-
7
-
-
33644870776
-
Reducing the Burden of U.S. GAAP Reconciliations by Foreign Companies Listed in the United States: The Key Question of Materiality
-
Adams, C. A., P. Weetman, E. A. E. Jones and S. J. Gray, 'Reducing the Burden of U.S. GAAP Reconciliations by Foreign Companies Listed in the United States: The Key Question of Materiality', European Accounting Review, Vol. 8, No. 1, 1999.
-
(1999)
European Accounting Review
, vol.8
, Issue.1
-
-
Adams, C.A.1
Weetman, P.2
Jones, E.A.E.3
Gray, S.J.4
-
9
-
-
8744232063
-
The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards
-
Ang, N., N. Gallery and B. K. Sidhu, 'The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards', Abacus, Vol. 36, No. 1, 2000.
-
(2000)
Abacus
, vol.36
, Issue.1
-
-
Ang, N.1
Gallery, N.2
Sidhu, B.K.3
-
11
-
-
0008680835
-
Rational Economic Behavior and Lobbying on Accounting Issues
-
Deakin, E. B., 'Rational Economic Behavior and Lobbying on Accounting Issues', The Accounting Review, Vol. 64, No. 1, 1989.
-
(1989)
The Accounting Review
, vol.64
, Issue.1
-
-
Deakin, E.B.1
-
12
-
-
14844330233
-
Economic Consequences of Accounting for Stock-Based Compensation
-
Dechow, P. M., A. P. Hutton and R. G. Sloan, 'Economic Consequences of Accounting for Stock-Based Compensation', Journal of Accounting Research, Vol. 34, Supplement, 1996.
-
(1996)
Journal of Accounting Research
, vol.34
, Issue.SUPPL.
-
-
Dechow, P.M.1
Hutton, A.P.2
Sloan, R.G.3
-
13
-
-
84978551259
-
Some Economic Determinants of Management Lobbying for Alternative Methods of Accounting: Evidence from the Accounting for Interest Costs Issue
-
Dhaliwal, D. S., 'Some Economic Determinants of Management Lobbying for Alternative Methods of Accounting: Evidence From the Accounting for Interest Costs Issue', Journal of Business Finance and Accounting, Vol. 9, No. 2, 1982.
-
(1982)
Journal of Business Finance and Accounting
, vol.9
, Issue.2
-
-
Dhaliwal, D.S.1
-
14
-
-
0036026432
-
Large-Sample Evidence on the Debt Covenant Hypothesis
-
Dichev, I. D., and D. J. Skinner, 'Large-Sample Evidence on the Debt Covenant Hypothesis', Journal of Accounting Research, Vol. 40, No. 4, 2002.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.4
-
-
Dichev, I.D.1
Skinner, D.J.2
-
15
-
-
0042414775
-
An Examination of Debt-Equity Proxies vs Actual Debt Covenant Restrictions in Accounting Choice Studies
-
Duke, J. V., D. P. Franz and H. G. Hunt, 'An Examination of Debt-Equity Proxies vs Actual Debt Covenant Restrictions in Accounting Choice Studies', Journal of Business Finance and Accounting, Vol. 22, No. 5, 1995.
-
(1995)
Journal of Business Finance and Accounting
, vol.22
, Issue.5
-
-
Duke, J.V.1
Franz, D.P.2
Hunt, H.G.3
-
16
-
-
0002125048
-
An Empirical Examination of Debt Covenant Restrictions and Accounting-Related Debt Proxies
-
Duke, J. V., and H. G. Hunt, 'An Empirical Examination of Debt Covenant Restrictions and Accounting-Related Debt Proxies', Journal of Accounting and Economics, Vol. 12, No. 1, 1990.
-
(1990)
Journal of Accounting and Economics
, vol.12
, Issue.1
-
-
Duke, J.V.1
Hunt, H.G.2
-
17
-
-
0002597376
-
Lobbying Against Proposed Accounting Standards: The Case of Employers' Pension Accounting
-
Francis, J. R., 'Lobbying Against Proposed Accounting Standards: The Case of Employers' Pension Accounting', Journal of Accounting and Public Policy, Vol. 6, No. 1, 1987.
-
(1987)
Journal of Accounting and Public Policy
, vol.6
, Issue.1
-
-
Francis, J.R.1
-
18
-
-
8744293890
-
Corporate Non-Participation in the ASB Standard-Setting Process
-
Georgiou, G., 'Corporate Non-Participation in the ASB Standard-Setting Process', European Accounting Review, Vol. 11, No. 4, 2002.
