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Volumn 19, Issue 1, 2005, Pages 25-34

Rules-based standards and the lack of principles in accounting

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EID: 33745051691     PISSN: 08887993     EISSN: None     Source Type: Journal    
DOI: 10.2308/acch.2005.19.1.25     Document Type: Article
Times cited : (75)

References (17)
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  • 3
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    • Power and policy making: The development of an R & D standard
    • Hope, T., and R. Gray. 1982. Power and policy making: The development of an R & D standard. Journal of Business Finance and Accounting 9 (4): 531-558.
    • (1982) Journal of Business Finance and Accounting , vol.9 , Issue.4 , pp. 531-558
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  • 5
    • 0012638236 scopus 로고    scopus 로고
    • Norwalk, CT: Financial Accounting Standards Board for the G4 + 1
    • McGregor, W. 1996. Accounting for Leases: A New Approach. Norwalk, CT: Financial Accounting Standards Board for the G4 + 1.
    • (1996) Accounting for Leases: A New Approach
    • McGregor, W.1
  • 7
    • 33645048305 scopus 로고
    • Investment decisions and the equity accounting standard
    • Mulford, C. W., and E. Comiskey. 1988. Investment decisions and the equity accounting standard. The Accounting Review 61 (July): 519-525.
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  • 9
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    • 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
  • 10
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    • A political history of goodwill in the U.K.: An illustration of cyclical standard setting
    • Nobes, C. W. 1992. A political history of goodwill in the U.K.: An illustration of cyclical standard setting. Abacus 28 (2): 142-161.
    • (1992) Abacus , vol.28 , Issue.2 , pp. 142-161
    • Nobes, C.W.1
  • 11
    • 33751083520 scopus 로고    scopus 로고
    • An analysis of the international development of the equity method
    • _. 2002. An analysis of the international development of the equity method. Abacus 38 (1): 16-45.
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  • 12
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    • Principles-based accounting standards
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  • 13
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    • The politicization of accounting
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    • (1978) Journal of Accountancy , vol.146 , Issue.NOVEMBER , pp. 65-72
    • Solomons, D.1
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    • (1997) The Development of Accounting in an International Context , pp. 177-192


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.