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Volumn 16, Issue 2, 2002, Pages 137-151

Characteristics influencing perceptions of accounting pronouncement quality

Author keywords

Accounting pronouncements; FASB

Indexed keywords


EID: 33644665957     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2002.16.2.137     Document Type: Article
Times cited : (10)

References (11)
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  • 2
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  • 3
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    • Kaplan, D.1    Fender, E.A.2
  • 4
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    • Criteria employed by the AIMR Financial Accounting Policy Committee in evaluating financial accounting standards
    • (June)
    • Knutson, P. H., and G. U. Napolitano. 1998. Criteria employed by the AIMR Financial Accounting Policy Committee in evaluating financial accounting standards. Accounting Horizons 12 (June): 170-176.
    • (1998) Accounting Horizons , vol.12 , pp. 170-176
    • Knutson, P.H.1    Napolitano, G.U.2
  • 5
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    • The importance of high quality accounting standards
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    • Levitt, A. 1998. The importance of high quality accounting standards. Accounting Horizons 12 (March): 79-82.
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    • Levitt, A.1
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    • Reither, C. L. 1996. Survey results: Best and worst accounting standards. 1996. AAA/FASB Financial Reporting Issues Conference. December 11, 1996.
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    • Reither, C.L.1
  • 8
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    • What are the best and the worst accounting standards?
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    • Reither, C. L. 1998. What are the best and the worst accounting standards? Accounting Horizons 12 (September): 283-292.
    • (1998) Accounting Horizons , vol.12 , pp. 283-292
    • Reither, C.L.1
  • 9
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    • Characteristics of high quality accounting standards
    • (June)
    • Rogero, L. H. 1998. Characteristics of high quality accounting standards. Accounting Horizons 12 (June): 177-183.
    • (1998) Accounting Horizons , vol.12 , pp. 177-183
    • Rogero, L.H.1
  • 10
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    • Smith, J. T. 1998. Responding to FASB standard-setting proposals. Accounting Horizons 12 (June): 163-169.
    • (1998) Accounting Horizons , vol.12 , pp. 163-169
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  • 11
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    • Characteristics of high quality accounting standards: Perspective of the corporate preparer
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    • Wulff, J. K., and S. Koski-Grafer. 1998. Characteristics of high quality accounting standards: Perspective of the corporate preparer. Accounting Horizons 12 (June): 188-191.
    • (1998) Accounting Horizons , vol.12 , pp. 188-191
    • Wulff, J.K.1    Koski-Grafer, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.