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Volumn 45, Issue 4, 2009, Pages 518-527

Reflections on the revision of the IASB framework by EAA academics

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EID: 70849098506     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.2009.00301.x     Document Type: Article
Times cited : (7)

References (25)
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    • (2007) Review of Accounting Studies , vol.13 , Issue.2-3
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  • 3
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    • '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
  • 4
    • 33745030354 scopus 로고    scopus 로고
    • Principles-versus rules-based accounting standards: The FASB's standard setting strategy
    • Benston, G. J., M. Bromwich A. Wagenhofer Principles-Versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy Abacus, Vol. 42, No. 2, 2006.
    • (2006) Abacus , vol.42 , Issue.2
    • Benston, G.J.1    Bromwich, M.2    Wagenhofer, A.3
  • 10
    • 0003393763 scopus 로고
    • Financial Accounting Standards Board. SFAS 123. FASB
    • Financial Accounting Standards Board, SFAS 123, Accounting for Stock-Based Compensation, FASB, 1995.
    • (1995) Accounting for Stock-Based Compensation
  • 11
    • 43149116135 scopus 로고    scopus 로고
    • 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
  • 18
    • 70849100794 scopus 로고    scopus 로고
    • '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
    • 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
  • 19
    • 60849095129 scopus 로고    scopus 로고
    • An empirical investigation of the true and fair override in the united kingdom
    • Livne, G. M. McNichols An Empirical Investigation of the True and Fair Override in the United Kingdom Journal of Business Finance and Accounting, Vol. 36, Nos 1/2, 2009.
    • (2009) Journal of Business Finance and Accounting , vol.36 , Issue.1-2
    • Livne, G.1    McNichols, M.2
  • 20
    • 41949100856 scopus 로고    scopus 로고
    • The information role of conservatism
    • LaFond, R. R. Watts The Information Role of Conservatism The Accounting Review, Vol. 83, No. 2, 2008.
    • (2008) The Accounting Review , vol.83 , Issue.2
    • Lafond, R.1    Watts, R.2
  • 25
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    • 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


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