-
1
-
-
0003953519
-
-
AAA (American Accounting Association, Committee on Concepts and Standards for External Financial Reports). American Accounting Association
-
AAA (American Accounting Association, Committee on Concepts and Standards for External Financial Reports), Statement on Accounting Theory and Theory Acceptance, American Accounting Association, 1977.
-
(1977)
Statement on Accounting Theory and Theory Acceptance
-
-
-
2
-
-
70849093474
-
Criteria for Assessing the Quality of an Accounting Standard
-
AAA FASC (American Accounting Association's Financial Accounting Standards Committee, T. J. Linsmeier et al.). Vol. No.
-
AAA FASC (American Accounting Association's Financial Accounting Standards Committee, T. J. Linsmeier et al.) Criteria for Assessing the Quality of an Accounting Standard Accounting Horizons, Vol. 12, No. 2, 1998.
-
(1998)
Accounting Horizons
, vol.12
, Issue.2
-
-
-
3
-
-
33751559876
-
Financial accounting and reporting standards for private entities
-
AAA FASC (American Accounting Association's Financial Accounting Standards Committee, C. A. Botosan et al.). Vol. No.
-
AAA FASC (American Accounting Association's Financial Accounting Standards Committee, C. A. Botosan et al.) Financial Accounting and Reporting Standards for Private Entities Accounting Horizons, Vol. 20, No. 2, 2006.
-
(2006)
Accounting Horizons
, vol.20
, Issue.2
-
-
-
4
-
-
41849099285
-
Response to FASB exposure draft, "the fair value option for financial assets and financial liabilities, including an amendment of fasb statement no. 115"
-
AAA FASC (American Accounting Association's Financial Accounting Standards Committee, H. A. Skaife et al.). Vol. No.
-
AAA FASC (American Accounting Association's Financial Accounting Standards Committee, H. A. Skaife et al.) Response to FASB Exposure Draft, "The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115" Accounting Horizons, Vol. 21, No. 2, 2007.
-
(2007)
Accounting Horizons
, vol.21
, Issue.2
-
-
-
6
-
-
33751175627
-
Do firms understate stock options-based compensation expense disclosed under sfas 123?
-
Vol. No.
-
Aboody, D., M. E. Barth R. Kasznik Do Firms Understate Stock Options-Based Compensation Expense Disclosed Under SFAS 123? Review of Accounting Studies, Vol. 11, No. 4, 2006.
-
(2006)
Review of Accounting Studies
, vol.11
, Issue.4
-
-
Aboody, D.1
Barth, M.E.2
Kasznik, R.3
-
7
-
-
20144374706
-
The value relevance of intangibles: The case of software capitalization
-
Vol. Supplement
-
Aboody, D. B. Lev The Value Relevance of Intangibles: The Case of Software Capitalization Journal of Accounting Research, Vol. 36 (Supplement 1998.
-
(1998)
Journal of Accounting Research
, vol.36
-
-
Aboody, D.1
Lev, B.2
-
8
-
-
33745327003
-
Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments
-
Ahmed, A., E. Kilic G. Lobo Does Recognition Versus Disclosure Matter? Evidence From Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments The Accounting Review, Vol. 81, No. 3, 2006.
-
(2006)
The Accounting Review
, vol.81
, Issue.3
-
-
Ahmed, A.1
Kilic, E.2
Lobo, G.3
-
10
-
-
0030213196
-
Value-relevance of nonfinancial information: The wireless communications industry
-
Amir, E. B. Lev Value-Relevance of Nonfinancial Information: The Wireless Communications Industry Journal of Accounting and Economics, Vol. 22, Nos 1-3, 1996.
-
(1996)
Journal of Accounting and Economics
, vol.22
, Issue.13
-
-
Amir, E.1
Lev, B.2
-
11
-
-
70849094023
-
On the methodology of a conceptual framework for financial accounting: 2. from jurisprudence to soft systems analysis
-
Archer, S. On the Methodology of a Conceptual Framework for Financial Accounting: 2. From Jurisprudence to Soft Systems Analysis Accounting, Business and Financial History, Vol. 3, No. 1, 1993.
-
(1993)
Accounting, Business and Financial History
, vol.3
, Issue.1
-
-
Archer, S.1
-
12
-
-
0002742759
-
An empirical evaluation of accounting income numbers
-
Ball, R. P. Brown An Empirical Evaluation of Accounting Income Numbers Journal of Accounting Research, Vol. 6, No. 2, 1968.
-
(1968)
Journal of Accounting Research
, vol.6
, Issue.2
-
-
Ball, R.1
Brown, P.2
-
13
-
-
0042780791
-
The effect of international institutional factors on properties of accounting earnings
-
Ball, R., S. P. Kothari A. Robin The Effect of International Institutional Factors on Properties of Accounting Earnings Journal of Accounting and Economics, Vol. 29, No. 1, 2000.
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.1
-
-
Ball, R.1
Kothari, S.P.2
Robin, A.3
-
14
-
-
0001936299
-
Valuation-based accounting research: Implications for financial reporting and opportunities for future research
-
Barth, M. E. Valuation-Based Accounting Research: Implications for Financial Reporting and Opportunities for Future Research Accounting and Finance, Vol. 40, No. 1, 2000.
-
(2000)
Accounting and Finance
, vol.40
, Issue.1
-
-
Barth, M.E.1
-
15
-
-
69949173125
-
Research, standard setting, and global financial reporting
-
Barth, M. E. Research, Standard Setting, and Global Financial Reporting Foundations and Trends in Accounting, Vol. 1, No. 2, Now Publishers, 2006.
-
(2006)
Foundations and Trends in Accounting
, vol.1
, Issue.2
-
-
Barth, M.E.1
-
16
-
-
56649094128
-
Global financial reporting: Implications for U.S. academics
-
Barth, M. E. Global Financial Reporting: Implications for U.S. Academics The Accounting Review, Vol. 83, No. 5, 2008.
-
(2008)
The Accounting Review
, vol.83
, Issue.5
-
-
Barth, M.E.1
-
17
-
-
0002604906
-
The relevance of the value relevance literature for financial accounting standard-setting: Another view
-
Vol. Nos
-
Barth, M. E., W. Beaver W. R. Landsman The Relevance of the Value Relevance Literature for Financial Accounting Standard-Setting: Another View Journal of Accounting and Economics, Vol. 31, Nos 1-3, 2001.
-
(2001)
Journal of Accounting and Economics
, vol.31
, Issue.13
-
-
Barth, M.E.1
Beaver, W.2
Landsman, W.R.3
-
18
-
-
54649084681
-
Brand values and capital market valuation
-
Vol. Nos
-
Barth, M. E., M. B. Clement, G. Foster R. Kasznik Brand Values and Capital Market Valuation Review of Accounting Studies, Vol. 3, Nos 1/2, 1998.
-
(1998)
Review of Accounting Studies
, vol.3
, Issue.1-2
-
-
Barth, M.E.1
Clement, M.B.2
Foster, G.3
Kasznik, R.4
-
19
-
-
20144374308
-
Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates
-
Vol. Supplement
-
Barth, M. E. G. Clinch Revalued Financial, Tangible, and Intangible Assets: Associations With Share Prices and Non-Market-Based Value Estimates Journal of Accounting Research, Vol. 36 (Supplement 1998.
-
(1998)
Journal of Accounting Research
, vol.36
-
-
Barth, M.E.1
Clinch, G.2
-
20
-
-
0031498138
-
The conservatism principle and the asymmetric timeliness of earnings
-
Basu, S. The Conservatism Principle and the Asymmetric Timeliness of Earnings Journal of Accounting and Economics, Vol. 24, No. 1, 1997.