-
(2002)
European Accounting Review
, vol.11
, Issue.4
-
-
Georgiou, G.1
-
19
-
-
27944437276
-
Corporate Lobbying on Accounting Standards: Methods. Timing and Perceived Effectiveness
-
'Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness', Abacus, Vol. 40, No. 2, 2004.
-
(2004)
Abacus
, vol.40
, Issue.2
-
-
-
20
-
-
0001959457
-
Accounting for Goodwill: An Examination of Factors Influencing Management Preferences
-
Gore, P., F. M. Taib and P. A. Taylor, 'Accounting for Goodwill: An Examination of Factors Influencing Management Preferences', Accounting and Business Research, Vol. 30, No. 3, 2000.
-
(2000)
Accounting and Business Research
, vol.30
, Issue.3
-
-
Gore, P.1
Taib, F.M.2
Taylor, P.A.3
-
21
-
-
84984126581
-
Foreign Exchange Gains and Losses: Impact on Reported Earnings
-
Griffin, P. A., 'Foreign Exchange Gains and Losses: Impact on Reported Earnings', Abacus, Vol. 18, No. 1, 1982.
-
(1982)
Abacus
, vol.18
, Issue.1
-
-
Griffin, P.A.1
-
22
-
-
27844545235
-
Investigating Standard Setting: Accounting for the United Kingdom's Private Finance Initiative
-
Hodges, R., and H. Mellett, 'Investigating Standard Setting: Accounting for the United Kingdom's Private Finance Initiative', Accounting Forum, Vol. 26, No. 2, 2002.
-
(2002)
Accounting Forum
, vol.26
, Issue.2
-
-
Hodges, R.1
Mellett, H.2
-
23
-
-
8744225642
-
Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices
-
Hill, N. T., S. W. Shelton and K. T. Stevens, 'Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices', Abacus, Vol. 38, No. 1, 2002.
-
(2002)
Abacus
, vol.38
, Issue.1
-
-
Hill, N.T.1
Shelton, S.W.2
Stevens, K.T.3
-
26
-
-
84963478970
-
An Analysis of the Content of Corporate Submissions on Proposed Accounting Standards in the U.K
-
MacArthur, J. B., 'An Analysis of the Content of Corporate Submissions on Proposed Accounting Standards in the U.K.', Accounting and Business Research, Vol. 18, No. 71, 1988.
-
(1988)
Accounting and Business Research
, vol.18
, Issue.71
-
-
MacArthur, J.B.1
-
27
-
-
0000306343
-
An Investigation into the Influence of Cultural Factors in the International Lobbying of the International Accounting Standards Committee: The Case of E32. Comparability of Financial Statements
-
-, 'An Investigation Into the Influence of Cultural Factors in the International Lobbying of the International Accounting Standards Committee: The Case of E32, Comparability of Financial Statements', International Journal of Accounting, Vol. 31, No. 2, 1996.
-
(1996)
International Journal of Accounting
, vol.31
, Issue.2
-
-
-
28
-
-
0041594080
-
The Impact of Cultural Factors on the Lobbying of the International Accounting Standards Committee on E32. Comparability of Financial Statements: An Extension of MacArthur to Accounting Member Bodies
-
-, 'The Impact of Cultural Factors on the Lobbying of the International Accounting Standards Committee on E32, Comparability of Financial Statements: An Extension of MacArthur to Accounting Member Bodies', Journal of International Accounting, Auditing and Taxation, Vol. 8, No. 2, 1999.
-
(1999)
Journal of International Accounting, Auditing and Taxation
, vol.8
, Issue.2
-
-
-
29
-
-
8744302147
-
An Empirical Investigation into the Impact of Profit Sharing Schemes of Executives on the Content of Corporate Submissions on Proposed Accounting Standards
-
MacArthur, J. B., and R. E. V. Groves, 'An Empirical Investigation Into the Impact of Profit Sharing Schemes of Executives on the Content of Corporate Submissions on Proposed Accounting Standards', Journal of Business Finance and Accounting, Vol. 20, No. 5, 1993.
