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Advanced Search Results For "ACCOUNTING standards"

1 - 10 of 60,608 results for
 "ACCOUNTING standards"
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The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Sep2022, Vol. 39 Issue 3, p2130-2174. 45p.

Abstract: RÉSUMÉ: Impact du pouvoir discrétionnaire des gestionnaires en matière de constatation des produits : réexamen Selon les cadres conceptuels du FASB et du CNCI, la pertinence et la représentation fidèle sont les caractéristiques qualitatives fondamental...

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Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Jun2022, Vol. 39 Issue 2, p826-862. 37p.

Abstract: RÉSUMÉ: La limitation du pouvoir discrétionnaire des gestionnaires par les PCGR a‐t‐elle une incidence sur l'utilité de l'information comptable dans la négociation de contrats d'emprunt? Les auteurs examinent si limiter le pouvoir discrétionnaire des g...

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How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting†.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Jun2022, Vol. 39 Issue 2, p1023-1053. 31p.

Abstract: RÉSUMÉ: Jusqu'où les dirigeants sont‐ils prêts à aller pour ressembler à de bons gestionnaires? Un examen des préférences en matière de fiabilité et d'honnêteté dans la communication financière Les appels de plus en plus pressants en faveur d'une meill...

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Verificação da Adequação às Normas Contábeis Através dos Pareceres de Auditoria: Um Estudo nos Clubes de Futebol Carioca.

Publication Type: Academic Journal

Source(s): Revista FSA. jul2022, Vol. 19 Issue 7, p69-91. 23p.

Abstract: Através de pesquisa documental foram analisados os pareceres de auditoria dos maiores clubes de futebol carioca, no período de 2013 a 2017, com intuito de apurar a aderência às normas contábeis aplicáveis aos clubes de futebol. Sendo o objetivo da pesq...

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Sea Change at the FASB: From a Universal to a Stakeholder-Oriented Approach.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Business & Management. Apr2022, Vol. 29 Issue 1, p38-50. 13p.

Abstract: This paper studies the impact the financial accounting standards board's (FASB) recent initiative to simplify accounting standards to reduce the cost of preparing financial reports by filers. Accounting standards have generally been uniform, particular...

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Competition, Proprietary Costs of Financial Reporting, and Financial Statement Comparability.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jan2022, Vol. 37 Issue 1, p114-142. 29p. 11 Charts.

Abstract: Competitors often pay close attention to rivals' financial reports. For firms with high levels of proprietary information, competition may increase the costs of public disclosure. Theory suggests that such costs, which we refer to as the proprietary co...

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A IMPORTÂNCIA DA AUDITORIA INDEPENDENTE PARA AS ENTIDADES FECHADAS DE PREVIDÊNCIA COMPLEMENTAR NA MITIGAÇÃO DE RISCOS CONTÁBEIS.

Publication Type: Academic Journal

Source(s): Administração de Empresas em Revista. Apr-Jun2022, Vol. 28 Issue 2, p334-357. 24p.

Abstract: Diante de um cenário de mercado competitivo e com muitas informações, se faz necessário a confiabilidade dos dados transmitidos para os usuários das Entidades Fechadas de Previdência Complementar e devido a isso, obrigatoriamente, essas organizações pr...

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Analyst Following and Forecast Accuracy After Eliminating the 20-F Reconciliation Between IFRS and U.S. GAAP.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Oct2022, Vol. 37 Issue 4, p806-828. 23p. 7 Charts.

Authors:

Abstract: In 2007, the U.S. Securities and Exchange Commission (SEC) decided to allow foreign private issuers to file financial statements prepared according to International Financial Reporting Standards (IFRS) without reconciliation to U.S. Generally Accepted ...

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Factors Affecting the Value-Relevance of Capitalized Exploration and Evaluation Expenditures Under IFRS 6.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Oct2021, Vol. 36 Issue 4, p802-825. 24p. 1 Diagram, 8 Charts.

Abstract: This study examines factors affecting the value-relevance of financial and nonfinancial disclosure in the context of the long contentious International Financial Reporting Standard 6 (IFRS 6). Relative to the capitalization of R&D expenditures, IFRS 6 ...

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Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill.

Publication Type: Academic Journal

Source(s): Accounting Horizons. Sep2022, Vol. 36 Issue 3, p1-19. 19p.

Abstract: SYNOPSIS: In October 2019, the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association submitted a comment letter to the Financial Accounting Standards Board regarding the accounting...

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