Principles- versus rules-based accounting standards: The FASB's standard setting strategy

Abacus

Volumn 42, Issue 2, 2006, Pages 165-188

  Benston, George J ^a   Bromwich, Michael ^b   Wagenhofer, Alfred ^c  

^a EMORY UNIVERSITY   (United States)

^b LONDON SCHOOL OF ECONOMICS   (United Kingdom)

^c UNIVERSITY OF GRAZ   (Austria)

Author keywords

Accounting standards; FASB; Principles; Rules; Rules based

Indexed keywords

EID: 33745030354     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.2006.00196.x     Document Type: Review

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