-
(1997)
Journal of Accounting and Economics
, vol.24
, Issue.1
-
-
Basu, S.1
-
21
-
-
34547601502
-
Introduction
-
W. T. Baxter. A. S. Davidson. eds. Institute of Chartered Accountants in England and Wales
-
Baxter, W. T. Introduction in W. T. Baxter A. S. Davidson (eds Studies in Accounting, Institute of Chartered Accountants in England and Wales, 1977.
-
(1977)
Studies in Accounting
-
-
Baxter, W.T.1
-
22
-
-
0038201376
-
The impact of constructive operating lease capitalization on key accounting ratios
-
Beattie, V., K. Edwards A. Goodacre The Impact of Constructive Operating Lease Capitalization on Key Accounting Ratios Accounting and Business Research, Vol. 28, No. 4, 1998.
-
(1998)
Accounting and Business Research
, vol.28
, Issue.4
-
-
Beattie, V.1
Edwards, K.2
Goodacre, A.3
-
23
-
-
33644700941
-
International Lease-Accounting Reform and Economic Consequences: The Views of UK Users and Preparers
-
Beattie, V., A. Goodacre S. J. Thomson International Lease-Accounting Reform and Economic Consequences: The Views of UK Users and Preparers International Journal of Accounting, Vol. 41, No. 1, 2006.
-
(2006)
International Journal of Accounting
, vol.41
, Issue.1
-
-
Beattie, V.1
Goodacre, A.2
Thomson, S.J.3
-
24
-
-
0002072633
-
The Information Content of Annual Earnings Announcements
-
Vol. Supplement
-
Beaver, W. H. The Information Content of Annual Earnings Announcements Journal of Accounting Research, Vol. 6 (Supplement 1968.
-
(1968)
Journal of Accounting Research
, vol.6
-
-
Beaver, W.H.1
-
25
-
-
0001934422
-
What Should be the FASB's Objectives?
-
Beaver, W. H. What Should be the FASB's Objectives? Journal of Accountancy, Vol. 136, No. 2, 1973.
-
(1973)
Journal of Accountancy
, vol.136
, Issue.2
-
-
Beaver, W.H.1
-
27
-
-
34547602988
-
The Nature of Financial Accounting Objectives: A Summary and Synthesis
-
Vol. Supplement
-
Beaver, W. H. J. S. Demski The Nature of Financial Accounting Objectives: A Summary and Synthesis Journal of Accounting Research, Vol. 12 (Supplement 1974.
-
(1974)
Journal of Accounting Research
, vol.12
-
-
Beaver, W.H.1
Demski, J.S.2
-
29
-
-
33751520328
-
Recognition Versus Disclosure of Stock Option Compensation: An Analysis of Judgements and Decisions on Nonprofessional Investors
-
Belzile, R., A. Fortin C. Viger Recognition Versus Disclosure of Stock Option Compensation: An Analysis of Judgements and Decisions on Nonprofessional Investors Canadian Accounting Perspectives, Vol. 5, No. 2, 2006.
-
(2006)
Canadian Accounting Perspectives
, vol.5
, Issue.2
-
-
Belzile, R.1
Fortin, A.2
Viger, C.3
-
31
-
-
33745045705
-
Rules, Principles and Judgments in Accounting Standards
-
Bennett, B., M. Bradbury H. Prangnell Rules, Principles and Judgments in Accounting Standards Abacus, Vol. 42, No. 2, 2006.
-
(2006)
Abacus
, vol.42
, Issue.2
-
-
Bennett, B.1
Bradbury, M.2
Prangnell, H.3
-
32
-
-
65549170792
-
Commentary on "standard Setting Process in Trouble (Again)"
-
Beresford, D. R. Commentary on "Standard Setting Process in Trouble (Again)" Accounting Horizons, Vol. 5, No. 2, 1991.
-
(1991)
Accounting Horizons
, vol.5
, Issue.2
-
-
Beresford, D.R.1
-
33
-
-
0000061858
-
A Request for More Research to Support Financial Accounting Standard-Setting AAA - Accounting, Behavior and Organizations Section
-
Vol. Supplement
-
Beresford, D. R. A Request for More Research to Support Financial Accounting Standard-Setting AAA - Accounting, Behavior and Organizations Section Behavioral Research in Accounting, Vol. 6 (Supplement 1994.
-
(1994)
Behavioral Research in Accounting
, vol.6
-
-
Beresford, D.R.1
-
34
-
-
0012723668
-
Interactions between the FASB and the Academic Community
-
Beresford, D. R. L. Johnson Interactions Between the FASB and the Academic Community Accounting Horizons, Vol. 9, No. 2, 1995.
-
(1995)
Accounting Horizons
, vol.9
, Issue.2
-
-
Beresford, D.R.1
Johnson, L.2
-
35
-
-
21844508500
-
Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience
-
Bernard, V. L., R. C. Merton K. G. Palepu Mark-to-Market Accounting for Banks and Thrifts: Lessons From the Danish Experience Journal of Accounting Research, Vol. 33, No. 1, 1995.
-
(1995)
Journal of Accounting Research
, vol.33
, Issue.1
-
-
Bernard, V.L.1
Merton, R.C.2
Palepu, K.G.3
-
36
-
-
70849111152
-
-
Working Paper, Tilburg University
-
Beuselinck, C., P. Joos S. Van der Meulen, International Earnings Comparability, Working Paper, Tilburg University, 2007.
-
(2007)
International Earnings Comparability
-
-
Beuselinck, C.1
Joos, P.2
Van Der Meulen, S.3
-
38
-
-
33645857236
-
The Conceptual Framework as a Coherent System for the Development of Accounting Standards
-
Booth, B. The Conceptual Framework as a Coherent System for the Development of Accounting Standards Abacus, Vol. 39, No. 3, 2003.
-
(2003)
Abacus
, vol.39
, Issue.3
-
-
Booth, B.1
-
39
-
-
61349198308
-
Capital Markets Research and Accounting Standard-Setting
-
Brown, P. B. Howieson Capital Markets Research and Accounting Standard-Setting Accounting and Finance, Vol. 38, No. 1, 1998.
-
(1998)
Accounting and Finance
, vol.38
, Issue.1
-
-
Brown, P.1
Howieson, B.2
-
40
-
-
70849112838
-
Standard Setting Process in Trouble (Again)
-
Burton, J. C. R. J. Sack Standard Setting Process in Trouble (Again) Accounting Horizons, Vol. 4, No. 4, 1990.
-
(1990)
Accounting Horizons
, vol.4
, Issue.4
-
-
Burton, J.C.1
Sack, R.J.2
-
41
-
-
33746890902
-
Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions
-
Vol. Nos
-
Bushman, R. M. J. D. Piotroski Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions Journal of Accounting and Economics, Vol. 42, Nos 1/2, 2006.
-
(2006)
Journal of Accounting and Economics
, vol.42
, Issue.1-2
-
-
Bushman, R.M.1
Piotroski, J.D.2
-
42
-
-
34547612281
-
The Use of Fair Value in IFRS
-
Cairns, D. The Use of Fair Value in IFRS Accounting in Europe, Vol. 3, No. 1, 2006.
-
(2006)
Accounting in Europe
, vol.3
, Issue.1
-
-
Cairns, D.1
-
43
-
-
19944401900
-
Intangibles and Credit Decisions: Results from an Experiment
-
Catasús, B. J. E. Gröjer Intangibles and Credit Decisions: Results From an Experiment European Accounting Review, Vol. 12, No. 2, 2003.
-
(2003)
European Accounting Review
, vol.12
, Issue.2
-
-
Catasús, B.1
Gröjer, J.E.2
-
44
-
-
84925706434
-
The Negative Impact of R&D Capitalization: A Value Relevance Approach
-
Cazavan-Jeny, A. T. Jeanjean The Negative Impact of R&D Capitalization: A Value Relevance Approach European Accounting Review, Vol. 15, No. 1, 2006.
