메뉴 건너뛰기




Volumn 4, Issue 2, 2005, Pages 195-212

Accounting standards: Rules, principles, or wild guesses?;Les normes comptables: Règles, principes ou jeu de hasard?

Author keywords

Estimates; Judgment; Principles; Standards

Indexed keywords


EID: 28844444198     PISSN: 14998653     EISSN: None     Source Type: Journal    
DOI: 10.1506/AR61-E5HE-C208-N8XB     Document Type: Review
Times cited : (3)

References (17)
  • 2
    • 0001280732 scopus 로고
    • The debt equivalence of leases: An empirical investigation
    • Bowman, R. 1980. The debt equivalence of leases: An empirical investigation. The Accounting Review 55 (2): 237-55.
    • (1980) The Accounting Review , vol.55 , Issue.2 , pp. 237-255
    • Bowman, R.1
  • 3
    • 1142291037 scopus 로고    scopus 로고
    • Evidence from China on whether harmonized accounting standards harmonize accounting practices
    • Chen, S., Z. Sun, and Y. Wang. 2002. Evidence from China on whether harmonized accounting standards harmonize accounting practices. Accounting Horizons 16 (3): 183-98.
    • (2002) Accounting Horizons , vol.16 , Issue.3 , pp. 183-198
    • Chen, S.1    Sun, Z.2    Wang, Y.3
  • 4
    • 21844494527 scopus 로고
    • Operating lease accounting and the market's assessment of equity risk
    • Ely, K. 1995. Operating lease accounting and the market's assessment of equity risk. Journal of Accounting Research 33 (2): 435-58.
    • (1995) Journal of Accounting Research , vol.33 , Issue.2 , pp. 435-458
    • Ely, K.1
  • 9
    • 28844476901 scopus 로고    scopus 로고
    • August 31
    • Financial Accounting Standards Board (FASB). 2004b. The FASB report. August 31, 259.
    • (2004) The FASB Report , pp. 259
  • 10
    • 0001036301 scopus 로고
    • Economic consequences of accounting standards: The lease disclosure rule change
    • Imhoff, E., and J. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics 10 (4): 277-310.
    • (1988) Journal of Accounting and Economics , vol.10 , Issue.4 , pp. 277-310
    • Imhoff, E.1    Thomas, J.2
  • 12
    • 33745030430 scopus 로고    scopus 로고
    • Behavioral evidence on the effects of principles- and rules-based standards
    • Nelson, M. W. 2003. Behavioral evidence on the effects of principles- and rules-based standards. Accounting Horizons 17 (1): 91-104.
    • (2003) Accounting Horizons , vol.17 , Issue.1 , pp. 91-104
    • Nelson, M.W.1
  • 14
    • 28844457365 scopus 로고
    • Judgment in jeopardy
    • Skinner, R. 1995. Judgment in jeopardy. CA Magazine (November): 14-21.
    • (1995) CA Magazine , Issue.NOVEMBER , pp. 14-21
    • Skinner, R.1
  • 15
    • 28844444748 scopus 로고    scopus 로고
    • Accounting professionalism - They just don't get it!
    • Wyatt, A. R. 2004. Accounting professionalism - they just don't get it! Accounting Horizons 18(1): 1-12.
    • (2004) Accounting Horizons , vol.18 , Issue.1 , pp. 1-12
    • Wyatt, A.R.1
  • 16
    • 8644237735 scopus 로고    scopus 로고
    • How the U.S. accounting profession got where it is today: Part 1
    • Zeff, S. A. 2003a. How the U.S. accounting profession got where it is today: Part 1. Accounting Horizons 17 (3): 189-206.
    • (2003) Accounting Horizons , vol.17 , Issue.3 , pp. 189-206
    • Zeff, S.A.1
  • 17
    • 8644237735 scopus 로고    scopus 로고
    • How the U.S. accounting profession got where it is today: Part 2
    • Zeff, S. A. 2003b. How the U.S. accounting profession got where it is today: Part 2. Accounting Horizons 17 (4): 267-86.
    • (2003) Accounting Horizons , vol.17 , Issue.4 , pp. 267-286
    • Zeff, S.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.