, and a failure to rise to the integrative challenge of balancing the trade‐offs across ...
Fred Gale +5 more
wiley +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2016 In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606) Revenue from Contracts with Customers,
Amr M. Khamis
doaj +1 more source
The joint FASB/IASB lease project: Summary of proposed changes and impact on Lessee financial statements: Working paper series--11-05 [PDF]
, 2011 This paper describes the major proposed changes to the accounting model for lessees under the joint lease project of the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) and the resulting impacts on
Kilpatrick, Bob G., Wilburn, Nancy L.
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