-
(2006)
European Accounting Review
, vol.15
, Issue.1
-
-
Cazavan-Jeny, A.1
Jeanjean, T.2
-
47
-
-
43149096233
-
The Possibility of a Normative Accounting Standard
-
Chambers, R. J. The Possibility of a Normative Accounting Standard The Accounting Review, Vol. 51, No. 3, 1976.
-
(1976)
The Accounting Review
, vol.51
, Issue.3
-
-
Chambers, R.J.1
-
48
-
-
85009359914
-
Ends, Ways, Means and Conceptual Frameworks
-
Chambers, R. J. Ends, Ways, Means and Conceptual Frameworks Abacus, Vol. 32, No. 2, 1996.
-
(1996)
Abacus
, vol.32
, Issue.2
-
-
Chambers, R.J.1
-
50
-
-
0002559446
-
The Methodology of Positive Accounting
-
Christenson, C. The Methodology of Positive Accounting The Accounting Review, Vol. 58, No. 1, 1983.
-
(1983)
The Accounting Review
, vol.58
, Issue.1
-
-
Christenson, C.1
-
51
-
-
18844403779
-
On the Possibility of Optimal Accounting Principle
-
Cushing, B. E. On the Possibility of Optimal Accounting Principle The Accounting Review, Vol. 52, No. 2, 1977.
-
(1977)
The Accounting Review
, vol.52
, Issue.2
-
-
Cushing, B.E.1
-
52
-
-
47349118880
-
An Experiment in Fair Value Accounting: U.K. Investment Vehicles
-
Danbolt, J. W. Rees An Experiment in Fair Value Accounting: U.K. Investment Vehicles European Accounting Review, Vol. 17, No. 2, 2008.
-
(2008)
European Accounting Review
, vol.17
, Issue.2
-
-
Danbolt, J.1
Rees, W.2
-
53
-
-
33845781976
-
The Distribution of Earnings Relative to Targets in the European Union
-
Daske, H., G. Gebhardt S. McLeay The Distribution of Earnings Relative to Targets in the European Union Accounting and Business Research, Vol. 36, No. 3, 2006.
-
(2006)
Accounting and Business Research
, vol.36
, Issue.3
-
-
Daske, H.1
Gebhardt, G.2
McLeay, S.3
-
55
-
-
27844457155
-
An Evolving Conceptual Framework
-
Dean, G. W. F. L. Clarke An Evolving Conceptual Framework Abacus, Vol. 39, No. 3, 2003.
-
(2003)
Abacus
, vol.39
, Issue.3
-
-
Dean, G.W.1
Clarke, F.L.2
-
56
-
-
70849100175
-
-
Value Of Earnings Comparability Working Paper, University of Toronto and MIT
-
De Franco, G., S. P. Kothari R. S. Verdi, The Value of Earnings Comparability, Working Paper, University of Toronto and MIT, 2008.
-
(2008)
-
-
De Franco, G.1
Kothari, S.P.2
Verdi, R.S.3
-
57
-
-
33750612418
-
International Accounting Standard Setting and the U.S. Exceptionalism
-
De Lange, P. B. Howieson International Accounting Standard Setting and the U.S. Exceptionalism Critical Perspectives on Accounting, Vol. 17, No. 8, 2006.
-
(2006)
Critical Perspectives on Accounting
, vol.17
, Issue.8
-
-
De Lange, P.1
Howieson, B.2
-
58
-
-
0000018016
-
The General Impossibility of Normative Accounting Standards
-
Demski, J. S. The General Impossibility of Normative Accounting Standards The Accounting Review, Vol. 48, No. 4, 1973.
-
(1973)
The Accounting Review
, vol.48
, Issue.4
-
-
Demski, J.S.1
-
59
-
-
0004037715
-
-
unpublished letter
-
Demski, J. S., N. Dopuch, B. Lev, J. Ronen, J. Searfoss S. Sunder Statement on the State of Academic Accounting unpublished letter, 22 April 1991.
-
(1991)
Statement on the State of Academic Accounting
-
-
Demski, J.S.1
Dopuch, N.2
Lev, B.3
Ronen, J.4
Searfoss, J.5
Sunder, S.6
-
60
-
-
33750940201
-
Accounting Education, Research and Practice: After Enron, Where Do We Go?
-
Diamond, M. Accounting Education, Research and Practice: After Enron, Where Do We Go? European Accounting Review, Vol. 14, No. 2, 2005.
-
(2005)
European Accounting Review
, vol.14
, Issue.2
-
-
Diamond, M.1
-
61
-
-
84863529445
-
Grundsätze ordnungsmäßiger Bilanzierung, deren Entstehung und Ermittlung
-
Döllerer, G. Grundsätze ordnungsmäßiger Bilanzierung, deren Entstehung und Ermittlung Betriebs-Berater, Vol. 14, No. 1, 1959.
-
(1959)
Betriebs-Berater
, vol.14
, Issue.1
-
-
Döllerer, G.1
-
62
-
-
84982456131
-
Discussion of "proof That in an Efficient Market, Event Studies Can Provide no Systematic Guidance for Revision of Accounting Standards and Disclosure Policy for the Purpose of Maximizing Shareholder Wealth"
-
Dopuch, N. Discussion of "Proof That in an Efficient Market, Event Studies Can Provide no Systematic Guidance for Revision of Accounting Standards and Disclosure Policy for the Purpose of Maximizing Shareholder Wealth" Contemporary Accounting Research, Vol. 5, No. 2, 1989a.
-
(1989)
Contemporary Accounting Research
, vol.5
, Issue.2
-
-
Dopuch, N.1
-
63
-
-
84982388763
-
The Impact of Regulations on Financial Accounting Research
-
Dopuch, N. The Impact of Regulations on Financial Accounting Research Contemporary Accounting Research, Vol. 5, No. 2, 1989b.
-
(1989)
Contemporary Accounting Research
, vol.5
, Issue.2
-
-
Dopuch, N.1
-
64
-
-
0042868548
-
An Evaluation of "essays on Disclosure" and the Disclosure Literature in Accounting
-
Vol. Nos
-
Dye, R. A. An Evaluation of "Essays on Disclosure" and the Disclosure Literature in Accounting Journal of Accounting and Economics, Vol. 32, Nos 1-3, 2001.
-
(2001)
Journal of Accounting and Economics
, vol.32
, Issue.13
-
-
Dye, R.A.1
-
65
-
-
29344436246
-
Crisis and the Consolidation of International Accounting Standards: Enron, the IASB, and America
-
Eaton, S. B. Crisis and the Consolidation of International Accounting Standards: Enron, The IASB, and America Business and Politics, Vol. 7, No. 3, 2005.
-
(2005)
Business and Politics
, vol.7
, Issue.3
-
-
Eaton, S.B.1
-
67
-
-
84876553327
-
-
edited Bundesverband der Deutschen Industrie e.V., Deutscher Industrie- und Handelskammertag e.V., Deutsches Rechnungslegungs Standards Committee e.V., and Lehrstuhl für Financial Accounting and Auditing/Universität Regensburg
-
Eierle, B., A. Haller K. Beiersdorf Entwurf eines internationalen Standards zur Bilanzierung von Small and Medium-sized Entities (ED-IFRS for SMEs) edited Bundesverband der Deutschen Industrie e.V., Deutscher Industrie- und Handelskammertag e.V., Deutsches Rechnungslegungs Standards Committee e.V., and Lehrstuhl für Financial Accounting and Auditing/Universität Regensburg, December 2007.
-
(2007)
Entwurf Eines Internationalen Standards Zur Bilanzierung von Small and Medium-sized Entities (ED-IFRS for SMEs)
-
-
Eierle, B.1
Haller, A.2
Beiersdorf, K.3
-
68
-
-
34447522997
-
Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-Sized Entities - The EAA FRSC's Comment on the IASB's Discussion Paper
-
Evans, L., G. Gebhardt, M. Hoogendoorn, J. Marton, R. di Pietra, A. Mora, F. Thinggård, P. Vehmanen A. Wagenhofer Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-Sized Entities - the EAA FRSC's Comment on the IASB's Discussion Paper Accounting in Europe, Vol. 2, No. 1, 2005.