-
(1993)
Journal of Business Finance and Accounting
, vol.20
, Issue.5
-
-
MacArthur, J.B.1
Groves, R.E.V.2
-
30
-
-
0033634563
-
Constituent Lobbying and its Impact on the Development of Financial Reporting Regulations: Evidence from Germany
-
McLeay, S., D. Ordelheide and S. Young, 'Constituent Lobbying and its Impact on the Development of Financial Reporting Regulations: Evidence from Germany', Accounting, Organizations and Society, Vol. 25, No. 1, 2000.
-
(2000)
Accounting, Organizations and Society
, vol.25
, Issue.1
-
-
McLeay, S.1
Ordelheide, D.2
Young, S.3
-
31
-
-
27944456712
-
Drafting Accounting Law: An Analysis of Internationalized Interest Representation
-
C. Leuz. D. Pfaff and A. Hopwood (eds), Oxford University Press
-
McLeay, S., and D. Merkl, 'Drafting Accounting Law: An Analysis of Internationalized Interest Representation', in C. Leuz, D. Pfaff and A. Hopwood (eds), The Economics of Politics of Accounting, Oxford University Press, 2004.
-
(2004)
The Economics of Politics of Accounting
-
-
McLeay, S.1
Merkl, D.2
-
34
-
-
84888589961
-
An Analysis of Submissions to the ASRB on Release 411 "Foreign Currency Translation-Questionnaire"
-
November
-
Pacceca, T., 'An Analysis of Submissions to the ASRB on Release 411 "Foreign Currency Translation-Questionnaire"', Accounting and Finance, November 1995.
-
(1995)
Accounting and Finance
-
-
Pacceca, T.1
-
35
-
-
34248995353
-
The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia
-
Parker, R. H., and R. D. Morris, 'The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia', Abacus, Vol. 37, No. 3, 2001.
-
(2001)
Abacus
, vol.37
, Issue.3
-
-
Parker, R.H.1
Morris, R.D.2
-
36
-
-
39149122319
-
Accounting-Based Constraints in Public and Private Debt Agreements: Their Association with Leverage and Impact on Accounting Choice
-
Press, E. G., and J. B. Weintrop, 'Accounting-Based Constraints in Public and Private Debt Agreements: Their Association with Leverage and Impact on Accounting Choice', Journal of Accounting and Economics, Vol. 12, No. 1, 1990.
-
(1990)
Journal of Accounting and Economics
, vol.12
, Issue.1
-
-
Press, E.G.1
Weintrop, J.B.2
-
37
-
-
84985274516
-
Foreign Stock Market Listings: A Case Study of Daimler-Benz
-
Radebaugh, L. H., G. Gebhardt and S. J. Gray, 'Foreign Stock Market Listings: A Case Study of Daimler-Benz', Journal of International Financial Management and Accounting, Vol. 6, No. 2, 1995.
-
(1995)
Journal of International Financial Management and Accounting
, vol.6
, Issue.2
-
-
Radebaugh, L.H.1
Gebhardt, G.2
Gray, S.J.3
-
38
-
-
27944451683
-
Comment Letters as Indicators of Overall Corporate Manager Preferences: Employers' Accounting for Pensions
-
Saemann, G., 'Comment Letters as Indicators of Overall Corporate Manager Preferences: Employers' Accounting for Pensions', Research in Accounting Regulation, Vol. 11, 1997.
-
(1997)
Research in Accounting Regulation
, vol.11
-
-
Saemann, G.1
-
39
-
-
8744284580
-
Participation Choice: The Exposure Draft for Postretirement Benefits Other Than Pensions
-
Schalow, C. M., 'Participation Choice: The Exposure Draft for Postretirement Benefits Other Than Pensions', Accounting Horizons, Vol. 9, No. 1, 1995.
-
(1995)
Accounting Horizons
, vol.9
, Issue.1
-
-
Schalow, C.M.1
-
40
-
-
27944502348
-
The American Influence in Accounting: Myth or Reality? the Statement of Cash Flows Example
-
Stolowy, H., and S. Walser-Prochazka, 'The American Influence in Accounting: Myth or Reality? The Statement of Cash Flows Example', International Journal of Accounting, Vol. 27, No. 3, 1992.
-
(1992)
International Journal of Accounting
, vol.27
, Issue.3
-
-
Stolowy, H.1
Walser-Prochazka, S.2
-
41
-
-
0002599368
-
Lobbying of Accounting Standard-Setting Bodies in the U.K. and the U.S.A.: A Downsian Analysis
-
Sutton, T. G., 'Lobbying of Accounting Standard-Setting Bodies in the U.K. and the U.S.A.: A Downsian Analysis', Accounting, Organizations and Society, Vol. 9, No. 1, 1984.
