메뉴 건너뛰기




Volumn 11, Issue 4, 1997, Pages 16-23

Interpretations of probability expressions by New Zealand standard setters

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0009917338     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (20)

References (14)
  • 1
    • 0000338558 scopus 로고
    • Between-auditor differences in the interpretation of probability phrases
    • Spring
    • Amer, T., K. Hackenbrack, and M. Nelson. 1994. Between-auditor differences in the interpretation of probability phrases. Auditing: Journal of Practice & Theory 13 (Spring): 126-136.
    • (1994) Auditing: Journal of Practice & Theory , vol.13 , pp. 126-136
    • Amer, T.1    Hackenbrack, K.2    Nelson, M.3
  • 2
    • 84984212019 scopus 로고
    • Context-dependence of auditors' interpretations of SFAS No. 5 probability expressions
    • Fall
    • -,-, and -. 1995. Context-dependence of auditors' interpretations of SFAS No. 5 probability expressions. Contemporary Accounting Research 12 (Fall): 25-39.
    • (1995) Contemporary Accounting Research , vol.12 , pp. 25-39
    • Amer, T.1    Hackenbrack, K.2    Nelson, M.3
  • 3
    • 84984517062 scopus 로고
    • How probable is probable? A numerical translation of verbal probability expressions
    • Beyth-Maron, R. 1982. How probable is probable? A numerical translation of verbal probability expressions. Journal of Forecasting 1: 257-269.
    • (1982) Journal of Forecasting , vol.1 , pp. 257-269
    • Beyth-Maron, R.1
  • 4
    • 15844366562 scopus 로고
    • How to report contingent losses in financial statements?
    • December
    • Brackner, J. 1985. How to report contingent losses in financial statements? The Accountants Digest (December): 17-23.
    • (1985) The Accountants Digest , pp. 17-23
    • Brackner, J.1
  • 5
    • 84982420041 scopus 로고
    • Interpretation of uncertainty expressions
    • Spring
    • Chesley, G. 1986. Interpretation of uncertainty expressions. Contemporary Accounting Research 2 (Spring): 179-199.
    • (1986) Contemporary Accounting Research , vol.2 , pp. 179-199
    • Chesley, G.1
  • 6
    • 84980189742 scopus 로고
    • Practical difficulties encountered in selecting uncertainty words: The example of accounting standards
    • Davidson, R. 1991. Practical difficulties encountered in selecting uncertainty words: The example of accounting standards. Applied Psychology: An International Review 40 (4): 353-363.
    • (1991) Applied Psychology: An International Review , vol.40 , Issue.4 , pp. 353-363
    • Davidson, R.1
  • 7
    • 0039651550 scopus 로고
    • Communications between auditors and lawyers for the identification and evaluation of litigation, claims, and assessments
    • June
    • Harrison, K. E., and T. C. Pearson. 1989. Communications between auditors and lawyers for the identification and evaluation of litigation, claims, and assessments. Accounting Horizons 3 (June): 76-84.
    • (1989) Accounting Horizons , vol.3 , pp. 76-84
    • Harrison, K.E.1    Pearson, T.C.2
  • 9
    • 84977294898 scopus 로고
    • Asset recognition and probabilistic judgments
    • May
    • Houghton, K., and J. Walawski. 1992. Asset recognition and probabilistic judgments. Australian Accounting Review 1 (May): 2-9.
    • (1992) Australian Accounting Review , vol.1 , pp. 2-9
    • Houghton, K.1    Walawski, J.2
  • 12
    • 0002262116 scopus 로고
    • An international comparison of uncertainty expressions in accounting standards
    • Laswad, F., and Y. T. Mak. 1994. An international comparison of uncertainty expressions in accounting standards. The International Journal of Accounting 29: 1-19.
    • (1994) The International Journal of Accounting , vol.29 , pp. 1-19
    • Laswad, F.1    Mak, Y.T.2
  • 13
    • 0002516451 scopus 로고
    • Additional evidence on the need for disclosure reform
    • March
    • Reimers, J. 1992. Additional evidence on the need for disclosure reform. Accounting Horizons 6 (March): 36-41.
    • (1992) Accounting Horizons , vol.6 , pp. 36-41
    • Reimers, J.1
  • 14
    • 0002602438 scopus 로고
    • Commentary on: Accounting standard setting at a crossroads
    • September
    • Wyatt, A. 1991. Commentary on: Accounting standard setting at a crossroads. Accounting Horizons 5 (September): 110-114.
    • (1991) Accounting Horizons , vol.5 , pp. 110-114
    • Wyatt, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.