-
(2005)
Accounting in Europe
, vol.2
, Issue.1
-
-
Evans, L.1
Gebhardt, G.2
Hoogendoorn, M.3
Marton, J.4
Di Pietra, R.5
Mora, A.6
Thinggård, F.7
Vehmanen, P.8
Wagenhofer, A.9
-
69
-
-
27844569369
-
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management
-
Ewert, R. A. Wagenhofer Economic Effects of Tightening Accounting Standards to Restrict Earnings Management The Accounting Review, Vol. 80, No. 4, 2005.
-
(2005)
The Accounting Review
, vol.80
, Issue.4
-
-
Ewert, R.1
Wagenhofer, A.2
-
70
-
-
34247518979
-
The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals
-
Frederickson, J. R., F. D. Hodge J. H. Pratt The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals The Accounting Review, Vol. 81, No. 5, 2006.
-
(2006)
The Accounting Review
, vol.81
, Issue.5
-
-
Frederickson, J.R.1
Hodge, F.D.2
Pratt, J.H.3
-
71
-
-
0002613863
-
The Methodology of Positive Economics
-
in. Chicago
-
Friedman, M. The Methodology of Positive Economics in Essays in Positive Economics, Chicago, 1953.
-
(1953)
Essays in Positive Economics
-
-
Friedman, M.1
-
72
-
-
63149153010
-
Impact of Lease Capitalization on Financial Ratios of Listed German Companies
-
Fülbier, R. U., J. L. Silva H. Pferdehirt Impact of Lease Capitalization on Financial Ratios of Listed German Companies Schmalenbach Business Review, Vol. 60, No. 2, 2008.
-
(2008)
Schmalenbach Business Review
, vol.60
, Issue.2
-
-
Fülbier, R.U.1
Silva, J.L.2
Pferdehirt, H.3
-
73
-
-
70849103575
-
-
Foundations Of Standardsetting For Corporate Financial Reporting Studies in Accounting Research No. 28, American Accounting Association
-
Gaa, J. C., Methodological Foundations of Standardsetting for Corporate Financial Reporting, Studies in Accounting Research No. 28, American Accounting Association, 1988.
-
(1988)
-
-
Gaa, J.C.1
-
74
-
-
0010958589
-
Legacy of the Golden Age: Recent Developments in the Methodology of Accounting
-
Gaffikin, M. J. R. Legacy of the Golden Age: Recent Developments in the Methodology of Accounting Abacus, Vol. 24, No. 1, 1988.
-
(1988)
Abacus
, vol.24
, Issue.1
-
-
Gaffikin, M.J.R.1
-
75
-
-
84869677328
-
-
Usefulness Compatible Or Alternative Objectives Of Financial Accounting Working Paper, Humboldt-Universität zu Berlin
-
Gassen, J., Are Stewardship and Valuation Usefulness Compatible or Alternative Objectives of Financial Accounting?, Working Paper, Humboldt-Universität zu Berlin, 2008.
-
(2008)
-
-
Gassen, J.1
Stewardship, A.2
-
76
-
-
37049030989
-
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing
-
Gassen, J., R. U. Fülbier T. Sellhorn International Differences in Conditional Conservatism - the Role of Unconditional Conservatism and Income Smoothing European Accounting Review, Vol. 15, No. 4, 2006.
-
(2006)
European Accounting Review
, vol.15
, Issue.4
-
-
Gassen, J.1
Fülbier, R.U.2
Sellhorn, T.3
-
77
-
-
84869677327
-
-
Study edited by the Accounting Standards Committee of Germany (ASCG), Humboldt-Universität zu Berlin, and the European Federation of Financial Analysts Societies (EFFAS
-
Gassen, J. K. Schwedler, Attitudes Towards Fair Value and Other Measurement Concepts: An Evaluation of Their Decision-Usefulness, Study edited by the Accounting Standards Committee of Germany (ASCG), Humboldt- Universität zu Berlin, and the European Federation of Financial Analysts Societies (EFFAS 2008.
-
(2008)
-
-
Gassen, J.1
Schwedler, K.2
-
78
-
-
84867278462
-
Interview with Günther Gebhardt, Chairman of the Financial Reporting Standards Committee (FRSC) of the EAA
-
No.
-
Gebhardt, G. Interview with Günther Gebhardt, Chairman of the Financial Reporting Standards Committee (FRSC) of the EAA EAA Newsletter, No. 1, 2008.
-
(2008)
EAA Newsletter
, Issue.1
-
-
Gebhardt, G.1
-
79
-
-
43149116135
-
Commentary on Siena Open Forum: Conceptual Framework
-
Gebhardt, G. G. Dean Commentary on Siena Open Forum: Conceptual Framework Abacus, Vol. 44, No. 2, 2008.
-
(2008)
Abacus
, vol.44
, Issue.2
-
-
Gebhardt, G.1
Dean, G.2
-
80
-
-
42449157655
-
Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia
-
Gendron, Y. Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia Eurpoean Accounting Review, Vol. 17, No. 1, 2008.
-
(2008)
Eurpoean Accounting Review
, vol.17
, Issue.1
-
-
Gendron, Y.1
-
82
-
-
0002565916
-
Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work, Studies on Financial Accounting Objectives: 1974
-
Vol. Supplement
-
Gonedes, N. J. N. Dopuch Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work, Studies on Financial Accounting Objectives: 1974 Journal of Accounting Research, Vol. 12 (Supplement 1974.
-
(1974)
Journal of Accounting Research
, vol.12
-
-
Gonedes, N.J.1
Dopuch, N.2
-
83
-
-
0012953943
-
-
Working Paper, Boston University/New York University
-
Gu, F. B. Lev, Intangible Assets: Measurement, Drivers, Usefulness, Working Paper, Boston University/New York University, April 2001.
-
(2001)
Intangible Assets: Measurement, Drivers, Usefulness
-
-
Gu, F.1
Lev, B.2
-
84
-
-
52649095764
-
Bridging the Gap in GAAP: A Case Study of Accounting for Frequent Flyer Plans
-
Gujarathi, M. R. Bridging the Gap in GAAP: A Case Study of Accounting for Frequent Flyer Plans Accounting Horizons, Vol. 5, No. 3, 1991.
-
(1991)
Accounting Horizons
, vol.5
, Issue.3
-
-
Gujarathi, M.R.1
-
85
-
-
45549115584
-
Financial Accounting: In Communicating Reality, We Construct Reality
-
Hines, R. D. Financial Accounting: In Communicating Reality, We Construct Reality Accounting, Organizations and Society, Vol. 13, No. 3, 1988.
-
(1988)
Accounting, Organizations and Society
, vol.13
, Issue.3
-
-
Hines, R.D.1
-
86
-
-
34547591518
-
The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective
-
Hitz, J.-M. The Decision Usefulness of Fair Value Accounting - a Theoretical Perspective European Accounting Review, Vol. 16, No. 2, 2007.
-
(2007)
European Accounting Review
, vol.16
, Issue.2
-
-
Hitz, J.-M.1
-
87
-
-
0002604908
-
The Relevance of the Value-Relevance Literature for Financial Accounting Standard-Setting
-
Vol. Nos
-
Holthausen, R. W. R. L. Watts The Relevance of the Value-Relevance Literature for Financial Accounting Standard-Setting Journal of Accounting and Economics, Vol. 31, Nos 1-3, 2001.
-
(2001)
Journal of Accounting and Economics
, vol.31
, Issue.13
-
-
Holthausen, R.W.1
Watts, R.L.2
-
88
-
-
84919778955
-
If only There Were Simple Solutions, but There Aren't: Some Reflections on Zimmerman's Critique of Empirical Management Accounting Research
-
Hopwood, A. G. If Only There Were Simple Solutions, but There Aren't: Some Reflections on Zimmerman's Critique of Empirical Management Accounting Research European Accounting Review, Vol. 11, No. 4, 2002.