-
(1984)
Accounting, Organizations and Society
, vol.9
, Issue.1
-
-
Sutton, T.G.1
-
42
-
-
27944468514
-
The Proposed Introduction of Current Cost Accounting in the U.K
-
The Proposed Introduction of Current Cost Accounting in the U.K.', Journal of Accounting and Economics, Vol. 10, No. 7, 1988.
-
(1988)
Journal of Accounting and Economics
, vol.10
, Issue.7
-
-
-
43
-
-
84947696066
-
Respondent Lobbying in the Australian Accounting Standard-Setting Process: ED 49 (A Case Study)
-
Tutticci, L. K. Dunstan and S. Holmes, 'Respondent Lobbying in the Australian Accounting Standard-Setting Process: ED 49 (A Case Study)', Accounting, Auditing and Accountability Journal, Vol. 7, No. 2, 1994.
-
(1994)
Accounting, Auditing and Accountability Journal
, vol.7
, Issue.2
-
-
Tutticci, L.1
Dunstan, K.2
Holmes, S.3
-
44
-
-
27944506696
-
Pressure and Politics in Financial Accounting Regulation: The Case of Financial Conglomerates in the Netherlands
-
Van Lent, L., 'Pressure and Politics in Financial Accounting Regulation: The Case of Financial Conglomerates in the Netherlands', Abacus, Vol. 33, No. 1, 1997.
-
(1997)
Abacus
, vol.33
, Issue.1
-
-
Van Lent, L.1
-
45
-
-
0002623252
-
A Critical Assessment of the Literature on Political Activity and Accounting Regulation
-
Walker, R. G., and P. Robinson, 'A Critical Assessment of the Literature on Political Activity and Accounting Regulation', Research in Accounting Regulation, Vol. 7, 1993.
-
(1993)
Research in Accounting Regulation
, vol.7
-
-
Walker, R.G.1
Robinson, P.2
-
46
-
-
0000674202
-
Towards a Positive Accounting Theory of the Determination of Accounting Standards
-
Watts, R. L., and J. L. Zimmerman, 'Towards a Positive Accounting Theory of the Determination of Accounting Standards', The Accounting Review, Vol. 53, No. 1, 1978.
-
(1978)
The Accounting Review
, vol.53
, Issue.1
-
-
Watts, R.L.1
Zimmerman, J.L.2
-
48
-
-
0000047027
-
Positive Accounting Theory: A Ten Year Perspective
-
-, 'Positive Accounting Theory: A Ten Year Perspective', The Accounting Review, Vol. 65, No. 1, 1990.
-
(1990)
The Accounting Review
, vol.65
, Issue.1
-
-
-
49
-
-
84986108436
-
Controlling the Standard-Setting Agenda: The Role of FRS 3
-
Weetman, P., 'Controlling the Standard-Setting Agenda: The Role of FRS 3', Accounting, Auditing and Accountability Journal, Vol. 14, No. 1, 2001.
-
(2001)
Accounting, Auditing and Accountability Journal
, vol.14
, Issue.1
-
-
Weetman, P.1
-
50
-
-
84986082918
-
Lobbying on Accounting Issues Preparer/User Imbalance in the Case of the Operating and Financial Review
-
Weetman, P., E. S. Davie and W. Collins, 'Lobbying on Accounting Issues Preparer/User Imbalance in the Case of the Operating and Financial Review', Accounting, Auditing and Accountability Journal, Vol. 9, No. 1, 1996.
-
(1996)
Accounting, Auditing and Accountability Journal
, vol.9
, Issue.1
-
-
Weetman, P.1
Davie, E.S.2
Collins, W.3
-
51
-
-
0005695112
-
"Political" Lobbying on Proposed Standards: A Challenge to the IASB
-
Zeff, S. A., '"Political" Lobbying on Proposed Standards: A Challenge to the IASB', Accounting Horizons, Vol. 16, No. 1, 2002.
-
(2002)
Accounting Horizons
, vol.16
, Issue.1
-
-
Zeff, S.A.1
-
52
-
-
0001524136
-
An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice
-
Zmijewski, M. E., and R. L. Hagerman, 'An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice', Journal of Accounting and Economics, Vol. 3, No. 2, 1981.
-
(1981)
Journal of Accounting and Economics
, vol.3
, Issue.2
-
-
Zmijewski, M.E.1
Hagerman, R.L.2
|