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Volumn 13, Issue 3, 1999, Pages 281-297

Auditing, earnings management, and international accounting issues at the Securities and Exchange Commission

Author keywords

Audit committee; Earnings management; International accounting

Indexed keywords


EID: 0040819057     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.1999.13.3.281     Document Type: Note
Times cited : (21)

References (17)
  • 1
    • 50149096284 scopus 로고
    • Accounting Principles Board APB, New York, NY: APB
    • Accounting Principles Board (APB). 1971. Accounting Changes. New York, NY: APB.
    • (1971) Accounting Changes
  • 2
    • 77249087887 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants AICPA, New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1997. Software Review Recognition. New York, NY: AICPA.
    • (1997) Software Review Recognition
  • 4
    • 0041919832 scopus 로고    scopus 로고
    • SEC case claims profit management by grace
    • April 7, C1
    • Davis, A. 1999. SEC case claims profit management by grace. Wall Street Journal (April 7): C1.
    • (1999) Wall Street Journal
    • Davis, A.1
  • 6
    • 85038661783 scopus 로고
    • Revenue Recognition When Right of Return Exists
    • Financial Accounting Standards Board FASB, Stamford, CT: FASB
    • Financial Accounting Standards Board (FASB). 1981. Revenue Recognition When Right of Return Exists. Statement of Financial Accounting Standards No. 48. Stamford, CT: FASB.
    • (1981) Statement of Financial Accounting Standards , Issue.48
  • 7
    • 84911799344 scopus 로고
    • Recognition and Measurement in Financial Statements of Business Enterprises
    • Stamford, CT: FASB
    • -. 1984. Recognition and Measurement in Financial Statements of Business Enterprises. Statement of Financial Accounting Standards No. 5. Stamford, CT: FASB.
    • (1984) Statement of Financial Accounting Standards , Issue.5
  • 8
    • 77249157514 scopus 로고
    • Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed of
    • Stamford, CT: FASB
    • -. 1995. Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed of. Statement of Financial Accounting Standards No. 121. Stamford, CT: FASB.
    • (1995) Statement of Financial Accounting Standards , Issue.121
  • 10
    • 77249095618 scopus 로고    scopus 로고
    • Merging firms are renouncing R&D write-off
    • March 22, C1
    • McDonald, E. 1999. Merging firms are renouncing R&D write-off. Wall Street Journal (March 22): C1.
    • (1999) Wall Street Journal
    • McDonald, E.1
  • 13
    • 85038677863 scopus 로고    scopus 로고
    • Securities and Exchange Commission (SEC). 1986. Financial Reporting Release No. 28. Accounting for Loan Losses by Registrants Engaged in Lending Activities. Washington, D.C.: SEC.
    • Securities and Exchange Commission (SEC). 1986. Financial Reporting Release No. 28. Accounting for Loan Losses by Registrants Engaged in Lending Activities. Washington, D.C.: SEC.
  • 17
    • 85038715519 scopus 로고    scopus 로고
    • SEC official reports R&D write-offs fell by half due to rules
    • April 30
    • Wall Street Journal. 1999. SEC official reports R&D write-offs fell by half due to rules. (April 30): B8.
    • (1999) Wall Street Journal


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.