-
(2002)
European Accounting Review
, vol.11
, Issue.4
-
-
Hopwood, A.G.1
-
89
-
-
36749045199
-
Whither Accounting Research?
-
Hopwood, A. G. Whither Accounting Research? The Accounting Review, Vol. 82, No. 5, 2007.
-
(2007)
The Accounting Review
, vol.82
, Issue.5
-
-
Hopwood, A.G.1
-
90
-
-
42449163877
-
Taking the European Accounting Review Forward
-
No.
-
Hopwood, A. G. Taking the European Accounting Review Forward EAA Newsletter, No. 1, 2008a.
-
(2008)
EAA Newsletter
, Issue.1
-
-
Hopwood, A.G.1
-
91
-
-
42449154687
-
Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough
-
Hopwood, A. G. Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough European Accounting Review, Vol. 17, No. 1, 2008b.
-
(2008)
European Accounting Review
, vol.17
, Issue.1
-
-
Hopwood, A.G.1
-
93
-
-
70849101400
-
-
IASB (International Accounting Standards Board), Discussion Paper Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information
-
IASB (International Accounting Standards Board), Discussion Paper Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information, July 2006a.
-
(2006)
-
-
-
94
-
-
70849104714
-
-
IASB (International Accounting Standards Board), Discussion Paper Fair Value Measurements
-
IASB (International Accounting Standards Board), Discussion Paper Fair Value Measurements, November 2006b.
-
(2006)
-
-
-
95
-
-
70849128652
-
-
IASCF (International Accounting Standards Committee Foundation), Summary of the IASC Foundation Trustees Meeting 2 and 3 July 2007 in Madrid
-
IASCF (International Accounting Standards Committee Foundation), Summary of the IASC Foundation Trustees Meeting 2 and 3 July 2007 in Madrid, July 2007.
-
(2007)
-
-
-
96
-
-
70849118772
-
-
IASCF (International Accounting Standards Committee Foundation), Annual Report 2008
-
IASCF (International Accounting Standards Committee Foundation), Annual Report 2008, 2009.
-
(2009)
-
-
-
97
-
-
70849097023
-
-
ICAEW (The Institute of Chartered Accountants in England and Wales). ICAEW
-
ICAEW (The Institute of Chartered Accountants in England and Wales), Research and Thought Leadership Publications Catalogue 2008, ICAEW, March 2008.
-
(2008)
Research and Thought Leadership Publications Catalogue 2008
-
-
-
99
-
-
70849115445
-
A Dialogue on Research and Standard Setting in Accounting
-
in. R. D. Nair. T. H. Williams. eds. University of Wisconsin, Madison
-
Ijiri, Y. A Dialogue on Research and Standard Setting in Accounting in R. D. Nair T. H. Williams (eds Perspectives on Research: Proceedings of the 1980 Beyer Consortium, University of Wisconsin, Madison, 1980.
-
(1980)
Perspectives on Research: Proceedings of the 1980 Beyer Consortium
-
-
Ijiri, Y.1
-
100
-
-
0038540039
-
Operating Leases: Impact of Constructive Capitalization
-
Imhoff Jr., A. E., R. C. Lipe D. W. Wright Operating Leases: Impact of Constructive Capitalization Accounting Horizons, Vol. 5, No. 1, 1991.
-
(1991)
Accounting Horizons
, vol.5
, Issue.1
-
-
Imhoff Jr., E.A.1
Lipe, R.C.2
Wright, D.W.3
-
101
-
-
0038540036
-
Operating Leases: Income Effects of Constructive Capitalization
-
Imhoff Jr., A. E., R. C. Lipe D. W. Wright Operating Leases: Income Effects of Constructive Capitalization Accounting Horizons, Vol. 11, No. 2, 1997.
-
(1997)
Accounting Horizons
, vol.11
, Issue.2
-
-
Imhoff Jr., E.A.1
Lipe, R.C.2
Wright, D.W.3
-
102
-
-
12144258542
-
The Failure of Accounting Research to Improve Accounting Practice: A Problem of Theory and Lack of Communication
-
Inanga, E. L. W. B. Schneider The Failure of Accounting Research to Improve Accounting Practice: A Problem of Theory and Lack of Communication Critical Perspectives on Accounting, Vol. 16, No. 3, 2005.
-
(2005)
Critical Perspectives on Accounting
, vol.16
, Issue.3
-
-
Inanga, E.L.1
Schneider, W.B.2
-
103
-
-
3042924751
-
Research in Disclosure
-
Johnson, L. T. Research in Disclosure Accounting Horizons, Vol. 6, No. 1, 1992.
-
(1992)
Accounting Horizons
, vol.6
, Issue.1
-
-
Johnson, L.T.1
-
105
-
-
85040421092
-
Harmonization and the Conceptual Framework: An International Perspective
-
Jones, S. P. W. Wolnizer Harmonization and the Conceptual Framework: An International Perspective Abacus, Vol. 39, No. 3, 2003.
-
(2003)
Abacus
, vol.39
, Issue.3
-
-
Jones, S.1
Wolnizer, P.W.2
-
106
-
-
21844482282
-
The Effects of Accounting Diversity: Evidence from the European Union
-
Vol. Supplement
-
Joos, P. M. Lang The Effects of Accounting Diversity: Evidence From the European Union Journal of Accounting Research, Vol. 32 (Supplement 1994.
-
(1994)
Journal of Accounting Research
, vol.32
-
-
Joos, P.1
Lang, M.2
-
108
-
-
36749091144
-
The Influences of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital
-
Kimbrough, M. D. The Influences of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital The Accounting Review, Vol. 82, No. 5, 2007.
-
(2007)
The Accounting Review
, vol.82
, Issue.5
-
-
Kimbrough, M.D.1
-
109
-
-
70349804823
-
The Relation of Accounting Research to Teaching and Practice: A "positive" View
-
Kinney, W. R. The Relation of Accounting Research to Teaching and Practice: A "Positive" View Accounting Horizons, Vol. 3, No. 1, 1989.
-
(1989)
Accounting Horizons
, vol.3
, Issue.1
-
-
Kinney, W.R.1
-
110
-
-
0001457802
-
The Role of Market Forces in Assuring Contractual Performance
-
Klein, B. K. B. Leffler The Role of Market Forces in Assuring Contractual Performance Journal of Political Economy, Vol. 89, No. 4, 1981.
-
(1981)
Journal of Political Economy
, vol.89
, Issue.4
-
-
Klein, B.1
Leffler, K.B.2
-
111
-
-
0000288294
-
Capital Markets Research in Accounting
-
Vol. Nos
-
Kothari, S. P. Capital Markets Research in Accounting Journal of Accounting and Economics, Vol. 31, Nos 1/3, 2001.
-
(2001)
Journal of Accounting and Economics
, vol.31
, Issue.1-3
-
-
Kothari, S.P.1
-
112
-
-
29244442330
-
Twentieth Century Accounting Research in the German Language Area
-
Küpper, H.-U. R. Mattessich Twentieth Century Accounting Research in the German Language Area Accounting, Business and Financial History, Vol. 15, No. 3, 2005.
-
(2005)
Accounting, Business and Financial History
, vol.15
, Issue.3
-
-
Küpper, H.-U.1
Mattessich, R.2
-
113
-
-
18844376593
-
Power and International Accounting Standard Setting: Evidence from Segment Reporting and Intangible Assets Projects
-
Kwok, W. C. C. D. Sharp Power and International Accounting Standard Setting: Evidence From Segment Reporting and Intangible Assets Projects Accounting, Auditing and Accountability Journal, Vol. 18, No. 1, 2005.
-
(2005)
Accounting, Auditing and Accountability Journal
, vol.18
, Issue.1
-
-
Kwok, W.C.C.1
Sharp, D.2
-
114
-
-
0011293832
-
The Demand for Accounting Conservatism for Management Control
-
Kwon, Y. K., D. Newman Y. S. Suh The Demand for Accounting Conservatism for Management Control Review of Accounting Studies, Vol. 6, No. 1, 2001.
-
(2001)
Review of Accounting Studies
, vol.6
, Issue.1
-
-
Kwon, Y.K.1
Newman, D.2
Suh, Y.S.3
-
117
-
-
70849115167
-
Constituent Participation and the IASB's International Financial Reporting Interpretations Committee
-
Vol. Nos
-
Larson, R. K. Constituent Participation and the IASB's International Financial Reporting Interpretations Committee Accounting in Europe, Vol. 4, Nos 1/2, 2007.
-
(2007)
Accounting in Europe
, vol.4
, Issue.1-2
-
-
Larson, R.K.1
-
118
-
-
0038222049
-
Accounting Research: On the Relevance of Research to Practice
-
Leisenring, J. J. L. T. Johnson Accounting Research: On the Relevance of Research to Practice Accounting Horizons, Vol. 8, No. 4, 1994.
-
(1994)
Accounting Horizons
, vol.8
, Issue.4
-
-
Leisenring, J.J.1
Johnson, L.T.2
-
119
-
-
70849100794
-
Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information
-
Vol. Nos
-
Lennard, A. Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information Accounting in Europe, Vol. 4, Nos 1/2, 2007.
-
(2007)
Accounting in Europe
, vol.4
, Issue.1-2
-
-
Lennard, A.1
-
120
-
-
0037505903
-
IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germany's New Market
-
Leuz, C. IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence From Germany's New Market Journal of Accounting Research, Vol. 41, No. 3, 2003.
-
(2003)
Journal of Accounting Research
, vol.41
, Issue.3
-
-
Leuz, C.1
-
121
-
-
0042012826
-
Earnings Management and Investor Protection: An International Comparison
-
Leuz, C., D. Nanda P. D. Wysocki Earnings Management and Investor Protection: An International Comparison Journal of Financial Economics, Vol. 69, No. 3, 2003.
-
(2003)
Journal of Financial Economics
, vol.69
, Issue.3
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.D.3
-
122
-
-
0000023612
-
On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research
-
Vol. Supplement
-
Lev, B. On the Usefulness of Earnings and Earnings Research: Lessons and Directions From Two Decades of Empirical Research Journal of Accounting Research, Vol. 27 (Supplement 1989.
-
(1989)
Journal of Accounting Research
, vol.27
-
-
Lev, B.1
-
123
-
-
0030079993
-
The Capitalization, Amortization, and Value-Relevance of R&D
-
Lev, B. T. Sougiannis The Capitalization, Amortization, and Value-Relevance of R&D Journal of Accounting and Economics, Vol. 21, No. 1, 1996.
-
(1996)
Journal of Accounting and Economics
, vol.21
, Issue.1
-
-
Lev, B.1
Sougiannis, T.2
-
124
-
-
82855179710
-
The CF and Accounting Standards: The Persistence of Discrepancies
-
Loftus, J. A. The CF and Accounting Standards: The Persistence of Discrepancies Abacus, Vol. 39, No. 3, 2003.
-
(2003)
Abacus
, vol.39
, Issue.3
-
-
Loftus, J.A.1
-
125
-
-
0030211024
-
Abandoning the Transaction-Based Accounting Model: Weighting the Evidence
-
Vol. Nos
-
Lys, T. Z. Abandoning the Transaction-Based Accounting Model: Weighting the Evidence Journal of Accounting and Economics, Vol. 22, Nos 1-3, 1996.
-
(1996)
Journal of Accounting and Economics
, vol.22
, Issue.13
-
-
Lys, T.Z.1
-
127
-
-
0033634563
-
Constituent Lobbying and its Impact on the Development of Financial Reporting Regulations: Evidence from Germany
-
McLeay, S., D. Ordelheide 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
-
128
-
-
69549088624
-
The Effect of the SEC's Regulation Fair Disclosure on Analyst Forecast Attributes
-
Mensah, Y. M. R. Yang The Effect of the SEC's Regulation Fair Disclosure on Analyst Forecast Attributes Journal of Financial Regulation and Compliance, Vol. 14, No. 2, 2006.
-
(2006)
Journal of Financial Regulation and Compliance
, vol.14
, Issue.2
-
-
Mensah, Y.M.1
Yang, R.2
-
129
-
-
68849099869
-
Building a Better Conceptual Framework
-
Milburn, J. A. Building a Better Conceptual Framework CA Magazine, Vol. 124, No. 12, 1991.
-
(1991)
CA Magazine
, vol.124
, Issue.12
-
-
Milburn, J.A.1
-
131
-
-
70849133362
-
-
ed. Irwin McGraw-Hill
-
Miller, P. B. W., R. J. Redding P. R. Bahnson, The FASB: The People, the Process, and the Politics, 4th ed., Irwin McGraw-Hill, 1999.
-
(1999)
The FASB: The People, the Process, and the Politics, 4th
-
-
Miller, P.B.W.1
Redding, R.J.2
Bahnson, P.R.3
-
132
-
-
68849120939
-
The Conceptual Framework and Accounting for Leases
-
Monson, D. W. The Conceptual Framework and Accounting for Leases Accounting Horizons, Vol. 15, No. 3, 2001.
-
(2001)
Accounting Horizons
, vol.15
, Issue.3
-
-
Monson, D.W.1
-
133
-
-
84963458362
-
Positive Accounting Theory as a Lakatosian Research Programme
-
Mouck, T. Positive Accounting Theory as a Lakatosian Research Programme Accounting and Business Research, Vol. 20, No. 79, 1990.
-
(1990)
Accounting and Business Research
, vol.20
, Issue.79
-
-
Mouck, T.1
-
135
-
-
0001903950
-
A Framework for Normative Accounting Research
-
Mozes, H. A. A Framework for Normative Accounting Research Journal of Accounting Literature, Vol. 11, No. 1, 1992.
-
(1992)
Journal of Accounting Literature
, vol.11
, Issue.1
-
-
Mozes, H.A.1
-
136
-
-
10144223320
-
The FASB's Conceptual Framework and Political Support: The Lesson from Employee Stock Options
-
Mozes, H. A. The FASB's Conceptual Framework and Political Support: The Lesson From Employee Stock Options Abacus, Vol. 34, No. 2, 1998.
-
(1998)
Abacus
, vol.34
, Issue.2
-
-
Mozes, H.A.1
-
137
-
-
70849099880
-
-
Harvard Business School Finance Working Paper No. 09-033
-
Muller, K. A., E. J. Riedl T. Sellhorn, Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry, Harvard Business School Finance Working Paper No. 09-033, 2009.
-
(2009)
-
-
Muller, K.A.1
Riedl, E.J.2
Sellhorn, T.3
Voluntary, C.4
-
139
-
-
84982431245
-
On the Nature of Income Measurement: The Basic Results
-
Ohlson, J. A. On the Nature of Income Measurement: The Basic Results Contemporary Accounting Research, Vol. 4, No. 1, 1987.
-
(1987)
Contemporary Accounting Research
, vol.4
, Issue.1
-
-
Ohlson, J.A.1
-
140
-
-
70849098506
-
Reflections on the Revision of the IASB Framework by EAA Academics
-
Peasnell, K. G. Dean G. Gebhardt Reflections on the Revision of the IASB Framework by EAA Academics Abacus, Vol. 45, No. 4, 2009.
-
(2009)
Abacus
, vol.45
, Issue.4
-
-
Peasnell, K.1
Dean, G.2
Gebhardt, G.3
-
141
-
-
84869685043
-
The Role of Conservatism in Decision-Useful Financial Reporting
-
in. H.-G. Bruns. R. H. Herz. H.-J. Neubürger. D. Tweedie. eds. Stuttgart
-
Pellens, B., T. Sellhorn A. Strzyz The Role of Conservatism in Decision-Useful Financial Reporting in H.-G. Bruns, R. H. Herz, H.-J. Neubürger D. Tweedie (eds Global Financial Reporting: Development, Application, and Enforcement of IFRS, Stuttgart, 2008.
-
(2008)
Global Financial Reporting: Development, Application, and Enforcement of IFRS
-
-
Pellens, B.1
Sellhorn, T.2
Strzyz, A.3
-
142
-
-
33749674496
-
The Political Economy of International Accounting Standards
-
Perry, J. A. Nölke The Political Economy of International Accounting Standards Review of International Political Economy, Vol. 13, No. 4, 2006.
-
(2006)
Review of International Political Economy
, vol.13
, Issue.4
-
-
Perry, J.1
Nölke, A.2
-
143
-
-
65549153361
-
Academics in the Accounting Policy Process: England and Germany Compared
-
in. C. Leuz. D. Pfaff. A. Hopwood. eds. Oxford University Press
-
Power, M. Academics in the Accounting Policy Process: England and Germany Compared in C. Leuz, D. Pfaff A. Hopwood (eds The Economics and Politics of Accounting, Oxford University Press, 2004.
-
(2004)
The Economics and Politics of Accounting
-
-
Power, M.1
-
144
-
-
0002922317
-
Information Inductance and its Significance for Accounting
-
Prakash, P. A. Rappaport Information Inductance and its Significance for Accounting Accounting, Organizations and Society, Vol. 2, No. 1, 1977.
-
(1977)
Accounting, Organizations and Society
, vol.2
, Issue.1
-
-
Prakash, P.1
Rappaport, A.2
-
145
-
-
34547595941
-
On the Correspondence between Replacement Cost Income and Economic Income
-
Revsine, L. On the Correspondence Between Replacement Cost Income and Economic Income The Accounting Review, Vol. 45, No. 3, 1970.
-
(1970)
The Accounting Review
, vol.45
, Issue.3
-
-
Revsine, L.1
-
146
-
-
0038851818
-
The Concept of Assets in Accounting Theory
-
Samuelson, R. A. The Concept of Assets in Accounting Theory Accounting Horizons, Vol. 10, No. 3, 1996.
-
(1996)
Accounting Horizons
, vol.10
, Issue.3
-
-
Samuelson, R.A.1
-
147
-
-
0003377139
-
Academic Accounting Research and the Standard Setting Process
-
Schipper, K. Academic Accounting Research and the Standard Setting Process Accounting Horizons, Vol. 8, No. 4, 1994.
-
(1994)
Accounting Horizons
, vol.8
, Issue.4
-
-
Schipper, K.1
-
148
-
-
38149073418
-
Standard-Setting Issues and Academic Research Related to the Accounting for Financial Asset Transfers
-
Schipper, K. T. L. Yohn Standard-Setting Issues and Academic Research Related to the Accounting for Financial Asset Transfers Accounting Horizons, Vol. 21, No. 1, 2007.
-
(2007)
Accounting Horizons
, vol.21
, Issue.1
-
-
Schipper, K.1
Yohn, T.L.2
-
149
-
-
84869665357
-
Die Volkswirtschaft, die Volkswirtschaftslehre und ihre Methode
-
in. ed., Vol. 8. G. Fischer
-
Schmoller, G. Die Volkswirtschaft, die Volkswirtschaftslehre und ihre Methode in Handwörterbuch der Staatswissenschaften, 3rd ed., Vol. 8, G. Fischer, 1911.
-
(1911)
Handwörterbuch der Staatswissenschaften, 3rd
-
-
Schmoller, G.1
-
151
-
-
0000191769
-
The Changing Roles of Teaching, Research, and Service in the Promotion and Tenure Decisions for Accounting Faculty
-
Schultz, J. J., J. A. Meade I. Khurana The Changing Roles of Teaching, Research, and Service in the Promotion and Tenure Decisions for Accounting Faculty Issues in Accounting Education, Vol. 4, No. 1, 1989.
-
(1989)
Issues in Accounting Education
, vol.4
, Issue.1
-
-
Schultz, J.J.1
Meade, J.A.2
Khurana, I.3
-
152
-
-
70849134789
-
User Attitudes Toward Selected Professional Developments
-
Schwartz, B. N. P. M. J. Reckers User Attitudes Toward Selected Professional Developments Accounting Horizons, Vol. 1, No. 2, 1987.
-
(1987)
Accounting Horizons
, vol.1
, Issue.2
-
-
Schwartz, B.N.1
Reckers, P.M.J.2
-
154
-
-
84857223451
-
Implications of the "iAS Regulation" for Research into the International Differences in Accounting Systems
-
Sellhorn, T. S. Gornik-Tomaszewski Implications of the "IAS Regulation" for Research Into the International Differences in Accounting Systems Accounting in Europe, Vol. 3, No. 1, 2006.
-
(2006)
Accounting in Europe
, vol.3
, Issue.1
-
-
Sellhorn, T.1
Gornik-Tomaszewski, S.2
-
155
-
-
0000952826
-
Premiums for High Quality Products as Returns to Reputation
-
Shapiro, C. Premiums for High Quality Products as Returns to Reputation Quarterly Journal of Economics, Vol. 98, No. 4, 1983.
-
(1983)
Quarterly Journal of Economics
, vol.98
, Issue.4
-
-
Shapiro, C.1
-
156
-
-
0030211009
-
Are Disclosures about Bank Derivatives and Employee Stock Options "value Relevant"?
-
Vol. Nos
-
Skinner, D. J. Are Disclosures About Bank Derivatives and Employee Stock Options "Value Relevant"? Journal of Accounting and Economics, Vol. 22, Nos 1-3, 1996.
-
(1996)
Journal of Accounting and Economics
, vol.22
, Issue.13
-
-
Skinner, D.J.1
-
157
-
-
0346497940
-
How Well Does Net Income Measure Firm Performance? A Discussion of Two Studies
-
Vol. Nos
-
Skinner, D. J. How Well Does Net Income Measure Firm Performance? A Discussion of Two Studies Journal of Accounting and Economics, Vol. 26, Nos 1-3, 1999.
-
(1999)
Journal of Accounting and Economics
, vol.26
, Issue.13
-
-
Skinner, D.J.1
-
158
-
-
0002953032
-
An "events" Approach to Basic Accounting Theory
-
Sorter, G. H. An "Events" Approach to Basic Accounting Theory The Accounting Review, Vol. 44, No. 1, 1969.
-
(1969)
The Accounting Review
, vol.44
, Issue.1
-
-
Sorter, G.H.1
-
159
-
-
34547611038
-
The Importance of Earnings in the Conceptual Framework
-
Sprouse, R. T. The Importance of Earnings in the Conceptual Framework Journal of Accountancy, Vol. 145, No. 1, 1978.
-
(1978)
Journal of Accountancy
, vol.145
, Issue.1
-
-
Sprouse, R.T.1
-
162
-
-
84984119126
-
Positive Accounting: An Assessment
-
Sterling, R. R. Positive Accounting: An Assessment Abacus, Vol. 26, No. 2, 1990.
-
(1990)
Abacus
, vol.26
, Issue.2
-
-
Sterling, R.R.1
-
163
-
-
0036394658
-
LOB and Geographic Segment Disclosures: An Analysis of the Impact of IAS 14 Revised
-
Street, D. L. N. B. Nichols LOB and Geographic Segment Disclosures: An Analysis of the Impact of IAS 14 Revised Journal of International Accounting, Auditing and Taxation, Vol. 11, No. 2, 2002.
-
(2002)
Journal of International Accounting, Auditing and Taxation
, vol.11
, Issue.2
-
-
Street, D.L.1
Nichols, N.B.2
-
164
-
-
0042572975
-
Accounting Research and Policy Making
-
Swieringa, R. J. Accounting Research and Policy Making Accounting and Finance, Vol. 38, No. 1, 1998.
-
(1998)
Accounting and Finance
, vol.38
, Issue.1
-
-
Swieringa, R.J.1
-
165
-
-
0002391999
-
Constituent Participation in Standard Setting: The FASB's First 100 Statements
-
Tandy, P. R. N. L. Wilburn Constituent Participation in Standard Setting: The FASB's First 100 Statements Accounting Horizons, Vol. 6, No. 2, 1992.
-
(1992)
Accounting Horizons
, vol.6
, Issue.2
-
-
Tandy, P.R.1
Wilburn, N.L.2
-
166
-
-
0002391204
-
The Academic Community's Participation in Standard Setting: Submission of Comment Letters on SFAS Nos. 1-117
-
Tandy, P. R. N. L. Wilburn The Academic Community's Participation in Standard Setting: Submission of Comment Letters on SFAS Nos. 1-117 Accounting Horizons, Vol. 10, No. 3, 1996.
-
(1996)
Accounting Horizons
, vol.10
, Issue.3
-
-
Tandy, P.R.1
Wilburn, N.L.2
-
167
-
-
70849128375
-
-
Decision Useful Information With The Matrix Format Financial Statement Working Paper, University of Western Australia
-
Tarca, A., P. R. Brown, P. Hancock, D. R. Woodliff, M. Bradbury T. van Zijl, Identifying Decision Useful Information With the Matrix Format Financial Statement, Working Paper, University of Western Australia, February 2007.
-
(2007)
-
-
Tarca, A.1
Brown, P.R.2
Hancock, P.3
Woodliff, D.R.4
Bradbury, M.5
Van Zijl, T.6
-
169
-
-
52149099603
-
Performance Reporting - The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1
-
Thinggård, F., A. Wagenhofer, L. Evans, G. Gebhardt, M. Hoogendoorn, J. Marton, R. di Pietra, A. Mora K. Peasnell (EAA FRSC Performance Reporting - the IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1 Accounting in Europe, Vol. 3, No. 1, 2006.
-
(2006)
Accounting in Europe
, vol.3
, Issue.1
-
-
Thinggård, F.1
Wagenhofer, A.2
Evans, L.3
Gebhardt, G.4
Hoogendoorn, M.5
Marton, J.6
Di Pietra, R.7
Mora, A.8
-
170
-
-
49049144518
-
The Normative Origins of Positive Theories: Ideology and Accounting Thought
-
Tinker, T., B. Merino M. Neimark The Normative Origins of Positive Theories: Ideology and Accounting Thought Accounting, Organizations and Society, Vol. 7, No. 2, 1982.
-
(1982)
Accounting, Organizations and Society
, vol.7
, Issue.2
-
-
Tinker, T.1
Merino, B.2
Neimark, M.3
-
171
-
-
41849092334
-
Beyond Competition: Institutional Isomorphism in U.S. Accounting Research
-
Tuttle, B. J. Dillard Beyond Competition: Institutional Isomorphism in U.S. Accounting Research Accounting Horizons, Vol. 21, No. 4, 2008.
-
(2008)
Accounting Horizons
, vol.21
, Issue.4
-
-
Tuttle, B.1
Dillard, J.2
-
174
-
-
43149102682
-
Accounting and Economics: What We Learn from Analytical Models in Financial Accounting and Reporting
-
in. C. Leuz. D. Pfaff. A. Hopwood. eds. Oxford University Press
-
Wagenhofer, A. Accounting and Economics: What We Learn from Analytical Models in Financial Accounting and Reporting in C. Leuz, D. Pfaff A. Hopwood (eds The Economics and Politics of Accounting, Oxford University Press 2004.
-
(2004)
The Economics and Politics of Accounting
-
-
Wagenhofer, A.1
-
176
-
-
70849103574
-
European Accounting Research - A Comment
-
Vol. Nos
-
Walton, P. European Accounting Research - a Comment Accounting in Europe, Vol. 5, Nos 1/2, 2008.
-
(2008)
Accounting in Europe
, vol.5
, Issue.1-2
-
-
Walton, P.1
-
177
-
-
0742311560
-
Conservatism in Accounting, Part I: Explanations and Implications
-
Watts, R. L. Conservatism in Accounting, Part I: Explanations and Implications Accounting Horizons, Vol. 17, No. 3, 2003a.
-
(2003)
Accounting Horizons
, vol.17
, Issue.3
-
-
Watts, R.L.1
-
178
-
-
77249151423
-
Conservatism in Accounting, Part II: Evidence and Research Opportunities
-
Watts, R. L. Conservatism in Accounting, Part II: Evidence and Research Opportunities Accounting Horizons, Vol. 17, No. 4, 2003b.
-
(2003)
Accounting Horizons
, vol.17
, Issue.4
-
-
Watts, R.L.1
-
179
-
-
34548813670
-
What Has the Invisible Hand Achieved?
-
Watts, R. L. What Has the Invisible Hand Achieved? Accounting and Business Research, Vol. 36, No. 3, 2006.
-
(2006)
Accounting and Business Research
, vol.36
, Issue.3
-
-
Watts, R.L.1
-
181
-
-
0002204047
-
Die "objektivität" sozialwissenschaftlicher und sozialpolitischer Erkenntnis
-
Weber, M. Die "Objektivität" sozialwissenschaftlicher und sozialpolitischer Erkenntnis Archiv für Sozialwissenschaft und Sozialpolitik, Vol. 19, No. 1, 1904.
-
(1904)
Archiv für Sozialwissenschaft und Sozialpolitik
, vol.19
, Issue.1
-
-
Weber, M.1
-
182
-
-
58149267106
-
Gutachten zur Werturteilsdiskussion im Ausschuß des Vereins für Sozialpolitik
-
reprinted in E. Baumgarten ed. Max Weber. Mohr Siebeck. 1964).
-
Weber, M. Gutachten zur Werturteilsdiskussion im Ausschuß des Vereins für Sozialpolitik 1913 (reprinted in E. Baumgarten ed., Max Weber, Werk und Person, Mohr Siebeck, 1964).
-
(1913)
Werk und Person
-
-
Weber, M.1
-
184
-
-
43149085825
-
Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View
-
Whittington, G. Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View Abacus, Vol. 44, No. 2, 2008.
-
(2008)
Abacus
, vol.44
, Issue.2
-
-
Whittington, G.1
-
185
-
-
34548401769
-
Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences
-
Wüstemann, J. S. Kierzek Revenue Recognition Under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences Accounting in Europe, Vol. 2, No. 1, 2005.
-
(2005)
Accounting in Europe
, vol.2
, Issue.1
-
-
Wüstemann, J.1
Kierzek, S.2
-
186
-
-
68849097323
-
Accounting Standards: Conceptual or Political?
-
Wyatt, A. Accounting Standards: Conceptual or Political? Accounting Horizons, Vol. 4, No. 3, 1990.
-
(1990)
Accounting Horizons
, vol.4
, Issue.3
-
-
Wyatt, A.1
-
187
-
-
0002602438
-
Accounting Standard Setting at a Crossroads
-
Wyatt, A. Accounting Standard Setting at a Crossroads Accounting Horizons, Vol. 5, No. 3, 1991.
-
(1991)
Accounting Horizons
, vol.5
, Issue.3
-
-
Wyatt, A.1
-
188
-
-
0000247492
-
Recent Trends in Accounting Education and Research in the U.S.A.: Some Implications for U.K. Academics
-
Zeff, S. A. Recent Trends in Accounting Education and Research in the U.S.A.: Some Implications for U.K. Academics British Accounting Review, Vol. 21, No. 2, 1989.
-
(1989)
British Accounting Review
, vol.21
, Issue.2
-
-
Zeff, S.A.1
-
189
-
-
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
|